Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2017	Aug. 14, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q2
Trading Symbol	CHCI
Entity Registrant Name	Comstock Holding Companies, Inc.
Entity Central Index Key	0001299969
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,237,468
Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		220,250

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
ASSETS
Cash and cash equivalents	$ 2,619	$ 5,761
Restricted cash	1,513	1,238
Trade receivables	748	613
Real estate inventories	49,724	49,842
Fixed assets, net	194	255
Other assets, net	1,025	2,112
TOTAL ASSETS	55,823	59,821
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable and accrued liabilities	8,943	7,721
Notes payable - secured by real estate inventories, net of deferred financing charges	26,883	26,927
Notes payable - due to affiliates, unsecured, net of discount and deferred financing charges	14,757	15,866
Notes payable - unsecured, net of deferred financing charges	850	911
Income taxes payable		19
TOTAL LIABILITIES	51,433	51,444
Commitments and contingencies (Note 8)
STOCKHOLDERS' EQUITY (DEFICIT)
Additional paid-in capital	177,209	176,251
Accumulated deficit	(185,038)	(184,778)
TOTAL COMSTOCK HOLDING COMPANIES, INC. DEFICIT	(10,015)	(9,875)
Non-controlling interests	14,405	18,252
TOTAL EQUITY	4,390	8,377
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	55,823	59,821
Series C Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock	442
Series B Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock		1,280
Class A [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock	32	30
Treasury stock, at cost (85,570 shares Class A common stock)	(2,662)	(2,662)
Class B [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock	$ 2	$ 4

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Series C Preferred Stock [Member]
Preferred Stock, par value	$ 0.01	$ 0.01
Preferred Stock, shares authorized	3,000,000	3,000,000
Preferred Stock, liquidation value	$ 2,896	$ 0
Preferred Stock, shares issued	579,158	0
Series B Preferred Stock [Member]
Preferred Stock, par value	$ 0.01	$ 0.01
Preferred Stock, shares authorized	3,000,000	3,000,000
Preferred Stock, liquidation value	$ 0	$ 4,209
Preferred Stock, shares issued	0	841,848
Class A [Member]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	11,038,071	11,038,071
Common stock, shares issued	3,237,468	3,035,922
Common stock, shares outstanding	3,237,468	3,035,922
Treasury stock, shares	85,570	85,570
Class B [Member]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	220,250	390,500
Common stock, shares issued	220,250	390,500
Common stock, shares outstanding	220,250	390,500

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenues
Revenue - homebuilding	$ 10,235	$ 9,699	$ 20,299	$ 19,222
Revenue - other	285	279	489	462
Total revenue	10,520	9,978	20,788	19,684
Expenses
Cost of sales - homebuilding	9,221	9,185	18,322	17,830
Cost of sales - other	296	153	520	244
Sales and marketing	340	403	721	886
General and administrative	1,226	1,373	2,472	2,915
Interest and real estate tax expense		306		522
Operating loss	(563)	(1,442)	(1,247)	(2,713)
Other income, net	28	13	48	21
Loss before income tax expense	(535)	(1,429)	(1,199)	(2,692)
Income tax expense	0	(32)	0	(57)
Net loss	(535)	(1,461)	(1,199)	(2,749)
Net (loss) income attributable to non-controlling interests	(922)	448	(939)	884
Net income (loss) attributable to Comstock Holding Companies, Inc.	387	(1,909)	(260)	(3,633)
Paid-in-kind dividends on Series B Preferred Stock		86	78	172
Extinguishment of Series B Preferred Stock			(1,011)
Net income (loss) attributable to common stockholders	$ 387	$ (1,995)	$ 673	$ (3,805)
Basic net income (loss) per share	$ 0.12	$ (0.60)	$ 0.20	$ (1.15)
Diluted net income (loss) per share	$ 0.11	$ (0.60)	$ 0.20	$ (1.15)
Basic weighted average shares outstanding	3,359	3,319	3,351	3,312
Diluted weighted average shares outstanding	3,397	3,319	3,403	3,312

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net loss	$ (1,199)	$ (2,749)
Adjustment to reconcile net loss to net cash provided by operating activities
Amortization of loan discount, loan commitment and deferred financing fees	637	633
Deferred income tax benefit		7
Depreciation expense	74	104
Earnings from unconsolidated joint venture, net of distributions	31	50
Stock compensation	122	41
Changes in operating assets and liabilities:
Purchaser escrow deposits	(130)	(69)
Trade receivables	(135)	(770)
Real estate inventories	257	3,318
Other assets	717	(861)
Accrued interest	271	113
Accounts payable and accrued liabilities	1,285	789
Income taxes payable	(19)	21
Net cash provided by operating activities	1,911	627
Cash flows from investing activities:
Purchase of fixed assets	(13)	(1)
Principal received on note receivable	18	17
Collateral for letters of credit	(145)	(128)
Net cash used in investing activities	(140)	(112)
Cash flows from financing activities:
Proceeds from notes payable	11,768	12,066
Payments on notes payable	(13,613)	(18,927)
Loan financing costs	(71)
Distributions to non-controlling interests	(2,908)	(2,717)
Repurchase of Series C preferred stock	(89)
Taxes paid related to net share settlement of equity awards		(8)
Net cash used in financing activities	(4,913)	(9,586)
Net decrease in cash and cash equivalents	(3,142)	(9,071)
Cash and cash equivalents, beginning of period	5,761	12,448
Cash and cash equivalents, end of period	2,619	3,377
Supplemental cash flow information:
Interest capitalized (paid), net	457	(181)
Supplemental disclosure for non-cash activity:
Seller's note payable	115
Accrued liability settled through issuance of stock	63	29
Increase in Series B preferred stock value in connection with dividends paid in-kind	24	$ 52
Conversion of Class B common stock to Class A common stock	2
Extinguishment of Series B Preferred Stock	$ 1,011

Organization and Basis of Presentation	6 Months Ended
Organization and Basis of Presentation	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	1. ORGANIZATION AND BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements of Comstock Holding Companies, Inc. and subsidiaries (“Comstock” or the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Such financial statements do not include all of the disclosures required by GAAP for complete financial statements. In our opinion, all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair presentation have been included in the accompanying consolidated financial statements. For further information and a discussion of our significant accounting policies, other than discussed below, refer to our audited consolidated financial statements in our Annual Report on Form 10-K for the fiscal year ended December 31, 2016. Comstock Holding Companies, Inc., incorporated in 2004 as a Delaware corporation, is a multi-faceted real estate development and construction services company focused in the Washington, D.C. metropolitan area (Washington, D.C., Northern Virginia and Maryland suburbs of Washington, D.C.). We have substantial experience with building a diverse range of products, including multi-family homes, single-family homes, townhouses, mid-rise condominiums, high-rise multi-family condominiums and mixed-use (residential and commercial) developments. References in this Form 10-Q to “Comstock,” “Company,” “we,” “our” and “us” refer to Comstock Holding Companies, Inc. together in each case with our subsidiaries and any predecessor entities unless the context suggests otherwise. The Company’s Class A common stock is traded on the NASDAQ Capital Market under the symbol “CHCI” and has no public trading history prior to December 17, 2004. Throughout this quarterly report on Form 10-Q, amounts are in thousands, except per share data, number of units, or as otherwise noted. For the three and six months ended June 30, 2017 and 2016, comprehensive income (loss) equaled net income (loss); therefore, a separate statement of comprehensive income (loss) is not included in the accompanying consolidated financial statements. Liquidity and Capital Resources We require capital to operate, to post deposits on new potential acquisitions, to purchase and develop land, to construct homes, to fund related carrying costs and overhead and to fund various advertising and marketing programs to generate sales. These expenditures include payroll, community engineering, entitlement, architecture, advertising, utilities and interest as well as the construction costs of our homes. Our sources of capital include, and we believe will continue to include, private equity and debt placements (which has included significant participation from Company insiders), funds derived from various secured and unsecured borrowings to finance acquisition, development and construction on acquired land, cash flow from operations, which includes the sale and delivery of constructed homes, finished and raw building lots and the potential sale of public debt and equity securities. The Company is involved in ongoing discussions with lenders and equity sources in an effort to provide additional growth capital to fund various new business opportunities. See Note 13 in the accompanying consolidated financial statements for more details on our credit facilities and Note 11 in the accompanying consolidated financial statements for details on private placement offerings. We have outstanding borrowings with various financial institutions and other lenders that have been used to finance the acquisition, development and construction of real estate projects. The Company has generally financed its development and construction activities on a single or multiple project basis so it is not uncommon for each of our projects or collection of our projects to have a separate credit facility. Accordingly, the Company typically has had numerous credit facilities and lenders. As of June 30, 2017, $32.6 million of the Company’s outstanding credit facilities and project related loans mature at various periods through the end of 2017. We are in active discussions with our lenders seeking long term extensions and modifications to these loans. These debt instruments impose certain restrictions on our operations, including speculative unit construction limitations, curtailment obligations, and financial covenant compliance. If we fail to comply with any of these restrictions, an event of default could occur. Additionally, events of default could occur if we fail to make required debt service payments or if we fail to come to agreement on an extension on a certain facility prior to a given loan’s maturity date. Any event of default would likely render the obligations under these instruments due and payable as of that event. Any such event of default would allow certain of our lenders to exercise cross default provisions in our loan agreements with them, such that all debt with that institution could be called into default. We are anticipating that with the successful resolution of the debt extension discussions with our lenders, capital raises from our private placements, current available cash on hand, and additional cash from settlement proceeds at existing and under development communities, the Company will have sufficient financial resources to sustain its operations through the next 12 months, though no assurances can be made that the Company will be successful in its efforts. The Company will also continue to focus on its cost structure in an effort to conserve cash and manage expenses. Such actions may include cost reductions and/or deferral arrangements with respect to current operating expenses. Use of Estimates Our consolidated financial statements have been prepared in accordance with GAAP. The preparation of these consolidated financial statements requires us to make estimates and judgments that affect the reported amounts for the reporting periods. We base these estimates and judgments on historical experience and on various other factors that we believe to be reasonable under the circumstances. We evaluate these estimates and judgements on an ongoing basis. Actual results may differ from those estimates under different assumptions or conditions. Recently Issued Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. ASU No. 2014-09 will require an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU 2015-14, which deferred the effective date of ASU 2014-09 for one year, which would make the guidance effective for the Company’s first fiscal year beginning after December 15, 2017. Additionally, the FASB has also decided to permit entities to early adopt the standard, which allows for either full retrospective or modified retrospective methods of adoption, for reporting periods beginning after December 15, 2016. The Company is currently evaluating the impact of adopting the available methodologies of ASU 2014-09 upon its consolidated financial statements including disclosures in future reporting periods. The Company has not yet selected a transition method. The Company is in the process of evaluating the new standard against its existing accounting policies, including the timing of revenue recognition, and its contracts with customers to determine the effect the guidance will have on its consolidated financial statements and what changes to systems and controls may be warranted. In February 2016, the FASB issued ASU 2016-02, “Leases”. The core principle of the standard is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in its statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. ASU 2016-02 is effective for public companies for annual reporting periods beginning after December 15, 2018 and interim periods within those fiscal years. Early adoption is permitted. We are currently evaluating the impact this new standard will have on our consolidated financial statements. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805), Clarifying the Definition of a Business”, which provides a more robust framework to use in determining when a set of assets and activities (collectively referred to as a “set”) is a business. The standard requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This standard reduces the number of transactions that need to be further evaluated. ASU 2017-01 is effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments in ASU 2017-01 should be applied prospectively on or after the effective date. We do not expect the adoption of ASU 2017-01 to have a material effect on our consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (Topic 718)—Scope of Modification Accounting.” ASU 2017-09 reduces both diversity in practice and cost and complexity when changing the terms or conditions of a share-based payment award. The amendments in this update provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. ASU 2017-09 is effective for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period for which financial statements have not yet been issued. The amendments in this update should be applied prospectively to an award modified on or after the adoption date. We do not expect the adoption of ASU 2017-09 to have a material effect on our consolidated financial statements. We assessed other accounting pronouncements issued or effective during the three and six months ended June 30, 2017 and deemed they were not applicable to us and are not anticipated to have a material effect on our consolidated financial statements.

Real Estate Inventories

6 Months Ended

Jun. 30, 2017

Real Estate [Abstract]

Real Estate Inventories

2. REAL ESTATE INVENTORIES

After impairments and write-offs, real estate held for development and sale consists of the following:


	June 30,		December 31,
	2017		2016
Land and land development costs	$	31,368	$	33,355
Cost of construction (including capitalized interest and real estate taxes)		18,356		16,487

	$	49,724	$	49,842

- Definition

The entire disclosure for certain real estate investment financial statements, real estate investment trust operating support agreements, real estate owned, retail land sales, time share transactions, as well as other real estate related disclosures.

+ References + Details

Warranty Reserve

6 Months Ended

Jun. 30, 2017

Guarantees [Abstract]

Warranty Reserve

3. WARRANTY RESERVE

Warranty reserves for units settled are established to cover potential costs for materials and labor with regard to warranty-type claims expected to arise during the typical one-year warranty period provided by the Company or within the two-year statutorily mandated structural warranty period for condominiums. Because the Company typically subcontracts its homebuilding work, subcontractors are required to provide the Company with an indemnity and a certificate of insurance prior to receiving payments for their work. Claims relating to workmanship and materials are generally the primary responsibility of the subcontractors and product manufacturers. The warranty reserve is established at the time of closing, and is calculated based upon historical warranty cost experience and current business factors. This reserve is an estimate and actual warranty costs could vary from these estimates. Variables used in the calculation of the reserve, as well as the adequacy of the reserve based on the number of homes still under warranty, are reviewed on a periodic basis. Warranty claims are directly charged to this reserve as they arise.

The following table is a summary of warranty reserve activity which is included in ‘Accounts payable and accrued liabilities’ within the consolidated balance sheets:


	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2017			2016			2017			2016
Balance at beginning of period	$	278		$	314		$	288		$	312
Additions		46			42			96			86
Releases and/or charges incurred		(42	)		(62	)		(102	)		(104	)

Balance at end of period	$	282		$	294		$	282		$	294

Capitalized Interest and Real Estate Taxes

6 Months Ended

Jun. 30, 2017

Text Block [Abstract]

Capitalized Interest and Real Estate Taxes

4. CAPITALIZED INTEREST AND REAL ESTATE TAXES

Interest and real estate taxes incurred relating to the development of lots and parcels are capitalized to real estate inventories during the active development period, which generally commences when borrowings are used to acquire real estate assets and ends when the properties are substantially complete or the property becomes inactive. A project becomes inactive when development and construction activities have been suspended indefinitely. Interest is capitalized based on the interest rate applicable to specific borrowings or the weighted average of the rates applicable to other borrowings during the period. Interest and real estate taxes capitalized to real estate inventories are expensed as a component of cost of sales as related units are sold.

The following table is a summary of interest and real estate taxes incurred and capitalized and interest and real estate taxes expensed for units settled:


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Total interest incurred and capitalized	$	1,249	$	857	$	2,275	$	1,593
Total real estate taxes incurred and capitalized		139		95		179		117

Total interest and real estate taxes incurred and capitalized	$	1,388	$	952	$	2,454	$	1,710

Interest expensed as a component of cost of sales	$	558	$	414	$	1,009	$	706
Real estate taxes expensed as a component of cost of sales		57		52		117		101

Interest and real estate taxes expensed as a component of cost of sales	$	615	$	466	$	1,126	$	807

The amount of interest from entity level borrowings that we are able to capitalize in accordance with Accounting Standards Codification (“ASC”) 835 is dependent upon the average accumulated expenditures that exceed project specific borrowings. For the three and six months ended June 30, 2017, the Company expensed $0 of interest from entity level borrowings. For the three and six months ended June 30, 2016, the Company expensed $304 and $512, respectively, of interest from entity level borrowings.

Additionally, when a project becomes inactive, its interest, real estate taxes and indirect production overhead costs are no longer capitalized but rather expensed in the period they are incurred. For the three and six months ended June 30, 2017, there were no inactive projects, therefore, no interest or real estate taxes were expensed. For the three and six months ended June 30, 2016, the Company expensed $2 and $10 of interest and real estate taxes related to inactive projects.

Earnings (Loss) Per Share	6 Months Ended
Earnings (Loss) Per Share	Jun. 30, 2017
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	5. EARNINGS (LOSS) PER SHARE The weighted average shares and share equivalents used to calculate basic and diluted earnings (loss) per share for the three and six months ended June 30, 2017 and 2016 are presented in the accompanying consolidated statements of operations. Restricted stock awards, stock options and warrants are included in the diluted earnings (loss) per share calculation using the treasury stock method and average market prices during the periods, unless their inclusion would be anti-dilutive. As a result of the net income attributable to common stockholders for the three months ended June 30, 2017, approximately 23 restricted stock awards and 15 warrants were included in the computation of dilutive earnings per share. As a result of the net income attributable to common stockholders for the six months ended June 30, 2017, approximately 32 restricted stock awards and 20 warrants were included in the computation of dilutive earnings per share. For the three and six months ended June 30, 2016, there were no anti-dilutive shares, therefore, no shares were excluded from the computation of dilutive loss per share.

Segment Disclosures

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Segment Disclosures

6. SEGMENT DISCLOSURES

We operate our business through three segments: Homebuilding, Multi-family, and Real Estate Services. We are currently focused on the Washington, D.C. area market.

In our Homebuilding segment, we develop properties with the intent to sell as fee-simple properties or condominiums to individual buyers or to private or institutional investors. Our for-sale products are designed to attract first-time, early move-up, and secondary move-up buyers. We focus on products that we are able to offer for sale in the middle price points within the markets where we operate, avoiding the very low-end and high-end products.

In our Multi-family segment, we focus on projects ranging from approximately 75 to 200 units in locations that are supply constrained with demonstrated demand for stabilized assets. We seek opportunities in the multi-family rental market where our experience and core capabilities can be leveraged. We will either position the assets for sale when completed or operate the asset within our own portfolio as rental property. Operating the asset for our own account affords us the flexibility of converting the units to condominiums in the future.

In our Real Estate Services segment, we pursue projects in all aspects of real estate management, including strategic planning, land development, entitlement, property management, sales and marketing, workout and turnaround strategies, financing and general construction. We are able to provide a wide range of construction management and general contracting services to other property owners.

The following table includes the Company’s three reportable segments of Homebuilding, Multi-family, and Real Estate Services. Each of these segments operates within the Company’s single Washington, D.C. area reportable geographic segment.


	Homebuilding			Multi-family		Real Estate Services			Total
Three Months Ended June 30, 2017
Gross revenue	$	10,235		$	—	$	285		$	10,520
Gross profit (loss)		1,014			—		(11	)		1,003
Net (loss) income		(524	)		—		(11	)		(535	)
Depreciation, amortization, and stock based compensation		112			—		34			146
Interest expense		—			—		—			—
Total assets		55,590			—		233			55,823
Three Months Ended June 30, 2016
Gross revenue	$	9,699		$	—	$	279		$	9,978
Gross profit (loss)		514			—		126			640
Net (loss) income		(1,587	)		—		126			(1,461	)
Depreciation, amortization, and stock based compensation		66			—		2			68
Interest expense		304			—		—			304
Total assets		47,134			—		205			47,339
Six Months Ended June 30, 2017
Gross revenue	$	20,299		$	—	$	489		$	20,788
Gross profit (loss)		1,977			—		(31	)		1,946
Net (loss) income		(1,168	)		—		(31	)		(1,199	)
Depreciation, amortization, and stock based compensation		177			—		43			220
Interest expense		—			—		—			—
Total assets		55,590			—		233			55,823
Six Months Ended June 30, 2016
Gross revenue	$	19,222		$	—	$	462		$	19,684
Gross profit (loss)		1,392			—		218			1,610
Net (loss) income		(2,967	)		—		218			(2,749	)
Depreciation, amortization, and stock based compensation		149			—		5			154
Interest expense		517			—		—			517
Total assets		47,134			—		205			47,339

The Company allocates sales, marketing and general and administrative expenses to the individual segments based upon specifically allocable costs.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

+ Details

Income Tax	6 Months Ended
Income Tax	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Tax	7. INCOME TAX For the three and six months ended June 30, 2017 the Company recognized income tax expense of $0. For the three and six months ended June 30, 2016, the Company recognized income tax expense of $32 and $57, respectively, and the effective tax rate was (35%). The Company has not recorded any accruals related to uncertain tax positions as of June 30, 2017 and 2016. We file U.S. and state income tax returns in jurisdictions with varying statutes of limitations. The 2013 through 2015 tax years remain subject to examination by federal and most state tax authorities. At June 30, 2017 and December 31, 2016, due to the uncertainties surrounding the realization of the deferred tax assets, the Company recorded a full valuation allowance. The Company currently has approximately $138 million in federal and state Net Operating Losses ("NOLs"), which based on current statutory tax rates, have potential fair value of approximately $54 million in tax savings. If unused, these NOLs will begin expiring in 2027. Under Code Section 382 (“Section 382”) rules, if a change of ownership is triggered, the Company’s NOL assets and possibly certain other deferred tax assets may be impaired. We estimate that as of June 30, 2017, the cumulative shift in ownership of the Company’s stock would not cause an impairment of our NOL asset. However, if an ownership change were to occur, the Section 382 limitation would not be expected to materially impact the Company’s financial position or results of operations as of June 30, 2017, because of the Company’s full valuation allowance on its net deferred tax assets.

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. COMMITMENTS AND CONTINGENCIES *Litigation* Currently, we are not subject to any material legal proceedings. From time to time, however, we are named as a defendant in legal actions arising from our normal business activities. Although we cannot accurately predict the amount of our liability, if any, that could arise with respect to legal actions pending against us; we do not expect that any such liability will have a material adverse effect on our financial position, operating results and cash flows. We believe that we have obtained adequate insurance coverage, rights to indemnification, or where appropriate, have established appropriate reserves in connection with any such legal proceedings. *Letters of credit, performance bonds and compensating balances* The Company has commitments as a result of contracts with certain third parties, primarily local governmental authorities, to meet certain performance criteria outlined in such contracts. The Company is required to issue letters of credit and performance bonds to these third parties as a way of ensuring that the commitments entered into are met. These letters of credit and performance bonds issued in favor of the Company and/or its subsidiaries mature on a revolving basis, and if called into default, would be deemed material if assessed against the Company and/or its subsidiaries for the full amounts claimed. In some circumstances, we have negotiated with our lenders in connection with foreclosure agreements for the lender to assume certain liabilities with respect to the letters of credit and performance bonds. We cannot accurately predict the amount of any liability that could be imposed upon the Company with respect to maturing or defaulted letters of credit or performance bonds. At June 30, 2017 and 2016, the Company had $1.1 million and $1.9 million in outstanding letters of credit, respectively. At June 30, 2017 and 2016, the Company had $4.0 million and $4.3 million in outstanding performance bonds, respectively. No amounts have been drawn against the outstanding letters of credit or performance bonds. We are required to maintain compensating balances in escrow accounts as collateral for certain letters of credit, which are funded upon settlement and release of units. The cash contained within these escrow accounts is subject to withdrawal and usage restrictions. As of June 30, 2017 and December 31, 2016, we had approximately $0.9 million and $0.8 million, respectively, in these escrow accounts, which are included in ‘Restricted cash’ in the accompanying consolidated balance sheets.

Related Party Transactions

6 Months Ended

Jun. 30, 2017

Related Party Transactions

9. RELATED PARTY TRANSACTIONS

The Company leases its corporate headquarters from an affiliated entity that is wholly-owned by our Chief Executive Officer. Future minimum lease payments under this lease are as follows:


2017	$	105
2018		160

Total	$	265

For the three months ended June 30, 2017 and 2016, total payments made under this lease agreement were $52 and $81, respectively. For the six months ended June 30, 2017 and 2016, total payments made under this lease agreement were $104 and $162, respectively.

On February 23, 2009, Comstock Homes of Washington, L.C., a wholly-owned subsidiary of the Company, entered into a Services Agreement with Comstock Asset Management, L.C., an entity wholly-owned by our Chief Executive Officer, to provide services related to real estate development and improvements, including legal, accounting, marketing, information technology and other additional support services. For the three months ended June 30, 2017 and 2016, the Company billed Comstock Asset Management, L.C. $285 and $279, respectively, for services and out-of-pocket expenses. For the six months ended June 30, 2017 and 2016, Comstock Asset Management, L.C. was billed $488 and $462, respectively. Revenues from this arrangement are included within ‘Revenue – other’ in the accompanying consolidated statements of operations. As of June 30, 2017 and December 31, 2016, the Company was owed $220 and $132, respectively, under this contract, which is included in ‘Trade receivables’ in the accompanying consolidated balance sheets.

On October 17, 2014, Comstock Growth Fund (“CGF”), an administrative entity managed by the Company, entered into a subscription agreement with Comstock Development Services, LC (“CDS”), an entity wholly-owned by our Chief Executive Officer, pursuant to which CDS purchased membership interests in CGF for a principal amount of $10 million. Other purchasers who purchased interests in the private placement included members of the Company’s management and board of directors and other third-party, accredited investors for an additional principal amount of $6.2 million (the “CGF Private Placement”).

Simultaneously, on October 17, 2014, the Company entered into an unsecured promissory note with CGF whereby CGF made a loan to the Company in the initial principal amount of $10 million and a maximum capacity of up to $20 million. On December 18, 2014, the loan agreement was amended and restated to provide for a maximum capacity of $25 million. All of the other terms of the unsecured promissory note remained the same. The Company borrowed an additional principal loan amount of $6.2 million under the amended and restated CGF promissory note bringing the total aggregate principal amount borrowed to $16.2 million. The CGF loan has a three year term carrying a floating interest rate of LIBOR plus 9.75% with a 10% floor. The loan requires an annual principal repayment in the amount of 10% of the average outstanding balance and a monthly interest payment that will be made in arrears. Purchasers other than CDS who purchased membership interests in CGF received warrants that represent the right to purchase an amount of shares of our Class A common stock, depending upon the investment amount. As of June 30, 2017 and December 31, 2016, there were 76 warrants issued in connection with the CGF Private Placement outstanding, representing the right to purchase shares of our Class A common stock having an aggregate fair value of $433, which was considered as a debt discount. The Company amortizes the debt discount over the three year term of the loan to interest expense. As of June 30, 2017, $11.3 million was outstanding in principal and accrued interest, net of discounts, on the CGF loan. For the three months ended June 30, 2017 and 2016, the Company made interest payments of $0.4 million, on the CGF loan. For the six months ended June 30, 2017 and 2016, the Company made interest payments of $0.8 million, on the CGF loan. During the three months ended June 30, 2017 and 2016, the Company made principal curtailment payments to CGF of $1.5 million and $1.6 million, respectively.

On December 18, 2014, CGF entered into amended and restated subscription agreements with CDS, members of the Company’s management and board of directors and the other third party accredited investors who participated in the CGF Private Placement (the “Amended CGF Private Placement”). Under the Amended CGF Private Placement, in addition to the warrants described above, the Company entered into a commitment to grant 226,857 shares of our Class A common stock to the purchasers in the Amended CGF Private Placement. On May 12, 2015, the Company issued 226,857 un-registered shares of its Class A common stock to the purchasers in the Amended CGF Private Placement. The Amended CGF Private Placement was closed for additional investments on May 15, 2015.

On December 29, 2015, the Company and Stonehenge Funding, L.C. (“Stonehenge”), an entity wholly owned by our Chief Executive Officer, entered into a Note Exchange and Subscription Agreement pursuant to which the note in the original principal amount of $4.5 million issued to the Company by Stonehenge was cancelled in its entirety and exchanged for 772,210 shares of the Company’s Series B Non-Convertible Preferred Stock, par value $0.01 per share and a stated value of $5.00 per share (the “Series B Preferred Stock”). The number of shares of Series B Preferred Stock received by Stonehenge in exchange for the note represented the principal amount outstanding plus accrued interest under the note as of December 29, 2015, which was $3.9 million. The holders of Series B Preferred Stock earn dividends at a rate of 8.75% per annum accruing from the effective date of the Note Exchange and Subscription Agreement.

On March 22, 2017, the Company entered into a Share Exchange Agreement with the holders of the Company’s Series B Preferred Stock pursuant to which the Company exchanged 772,210 shares of the Company’s Series B Preferred Stock for 772,210 shares of the Company’s newly created Series C Non-Convertible Preferred Stock, par value $0.01 per share and a stated value of $5.00 per share. The Series C Preferred Stock has a discretionary dividend feature, as opposed to the mandatory dividend feature in the Series B Preferred Stock. The Series B Preferred Stock, together with all accrued dividends earned through the conversion date, was retired upon re-acquisition and the fair value of the Series C Preferred Stock is recorded in ‘Stockholders’ equity’ in the accompanying consolidated balance sheets. The difference in fair value from the extinguishment of the Series B Preferred Stock and issuance of the Series C Preferred Stock of $1,011 was recorded in ‘Stockholders’ equity’ in the accompanying consolidated balance sheets. For the three and six months ended June 30, 2016, 17,221 and 34,437 shares of the Series B Preferred Stock, respectively, with a liquidation value of $86 and $172, respectively, were paid in-kind as dividends, and are included in ‘Stockholders’ equity’ in the accompanying consolidated balance sheets. For the six months ended June 30, 2017, 15,663 shares of the Series B Preferred Stock with a liquidation value of $78 were paid in-kind as dividends and are included in ‘Stockholders’ equity’ in the accompanying consolidated balance sheets.

On March 24, 2017, the Company entered into a share repurchase agreement with Investor Management, L.C., an entity owned by Gregory V. Benson, the former Chief Operating Officer of the Company, whereby the Company agreed to repurchase 193,052 shares of the Series C Preferred Stock held by Investor Management, L.C. for $89. The Series C Preferred Stock acquisition closed on April 4, 2017, and the Series C Preferred Stock was retired.

On December 29, 2015, Comstock Growth Fund II, L.C. (“CGF II”), an administrative entity managed by the Company was created for the purpose of extending loans to the Company. CGF II entered into a subscription agreement with CDS pursuant to which CDS purchased membership interests in CGF II for an initial aggregate principal amount of $5.0 million (the “CGF II Private Placement”).

Simultaneously, on December 29, 2015, the Company and CGF II entered into an unsecured revolving line of credit promissory note in the initial principal amount of $5.0 million and a maximum amount available for borrowing of up to $10.0 million with a two year term, which may be extended an additional year. The interest rate is 10% per annum, and interest payments will be accrued and paid in-kind monthly for the first year, and then paid current monthly in arrears beginning December 31, 2016. As of June 30, 2017 and December 31, 2016, $3.4 million and $3.3 million, respectively, was outstanding in principal and accrued interest on the CGF II loan.

See Note 11 to the consolidated financial statements for a description of the Comstock VIII and Comstock X Private Placements and Note 13 to the consolidated financial statements for a description of the CGF Private Placement and the CGF II Private Placement.

Note Receivable	6 Months Ended
Note Receivable	Jun. 30, 2017
Receivables [Abstract]
Note Receivable	10. NOTE RECEIVABLE The Company originated a note receivable to a third party in the amount of $180 in September 2014. This note has a maturity date of September 2, 2019 and is payable in monthly installments of principal and interest of $3. This note bears a fixed interest rate of 6% per annum. As of June 30, 2017 and December 31, 2016, the outstanding balance of the note was $85 and $103, respectively, and is included within ‘Other assets’ in the accompanying consolidated balance sheets. The interest income of $2 for the three months ended June 30, 2017 and 2016, is included in ‘Other income, net’ in the consolidated statements of operations. The interest income of $3 and $4 for the six months ended June 30, 2017 and 2016, respectively, is included in ‘Other income, net’ in the consolidated statement of operations.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Variable Interest Entity	6 Months Ended
Variable Interest Entity	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entity	11. VARIABLE INTEREST ENTITY Included within the Company’s real estate inventories at June 30, 2017 and December 31, 2016 are several projects that are determined to be variable interest entities (“VIEs”). These entities have been established to own and operate real estate property and were deemed VIEs primarily based on the fact that the equity investment at risk is not sufficient to permit the entities to finance their activities without additional financial support. The Company determined that it was the primary beneficiary of these VIEs as a result of its majority voting and complete operational control of the entities. On August 23, 2012, the Company formed New Hampshire Ave. Ventures, LLC, a joint venture of its subsidiary, Comstock Ventures XVI, L.C., and 6000 New Hampshire Avenue, LLC, for the purpose of acquiring, developing and constructing a 111-unit project (the “NHA Project”) in Washington, D.C. The Company evaluated the joint venture and determined that the equity investment at risk is not sufficient to permit the entity to finance its activities without additional financial support. The Company determined that it was the primary beneficiary of the VIE as a result of its complete operational control of the activities that most significantly impact the economic performance and obligation to absorb losses, or receive benefits. The Company contributed its ownership interest in Comstock Ventures XVI, L.C. to Comstock Investors VII, L.C. (“Comstock VII”) on March 13, 2013. During the six months ended June 30, 2016, New Hampshire Ave. Ventures, LLC distributed $1.9 million to its non-controlling interest member, 6000 New Hampshire Avenue, LLC. No such distributions were made during the three and six months ended June 30, 2017. In December 2013, Comstock Investors VIII, L.C. (“Comstock VIII”) entered into subscription agreements with certain accredited investors (“Comstock VIII Class B Members”), pursuant to which Comstock VIII Class B Members purchased membership interests in Comstock VIII for an aggregate amount of $4.0 million (the “Comstock VIII Private Placement”). In connection with the Comstock VIII Private Placement, the Company issued 15 warrants for the purchase of shares of the Company’s Class A common stock to the non-affiliated accredited investors, having an aggregate fair value of $131. Comstock VIII Class B Members included unrelated third-party accredited investors along with members of the Company’s board of directors and the Company’s former Chief Operating Officer and the former Chief Financial Officer. The Comstock VIII Class B Members are entitled to a cumulative, preferred return of 20% per annum, compounded annually on their capital account balances. The Company has the right to repurchase the interests of the Comstock VIII Class B Members at any time, provided that (i) all of the Comstock VIII Class B Members’ interests are acquired, (ii) the purchase is made in cash and (iii) the purchase price equals the Comstock VIII Class B Members’ capital accounts plus an amount necessary to cause the preferred return to equal a cumulative cash on cash return equal to 20% per annum. The proceeds from the Comstock VIII Private Placement have been used for the construction of the following projects: The Townes at HallCrest in Sterling, Virginia consisting of 42 townhome units, and Townes at Maxwell Square Condominium in Frederick, Maryland consisting of 45 townhome condominium units (collectively, the “Investor VIII Projects”). Proceeds of the Comstock VIII Private Placement were utilized to provide capital needed to complete the Investor VIII Projects in conjunction with project financing for the Investor VIII Projects, to reimburse the Company for prior expenditures incurred on behalf of the Investor VIII Projects, and for general corporate purposes of the Company. The Company evaluated Comstock VIII and determined that the equity investment at risk is not sufficient to permit the entity to finance its activities without additional financial support and the Company was the primary beneficiary as a result of its complete operational control of the activities that most significantly impact the economic performance and its obligation to absorb losses, or receive benefits accordingly, the Company consolidates this entity. In January 2017, the Company fully redeemed the remaining equity interest of Class B Members in Comstock VIII after paying $1.9 million in distributions. During the six months ended June 30, 2016, the Company paid distributions in the amount of $0.8 million to its non-controlling interest member. In June 2015, Comstock Investors IX, L.C. (“Comstock IX”) entered into subscription agreements with third-party accredited investors (“Comstock IX Class B Members”), pursuant to which Comstock IX Class B Members purchased membership interests in Comstock IX for an aggregate amount of $2.5 million (the “Comstock IX Private Placement”). The Comstock IX Class B Members are entitled to a cumulative, preferred return of 20% per annum, compounded annually on their capital account balances. The Company has the right to repurchase the interests of the Comstock IX Class B Members at any time, provided that (i) all of the Comstock IX Class B Members’ interests are acquired, (ii) the purchase is made in cash and (iii) the purchase price equals the Comstock IX Class B Members’ capital accounts plus any amount necessary to cause the preferred return to equal a cumulative cash on cash return equal to 20% per annum. The proceeds from the Comstock IX Private Placement have been utilized (A) for the current construction of the Marrwood East project of 35 single family homes in Loudoun County Virginia, (B) to reimburse the Company for prior expenditures incurred on behalf of the Marrwood East project and (C) for general corporate purposes of the Company. The Company evaluated Comstock IX and determined that the equity investment at risk is not sufficient to permit the entity to finance its activities without additional financial support and the Company was the primary beneficiary as a result of its complete operational control of the activities that most significantly impact the economic performance and its obligation to absorb losses or receive benefits. Accordingly, the Company consolidates this entity. No distributions have been paid to the Comstock IX Class B Members to date. In August 2016, Comstock Investors X, L.C. (“Comstock X”) entered into a subscription agreement with an accredited investor (“Comstock X Class B Member”), pursuant to which the Comstock X Class B Member purchased membership interests in Comstock X for an initial amount of $5.0 million, which is part of an aggregate capital raise of $14.5 million (the “Comstock X Private Placement”). The Comstock X Class B Member is Comstock Development Services, LC (“CDS”), an entity wholly owned by Christopher Clemente, our Chief Executive Officer. In October 2016, the Comstock X Class B Member purchased additional interests in the Comstock X Private Placement in an amount of $9.5 million resulting in an aggregate subscription amount of $14.5 million. In connection with the Comstock X Private Placement, the Company issued a total of 150 warrants for the purchase of shares of the Company’s Class A common stock, having an aggregate fair value of $258. The Comstock X Member is entitled to a cumulative, preferred return of 6% per annum, compounded annually on the capital account balance. The Company has the right to repurchase the interest of the Comstock X Class B Member at any time, provided that (i) all of the Comstock X Class B Members’ interest is acquired, (ii) the purchase is made in cash and (iii) the purchase price equals the Comstock X Class B Members’ capital account plus accrued priority return. Proceeds of the Comstock X Private Placement are being utilized (A) to provide capital needed to complete the projects known as The Townes at Totten Mews, consisting of 40 townhomes in Washington, D.C., and The Towns at 1333, consisting of 18 townhomes in the City of Alexandria, Virginia (collectively, the “Investor X Projects”), (B) to reimburse the Company for prior expenditures incurred on behalf of the Investor X Projects, and (C) for general corporate purposes of the Company. The Company evaluated Comstock X and determined that the equity investment at risk is not sufficient to permit the entity to finance its activities without additional financial support and the Company was the primary beneficiary of the VIE as a result of its complete operational control of the activities that most significantly impact the economic performance and its obligation to absorb losses, or receive benefits. Accordingly, the Company consolidates this entity. On June 14, 2017, the Comstock X Private Placement was amended to provide for the first $1.0 million of profit earned to be allocated first to the Company. During the six months ended June 30, 2017, the Company paid distributions of $1.0 million to its non-controlling interest member. No distributions were made in 2016. The distributions to and contributions from the VIEs discussed above are included within the ‘Non-controlling interest’ in the consolidated balance sheets for the periods presented. At June 30, 2017 and December 31, 2016, total assets of these VIEs were approximately $34.6 million and $38.1 million, respectively, and total liabilities were approximately $19.7 million and $18.5 million, respectively. The classification of these assets is primarily within ‘Real estate inventories’ and the classification of liabilities are primarily within ‘Accounts payable and accrued liabilities’ and ‘Notes payable – secured by real estate inventories’ in the accompanying consolidated balance sheets.

Unconsolidated Joint Venture

6 Months Ended

Jun. 30, 2017

Equity Method Investments and Joint Ventures [Abstract]

Unconsolidated Joint Venture

12. UNCONSOLIDATED JOINT VENTURE

The Company accounts for its interest in its title insurance joint venture using the equity method of accounting and periodically adjusts the carrying value for its proportionate share of earnings, losses and distributions. The carrying value of the investment is included within ‘Other assets’ in the accompanying consolidated balance sheets and our proportionate share of the earnings from the investment are included in ‘Other income, net’ in the accompanying consolidated statements of operations for the periods presented. Our share of the earnings for the three and sixth months ended June 30, 2017, are $6 and $24, respectively. During the three and six months ended June 30, 2016, our share of earnings from this joint venture was $8 and $16, respectively. During the six months ended June 30 2017 and 2016, the Company collected total distributions of $54 and $66, respectively, as a return on investment.

Summarized financial information for the unconsolidated joint venture is as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2017		2016		2017		2016
Statement of Operations:
Total net revenue	$	41	$	45	$	107	$	90
Total expenses		30		29		60		58

Net income	$	11	$	16	$	47	$	32

Comstock Holding Companies, Inc. share of net income	$	6	$	8	$	24	$	16

Credit Facilities

6 Months Ended

Jun. 30, 2017

Debt Disclosure [Abstract]

Credit Facilities

13. CREDIT FACILITIES

Notes payable consisted of the following:


	June 30,			December 31,
	2017			2016
Construction revolvers	$	7,367		$	6,429
Development and acquisition notes		16,033			16,278
Mezzanine notes		1,458			1,424
Line of credit		2,141			2,929

Total secured notes		26,999			27,060
Deferred financing charges, net of amortization		(116	)		(133	)

Net secured notes		26,883			26,927
Unsecured financing, net of unamortized deferred financing charges of $88 and $121		850			911
Notes payable, unsecured, net of $1.9 million and $2.1 million discount and unamortized deferred financing charges, respectively		14,757			15,866

Total notes payable	$	42,490		$	43,704

As of June 30, 2017, maturities and/or curtailment obligations of all borrowings are as follows:


2017	$	32,620
2018		5,838
2019		3,913
2020		119

Total	$	42,490

As of June 30, 2017, the Company had $32.6 million of its credit facilities and project related loans scheduled to mature during the remainder of 2017, and we are in active discussions with our lenders seeking long-term extensions.

Construction, development and mezzanine debt – secured

The Company enters into secured acquisition and development loan agreements from time to time to purchase and develop land parcels. In addition, the Company enters into secured construction loan agreements for the construction of its real estate inventories. The loans are repaid with proceeds from home closings based upon a specific release price, as defined in each respective loan agreement.

As of June 30, 2017 and December 31, 2016, the Company had secured construction revolving credit facilities with a maximum loan commitment of $23.5 million and $26.6 million, respectively. The Company may borrow under these facilities to fund its home building activities. The amount the Company may borrow is subject to applicable borrowing base provisions and the number of units under construction, which may also limit the amount available or outstanding under the facilities. The facilities are secured by deeds of trust on the real property and improvements thereon, and the borrowings are repaid with the net proceeds from the closings of homes sold, subject to a minimum release price. As of June 30, 2017 and December 31, 2016, the Company had approximately $16.2 million and $20.2 million, respectively, of unused construction loan commitments. The Company had $7.4 million and $6.4 million of outstanding construction borrowings as of June 30, 2017 and December 31, 2016, respectively. Interest rates charged under these facilities include the London Interbank Offered Rate (“LIBOR”) and prime rate pricing options, subject to minimum interest rate floors. At June 30, 2017 and December 31, 2016, the weighted average interest rate on the Company’s outstanding construction revolving facilities was 4.8% and 4.6% per annum, respectively. The construction credit facilities have maturity dates ranging from July 2017 to March 2019, including extensions subject to the Company meeting certain conditions. Subsequent to June 30, 2017, $2.2 million of the outstanding construction revolving credit facilities matured in July 2017 and therefore, the Company secured an extension for this borrowing. See Note 16 for further discussion on the extension.

As of June 30, 2017 and December 31, 2016, the Company had approximately $24.3 million and $27.8 million, respectively, of aggregate acquisition and development maximum loan commitments of which $16.0 million and $16.3 million, respectively, were outstanding. These loans have maturity dates ranging from July 2017 to March 2019, including extensions subject to certain conditions, and bear interest at a rate based on LIBOR and prime rate pricing options, with interest rate floors ranging from 4.5% to 5.5% per annum. As of June 30, 2017 and December 31, 2016, the weighted average interest rate was 5.4% and 5.2% per annum, respectively. Subsequent to June 30, 2017, $4.3 million of the outstanding acquisition and development facilities matured in July 2017 and therefore, the Company secured an extension for this borrowing. See Note 16 for further discussion on the extension.

As of June 30, 2017, the Company had one mezzanine loan that is being used to finance the development of the Momentum | Shady Grove project. The maximum principal commitment amount of this loan was $1.1 million, of which $1.5 million of principal and accrued interest was outstanding at June 30, 2017 and December 31, 2016. This financing carries an annual interest rate of 12% of which 6% is paid on a monthly basis with the remaining 6% being accrued and paid at maturity. This financing has a maturity date of December 31, 2017 and is guaranteed by the Company and our Chief Executive Officer.

Line of credit – secured

At June 30, 2017 and December 31, 2016, the Company had a secured revolving line of credit with a maximum capacity of $3.0 million, of which $2.1 million and $2.9 million, respectively, were outstanding at June 30, 2017 and December 31, 2016. This line of credit is secured by the first priority security interest in the Company’s wholly owned subsidiaries’ in the Washington, D.C. metropolitan area and guaranteed by our Chief Executive Officer. The Company uses this line of credit to finance the predevelopment related expenses and deposits for current and future projects and bears a variable interest rate tied to a one-month LIBOR plus 3.25% per annum, with an interest rate floor of 5.0%. This line of credit calls for the Company to adhere to financial covenants, as defined in the loan agreement such as, minimum net worth and minimum liquidity, measured quarterly and minimum EBITDA measured on an annual basis and matures on December 31, 2017. The Company obtained a waiver from the financial institution for not meeting the minimum liquidity measure as of June 30, 2017, but was in compliance with the minimum net worth requirement as dictated by the line of credit agreement as of June 30, 2017.

Unsecured financing

As of June 30, 2017 and December 31, 2016, the Company had $0.8 million in outstanding balances under a 10-year unsecured note with a bank. Interest is charged on this financing on an annual basis at the Overnight LIBOR rate plus 2.2%. At June 30, 2017 and December 31, 2016, the interest rate was 3.4% and 2.9% per annum, respectively. The maturity date of this financing is December 28, 2018. The Company is required to make monthly principal and interest payments through maturity.

As of June 30, 2017, the Company had one unsecured seller-financed promissory note with an outstanding balance of $0.1 million. This financing carries an annual interest rate of the prime rate plus 5%. This financing has a maturity date of February 27, 2020, and is guaranteed by our Chief Executive Officer. As of June 30, 2017, the interest rate was 9.3%.

Notes payable to affiliate – unsecured

Comstock Growth Fund

On October 17, 2014, CGF entered into a subscription agreement with CDS, pursuant to which CDS purchased membership interests in CGF for a principal amount of $10.0 million (the “CGF Private Placement”). Other investors who subsequently purchased interests in the CGF Private Placement included members of the Company’s management and board of directors and other third party accredited investors for an additional principal amount of $6.2 million.

On October 17, 2014, the Company entered into an unsecured promissory note with CGF whereby CGF made a loan to the Company in the initial principal amount of $10.0 million and a maximum amount available for borrowing of up to $20.0 million with a three year term (the “Original Promissory Note”). On December 18, 2014, the loan agreement was amended and restated to provide for a maximum capacity of $25 million. The loan bears interest at a floating rate based on the 30 day LIBOR plus 9.75% per annum with a 10% floor per annum. Interest payments will be made monthly in arrears. There is a principal curtailment requirement of 10% annually based on the average outstanding balance for the prior year. The loan will be used by the Company (i) to finance the Company’s current and future development pipeline, (ii) to repay all or a portion of the Company’s prior private placements, (iii) to repay all or a portion of the Company’s project mezzanine loans, and (iv) for general corporate purposes. The Company is the administrative manager of CGF but does not own any membership interests. The Company had approximately $11.3 million of outstanding borrowings under the CGF loan, net of discounts, as of June 30, 2017 and December 31, 2016. As of June 30, 2017 and December 31, 2016, the interest rate was 10.8% and 10.4% per annum, respectively. For the three months ended June 30, 2017 and 2016, the Company made interest payments of $0.4 million. For the six months ended June 30, 2017 and 2016, the Company made interest payments of $0.8 million. During the three months ended June 30, 2017 and 2016, the Company made principal payments to CGF of $1.5 million and $1.6 million, respectively.

Comstock Growth Fund II

On December 29, 2015, the Company entered into a revolving line of credit promissory note with CGF II whereby CGF II made a loan to the Company in the initial principal amount of $5.0 million and a maximum amount available for borrowing of up to $10.0 million with a two year term, which may be extended an additional year. The interest rate is 10% per annum, and interest payments will be accrued and paid in kind monthly for the first year, and then paid current monthly in arrears beginning December 31, 2016. The funds obtained from the loan are being used by the Company (i) to capitalize the Company’s current and future development pipeline, (ii) to repay all or a portion of the Company’s prior private placements, and (iii) for general corporate purposes. As of June 30, 2017 and December 31, 2016, $3.4 million and $3.3 million, respectively, was outstanding in principal and accrued interest under the CGF II loan.

Fair Value Disclosures

6 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

Fair Value Disclosures

14. FAIR VALUE DISCLOSURES

The carrying amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities are reasonable estimates of their fair values based on their short maturities. The fair value of fixed and floating rate debt is based on unobservable market rates (Level 3 inputs).

The fair value of the fixed and floating rate debt was estimated using a discounted cash flow analysis on the blended borrower rates currently available to the Company for loans with similar terms. The following table summarizes the carrying amount and the corresponding fair value of fixed and floating rate debt:


	June 30,		December 31,
	2017		2016
Carrying amount	$	42,490	$	43,704
Fair value	$	42,187	$	44,986

Fair value estimates are made at a specific point in time, based on relevant market information about the financial instruments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

The Company may also value its non-financial assets and liabilities, including items such as real estate inventories and long lived assets, at fair value on a non-recurring basis if it is determined that impairment has occurred. Such fair value measurements use significant unobservable inputs and are classified as Level 3.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Restricted Stock, Stock Options and Other Stock Plans

6 Months Ended

Jun. 30, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Restricted Stock, Stock Options and Other Stock Plans

15. RESTRICTED STOCK, STOCK OPTIONS AND OTHER STOCK PLANS

During the three months ended June 30, 2017, the Company issued 45 thousand restricted stock awards. During the six months ended June 30, 2017, the Company issued 157 thousand stock options and 245 thousand restricted stock awards to employees. No stock options or restricted stock awards were issued during the three and six months ended June 30, 2016.

Stock-based compensation expense associated with restricted stock and stock options is recognized based on the fair value of the award over its vesting period. The following table reflects the consolidated balance sheets and statements of operations line items for stock-based compensation for the periods presented:


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Real estate inventories - Assets	$	19	$	4	$	24	$	9
General and administrative and Cost of sales—other - Expenses		90		15		122		41

	$	109	$	19	$	146	$	50

Under net settlement procedures currently applicable to our outstanding restricted stock awards for employees, upon each settlement date and election by the employees, restricted stock awards are withheld to cover the required withholding tax, which is based on the value of the restricted stock award on the settlement date as determined by the closing price of our Class A common stock on the trading day immediately preceding the applicable settlement date. The remaining amounts are delivered to the recipient as shares of our Class A common stock.

As of June 30, 2017, the weighted-average remaining contractual term of unexercised stock options was 7 years. As of June 30, 2017 and December 31, 2016, there was $0.7 million and $0.1 million, respectively, of unrecognized compensation cost related to stock grants.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	16. SUBSEQUENT EVENTS In July 2017, JK Environmental Services, LLC, (“JK”) an entity wholly owned by CDS Capital Management, L.C., a subsidiary of Comstock, purchased all of the business assets of Monridge Environmental, LLC for $2 million. JK has its principal office located in Conshohocken, Pennsylvania, and operates in Maryland, Pennsylvania, New Jersey, and Delaware. JK operates as an environmental services company, providing consulting, remediation, and other environmental services. In July 2017, the Company extended its revolving construction and acquisition loan related to The Towns at 1333 project. This loan had an initial maturity date of July 15, 2017 and the extension provides for a maturity date of January 15, 2018. As of June 30, 2017, the Company had $6.4 million in outstanding borrowings under this revolving credit facility.

Organization and Basis of Presentation (Policies)	6 Months Ended
Organization and Basis of Presentation (Policies)	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Liquidity and Capital Resources	Liquidity and Capital Resources We require capital to operate, to post deposits on new potential acquisitions, to purchase and develop land, to construct homes, to fund related carrying costs and overhead and to fund various advertising and marketing programs to generate sales. These expenditures include payroll, community engineering, entitlement, architecture, advertising, utilities and interest as well as the construction costs of our homes. Our sources of capital include, and we believe will continue to include, private equity and debt placements (which has included significant participation from Company insiders), funds derived from various secured and unsecured borrowings to finance acquisition, development and construction on acquired land, cash flow from operations, which includes the sale and delivery of constructed homes, finished and raw building lots and the potential sale of public debt and equity securities. The Company is involved in ongoing discussions with lenders and equity sources in an effort to provide additional growth capital to fund various new business opportunities. See Note 13 in the accompanying consolidated financial statements for more details on our credit facilities and Note 11 in the accompanying consolidated financial statements for details on private placement offerings. We have outstanding borrowings with various financial institutions and other lenders that have been used to finance the acquisition, development and construction of real estate projects. The Company has generally financed its development and construction activities on a single or multiple project basis so it is not uncommon for each of our projects or collection of our projects to have a separate credit facility. Accordingly, the Company typically has had numerous credit facilities and lenders. As of June 30, 2017, $32.6 million of the Company’s outstanding credit facilities and project related loans mature at various periods through the end of 2017. We are in active discussions with our lenders seeking long term extensions and modifications to these loans. These debt instruments impose certain restrictions on our operations, including speculative unit construction limitations, curtailment obligations, and financial covenant compliance. If we fail to comply with any of these restrictions, an event of default could occur. Additionally, events of default could occur if we fail to make required debt service payments or if we fail to come to agreement on an extension on a certain facility prior to a given loan’s maturity date. Any event of default would likely render the obligations under these instruments due and payable as of that event. Any such event of default would allow certain of our lenders to exercise cross default provisions in our loan agreements with them, such that all debt with that institution could be called into default. We are anticipating that with the successful resolution of the debt extension discussions with our lenders, capital raises from our private placements, current available cash on hand, and additional cash from settlement proceeds at existing and under development communities, the Company will have sufficient financial resources to sustain its operations through the next 12 months, though no assurances can be made that the Company will be successful in its efforts. The Company will also continue to focus on its cost structure in an effort to conserve cash and manage expenses. Such actions may include cost reductions and/or deferral arrangements with respect to current operating expenses.
Use of Estimates	Use of Estimates Our consolidated financial statements have been prepared in accordance with GAAP. The preparation of these consolidated financial statements requires us to make estimates and judgments that affect the reported amounts for the reporting periods. We base these estimates and judgments on historical experience and on various other factors that we believe to be reasonable under the circumstances. We evaluate these estimates and judgements on an ongoing basis. Actual results may differ from those estimates under different assumptions or conditions.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. ASU No. 2014-09 will require an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU 2015-14, which deferred the effective date of ASU 2014-09 for one year, which would make the guidance effective for the Company’s first fiscal year beginning after December 15, 2017. Additionally, the FASB has also decided to permit entities to early adopt the standard, which allows for either full retrospective or modified retrospective methods of adoption, for reporting periods beginning after December 15, 2016. The Company is currently evaluating the impact of adopting the available methodologies of ASU 2014-09 upon its consolidated financial statements including disclosures in future reporting periods. The Company has not yet selected a transition method. The Company is in the process of evaluating the new standard against its existing accounting policies, including the timing of revenue recognition, and its contracts with customers to determine the effect the guidance will have on its consolidated financial statements and what changes to systems and controls may be warranted. In February 2016, the FASB issued ASU 2016-02, “Leases”. The core principle of the standard is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in its statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. ASU 2016-02 is effective for public companies for annual reporting periods beginning after December 15, 2018 and interim periods within those fiscal years. Early adoption is permitted. We are currently evaluating the impact this new standard will have on our consolidated financial statements. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805), Clarifying the Definition of a Business”, which provides a more robust framework to use in determining when a set of assets and activities (collectively referred to as a “set”) is a business. The standard requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This standard reduces the number of transactions that need to be further evaluated. ASU 2017-01 is effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments in ASU 2017-01 should be applied prospectively on or after the effective date. We do not expect the adoption of ASU 2017-01 to have a material effect on our consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (Topic 718)—Scope of Modification Accounting.” ASU 2017-09 reduces both diversity in practice and cost and complexity when changing the terms or conditions of a share-based payment award. The amendments in this update provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. ASU 2017-09 is effective for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period for which financial statements have not yet been issued. The amendments in this update should be applied prospectively to an award modified on or after the adoption date. We do not expect the adoption of ASU 2017-09 to have a material effect on our consolidated financial statements. We assessed other accounting pronouncements issued or effective during the three and six months ended June 30, 2017 and deemed they were not applicable to us and are not anticipated to have a material effect on our consolidated financial statements.

Real Estate Inventories (Tables)

6 Months Ended

Jun. 30, 2017

Real Estate [Abstract]

Summary of Real Estate Held for Development and Sale

After impairments and write-offs, real estate held for development and sale consists of the following:


	June 30,		December 31,
	2017		2016
Land and land development costs	$	31,368	$	33,355
Cost of construction (including capitalized interest and real estate taxes)		18,356		16,487

	$	49,724	$	49,842

Warranty Reserve (Tables)

6 Months Ended

Jun. 30, 2017

Guarantees [Abstract]

Summary of Warranty Reserve Activity Included in Accounts Payable and Accrued Liabilities within the consolidated balance sheets

The following table is a summary of warranty reserve activity which is included in ‘Accounts payable and accrued liabilities’ within the consolidated balance sheets:


	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2017			2016			2017			2016
Balance at beginning of period	$	278		$	314		$	288		$	312
Additions		46			42			96			86
Releases and/or charges incurred		(42	)		(62	)		(102	)		(104	)

Balance at end of period	$	282		$	294		$	282		$	294

Capitalized Interest and Real Estate Taxes (Tables)

6 Months Ended

Jun. 30, 2017

Text Block [Abstract]

Summary of Interest Incurred and Capitalized and Interest Expensed for Units Settled

The following table is a summary of interest and real estate taxes incurred and capitalized and interest and real estate taxes expensed for units settled:


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Total interest incurred and capitalized	$	1,249	$	857	$	2,275	$	1,593
Total real estate taxes incurred and capitalized		139		95		179		117

Total interest and real estate taxes incurred and capitalized	$	1,388	$	952	$	2,454	$	1,710

Interest expensed as a component of cost of sales	$	558	$	414	$	1,009	$	706
Real estate taxes expensed as a component of cost of sales		57		52		117		101

Interest and real estate taxes expensed as a component of cost of sales	$	615	$	466	$	1,126	$	807

Segment Disclosures (Tables)

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Segment Reporting Information


	Homebuilding			Multi-family		Real Estate Services			Total
Three Months Ended June 30, 2017
Gross revenue	$	10,235		$	—	$	285		$	10,520
Gross profit (loss)		1,014			—		(11	)		1,003
Net (loss) income		(524	)		—		(11	)		(535	)
Depreciation, amortization, and stock based compensation		112			—		34			146
Interest expense		—			—		—			—
Total assets		55,590			—		233			55,823
Three Months Ended June 30, 2016
Gross revenue	$	9,699		$	—	$	279		$	9,978
Gross profit (loss)		514			—		126			640
Net (loss) income		(1,587	)		—		126			(1,461	)
Depreciation, amortization, and stock based compensation		66			—		2			68
Interest expense		304			—		—			304
Total assets		47,134			—		205			47,339
Six Months Ended June 30, 2017
Gross revenue	$	20,299		$	—	$	489		$	20,788
Gross profit (loss)		1,977			—		(31	)		1,946
Net (loss) income		(1,168	)		—		(31	)		(1,199	)
Depreciation, amortization, and stock based compensation		177			—		43			220
Interest expense		—			—		—			—
Total assets		55,590			—		233			55,823
Six Months Ended June 30, 2016
Gross revenue	$	19,222		$	—	$	462		$	19,684
Gross profit (loss)		1,392			—		218			1,610
Net (loss) income		(2,967	)		—		218			(2,749	)
Depreciation, amortization, and stock based compensation		149			—		5			154
Interest expense		517			—		—			517
Total assets		47,134			—		205			47,339

Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2017

Future Minimum Lease Payments

The Company leases its corporate headquarters from an affiliated entity that is wholly-owned by our Chief Executive Officer. Future minimum lease payments under this lease are as follows:


2017	$	105
2018		160

Total	$	265

Unconsolidated Joint Venture (Tables)

6 Months Ended

Jun. 30, 2017

Equity Method Investments and Joint Ventures [Abstract]

Summarized Financial Information for Unconsolidated Joint Venture

Summarized financial information for the unconsolidated joint venture is as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2017		2016		2017		2016
Statement of Operations:
Total net revenue	$	41	$	45	$	107	$	90
Total expenses		30		29		60		58

Net income	$	11	$	16	$	47	$	32

Comstock Holding Companies, Inc. share of net income	$	6	$	8	$	24	$	16

Credit Facilities (Tables)

6 Months Ended

Jun. 30, 2017

Debt Disclosure [Abstract]

Summary of Notes Payable

Notes payable consisted of the following:


	June 30,			December 31,
	2017			2016
Construction revolvers	$	7,367		$	6,429
Development and acquisition notes		16,033			16,278
Mezzanine notes		1,458			1,424
Line of credit		2,141			2,929

Total secured notes		26,999			27,060
Deferred financing charges, net of amortization		(116	)		(133	)

Net secured notes		26,883			26,927
Unsecured financing, net of unamortized deferred financing charges of $88 and $121		850			911
Notes payable, unsecured, net of $1.9 million and $2.1 million discount and unamortized deferred financing charges, respectively		14,757			15,866

Total notes payable	$	42,490		$	43,704

Maturities and/or Curtailment Obligations of All Borrowings

As of June 30, 2017, maturities and/or curtailment obligations of all borrowings are as follows:


2017	$	32,620
2018		5,838
2019		3,913
2020		119

Total	$	42,490

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

Fair Value Disclosures (Tables)

6 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

Summary of Carrying Amount and Fair Value of Fixed and Floating Rate Debt

The following table summarizes the carrying amount and the corresponding fair value of fixed and floating rate debt:


	June 30,		December 31,
	2017		2016
Carrying amount	$	42,490	$	43,704
Fair value	$	42,187	$	44,986

Restricted Stock, Stock Options and Other Stock Plans (Tables)

6 Months Ended

Jun. 30, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Summary of Consolidated Balance Sheets and Statements of Operations Line Items for Stock-Based Compensation

The following table reflects the consolidated balance sheets and statements of operations line items for stock-based compensation for the periods presented:


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Real estate inventories - Assets	$	19	$	4	$	24	$	9
General and administrative and Cost of sales—other - Expenses		90		15		122		41

	$	109	$	19	$	146	$	50

Real Estate Inventories - Summary of Real Estate Held for Development and Sale (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Real Estate Properties [Line Items]
Real estate inventories	$ 49,724	$ 49,842
Land and Land Development Costs [Member]
Real Estate Properties [Line Items]
Real estate inventories	31,368	33,355
Cost of Construction (Including Capitalized Interest and Real Estate Taxes) [Member]
Real Estate Properties [Line Items]
Real estate inventories	$ 18,356	$ 16,487

Warranty Reserve - Summary of Warranty Reserve Activity Included in Accounts Payable and Accrued Liabilities within the consolidated balance sheets (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Guarantees [Abstract]
Balance at beginning of period	$ 278	$ 314	$ 288	$ 312
Additions	46	42	96	86
Releases and/or charges incurred	(42)	(62)	(102)	(104)
Balance at end of period	$ 282	$ 294	$ 282	$ 294

Capitalized Interest and Real Estate Taxes - Summary of Interest Incurred and Capitalized and Interest Expensed for Units Settled (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Real Estate Investment Property, at Cost [Abstract]
Total interest incurred and capitalized	$ 1,249	$ 857	$ 2,275	$ 1,593
Total real estate taxes incurred and capitalized	139	95	179	117
Total interest and real estate taxes incurred and capitalized	1,388	952	2,454	1,710
Interest expensed as a component of cost of sales	558	414	1,009	706
Real estate taxes expensed as a component of cost of sales	57	52	117	101
Interest and real estate taxes expensed as a component of cost of sales	$ 615	$ 466	$ 1,126	$ 807

Capitalized Interest and Real Estate Taxes - Additional Information (Detail)	3 Months Ended		6 Months Ended
	Jun. 30, 2017 USD ($) Project	Jun. 30, 2016 USD ($)	Jun. 30, 2017 USD ($) Project	Jun. 30, 2016 USD ($)
Real Estate Investment Property, at Cost [Abstract]
Interest expensed from entity level borrowings	$ 0	$ 304,000	$ 0	$ 512,000
Real estate taxes incurred and expensed for inactive projects	$ 0	$ 2,000	$ 0	$ 10,000
Number of inactive projects \| Project	0		0

Earnings (Loss) Per Share - Additional Information (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options/Warrants/Awards excluded from the computation of dilutive earnings per share		0		0
Restricted Stock Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options/Warrants/Awards excluded from the computation of dilutive earnings per share	23		32
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options/Warrants/Awards excluded from the computation of dilutive earnings per share	15		20

Segment Disclosures - Additional Information (Detail)	6 Months Ended
Segment Disclosures - Additional Information (Detail)	Jun. 30, 2017 Unit Segment
Segment Reporting Information [Line Items]
Number of operating segments \| Segment	3
Multi-family [Member]
Segment Reporting Information [Line Items]
Projects units minimum	75
Projects units maximum	200

Segment Disclosures - Segment Reporting Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Gross revenue	$ 10,520	$ 9,978	$ 20,788	$ 19,684
Gross profit (loss)	1,003	640	1,946	1,610
Net (loss) income	(535)	(1,461)	(1,199)	(2,749)
Depreciation, amortization, and stock based compensation	146	68	220	154
Interest expense		304		517
Total assets	55,823	47,339	55,823	47,339	$ 59,821
Homebuilding [Member]
Segment Reporting Information [Line Items]
Gross revenue	10,235	9,699	20,299	19,222
Gross profit (loss)	1,014	514	1,977	1,392
Net (loss) income	(524)	(1,587)	(1,168)	(2,967)
Depreciation, amortization, and stock based compensation	112	66	177	149
Interest expense		304		517
Total assets	55,590	47,134	55,590	47,134
Real Estate Services [Member]
Segment Reporting Information [Line Items]
Gross revenue	285	279	489	462
Gross profit (loss)	(11)	126	(31)	218
Net (loss) income	(11)	126	(31)	218
Depreciation, amortization, and stock based compensation	34	2	43	5
Total assets	$ 233	$ 205	$ 233	$ 205

Income Tax - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
Income Tax - Additional Information (Detail) - USD ($)	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Tax Examination [Line Items]
Income tax expense (benefit)	$ 0	$ 32,000	$ 0	$ 57,000
Effective tax rate				(35.00%)
Accruals related to uncertainties tax positions	0	$ 0	0	$ 0
Federal and state NOLs	138,000,000		138,000,000
Potential fair value of tax savings on federal and state NOLs	$ 54,000,000		$ 54,000,000
Year of expiration of net operating loss carryforward expiration year			2027
Minimum [Member]
Income Tax Examination [Line Items]
Tax year remain subject to examination			2013
Maximum [Member]
Income Tax Examination [Line Items]
Tax year remain subject to examination			2015

Commitments and Contingencies - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Commitment And Contingencies [Line Items]
Outstanding letter of credit, amount	$ 1,100,000	$ 1,900,000
Amounts drawn against outstanding letters of credit or performance bond	0	0
Restricted Escrow Deposits	900,000		$ 800,000
Performance Bonds [Member]
Commitment And Contingencies [Line Items]
Outstanding performance and payment of bonds	$ 4,000,000	$ 4,300,000

Related Party Transactions - Future Minimum Lease Payments (Detail) $ in Thousands	Jun. 30, 2017 USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2017	$ 105
2018	160
Total	$ 265

Related Party Transactions - Additional Information (Detail) - USD ($)						3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 04, 2017	Mar. 22, 2017	Dec. 29, 2015	May 12, 2015	Oct. 17, 2014	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 18, 2014
Related Party Transaction [Line Items]
Credit facility outstanding						$ 6,400,000		$ 6,400,000
Debt instrument, initial principal amount						42,490,000		42,490,000		$ 43,704,000
Outstanding borrowings						$ 14,757,000		$ 14,757,000		$ 15,866,000
Gains on extinguishment of Series B preferred stock and issuance of Series C preferred stock		$ 1,011
Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Preferred stock par value						$ 0.01		$ 0.01		$ 0.01
Shares exchanged pursuant to agreement, converted		772,210
Paid-in-kind dividends on preferred stock, number of shares							17,221	15,663	34,437
Paid-in-kind dividends on preferred stock, liquidation value							$ 86,000	$ 78,000	$ 172,000
Series C Preferred Stock [Member]
Related Party Transaction [Line Items]
Preferred stock par value						$ 0.01		$ 0.01		$ 0.01
Shares exchanged pursuant to agreement, issued		772,210
Par value per share		$ 0.01
Stated value per share		$ 5.00
Former Chief Executive Officer [Member] \| Series C Preferred Stock [Member]
Related Party Transaction [Line Items]
Shares repurchase and retired, shares	193,052
Shares repurchase and retired, amount	$ 89,000
Comstock Asset Management, L.C. [Member]
Related Party Transaction [Line Items]
Total payments made under lease agreement						$ 52,000	81,000	$ 104,000	162,000
Comstock Asset Management, L.C. [Member] \| Trade Receivables [Member]
Related Party Transaction [Line Items]
Trade receivables						220,000		220,000		$ 132,000
Comstock Asset Management, L.C. [Member] \| Services and out of Pocket Expenses Incurred [Member] \| Revenue Other [Member]
Related Party Transaction [Line Items]
Services and out-of-pocket expenses incurred						285,000	279,000	488,000	462,000
Comstock Development Services [Member]
Related Party Transaction [Line Items]
Credit facility outstanding					$ 10,000,000
Other Purchasers [Member]
Related Party Transaction [Line Items]
Credit facility outstanding					6,200,000
Comstock Growth Fund [Member]
Related Party Transaction [Line Items]
Interest payments						400,000	400,000	$ 800,000	800,000
Comstock Growth Fund [Member] \| Class A [Member]
Related Party Transaction [Line Items]
Number of warrants outstanding								76		76
Aggregate fair value of warrants issued						433,000		$ 433,000		$ 433,000
Comstock Growth Fund [Member] \| Private Placement [Member] \| Class A [Member]
Related Party Transaction [Line Items]
Number of shares issued				226,857
Comstock Growth Fund [Member] \| Notes Payable, Other Payables [Member]
Related Party Transaction [Line Items]
Credit facility outstanding						16,200,000		16,200,000
Debt instrument, initial principal amount					10,000,000
Maximum borrowing amount					$ 20,000,000						$ 25,000,000
Additional aggregate principal loan amount								$ 6,200,000
Debt instrument, term					3 years
Debt instrument, interest rate description								LIBOR
Loan annual principal repayment, percentage					10.00%
Second principal curtailment paid						1,500,000	1,600,000
Comstock Growth Fund [Member] \| Unsecured Notes Payable To Affiliate [Member]
Related Party Transaction [Line Items]
Outstanding borrowings						11,300,000		$ 11,300,000		11,300,000
Interest payments						400,000	$ 400,000	800,000	$ 800,000
Comstock Growth Fund [Member] \| LIBOR Rate [Member] \| Notes Payable, Other Payables [Member]
Related Party Transaction [Line Items]
Debt instrument, spread variable rate					9.75%
Comstock Growth Fund [Member] \| Floor Rate [Member] \| Notes Payable, Other Payables [Member] \| Minimum [Member]
Related Party Transaction [Line Items]
Debt instrument, floor interest rate					10.00%
Stonehenge [Member]
Related Party Transaction [Line Items]
Original principal amount			$ 4,500,000
Principal amount outstanding plus all accrued but unpaid interest			$ 3,900,000
Stonehenge [Member] \| Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Shares issued upon conversion of debt			772,210
Preferred stock par value			$ 0.01
Preferred stock redemption price			$ 5.00
Preferred stock dividend rate, percentage			8.75%
Comstock Growth Fund II, L.C. [Member] \| Notes Payable, Other Payables [Member]
Related Party Transaction [Line Items]
Debt instrument, initial principal amount			$ 5,000,000
Maximum borrowing amount			$ 10,000,000
Debt instrument, term			2 years
Debt instrument, floor interest rate			10.00%
Outstanding borrowings						$ 3,400,000		$ 3,400,000		$ 3,300,000
Line of credit facility additional extension period			1 year
Debt instrument, interest payment terms								Interest payments will be accrued and paid in-kind monthly for the first year, and then paid current monthly in arrears beginning December 31, 2016.

Note Receivable - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Note receivable originated with third party					$ 180
Maturity date of note receivable			Sep. 02, 2019
Notes receivable, monthly installment			$ 3
Fixed interest rate			6.00%
Other assets, net [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance of note receivable	$ 85		$ 85		$ 103
Other income, net [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income	$ 2	$ 2	$ 3	$ 4

Variable Interest Entity - Additional Information (Detail)		1 Months Ended				3 Months Ended	6 Months Ended
	Jun. 14, 2017 USD ($)	Jan. 31, 2017 USD ($)	Aug. 31, 2016 USD ($) Townhomes shares	Jun. 30, 2015 USD ($) Unit	Dec. 31, 2013 USD ($) Townhomes shares	Jun. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)	Oct. 31, 2016 USD ($)	Aug. 23, 2012 Unit
Variable Interest Entity [Line Items]
Distributions to non-controlling interests							$ 2,908,000	$ 2,717,000
Total liabilities of VIEs						$ 19,700,000	19,700,000		$ 18,500,000
Total assets of VIEs						34,600,000	34,600,000		$ 38,100,000
Comstock Development Services LC [Member] \| Private Placement [Member]
Variable Interest Entity [Line Items]
Aggregate capital raise										$ 9,500,000
Comstock Investors X, L.C. [Member] \| Private Placement [Member]
Variable Interest Entity [Line Items]
Aggregate capital raise										$ 14,500,000
New Hampshire Avenue, LLC [Member]
Variable Interest Entity [Line Items]
Number of projects \| Unit											111
Distributions to non-controlling interests						$ 0	0	1,900,000
Comstock Investors VIII, L.C [Member]
Variable Interest Entity [Line Items]
Cumulative, compounded, preferred return rate					20.00%
Preferred distribution		$ 1,900,000						800,000
Comstock Investors VIII, L.C [Member] \| Virginia [Member]
Variable Interest Entity [Line Items]
Number of townhomes \| Townhomes					42
Comstock Investors VIII, L.C [Member] \| Maryland [Member]
Variable Interest Entity [Line Items]
Number of townhomes \| Townhomes					45
Comstock Investors VIII, L.C [Member] \| Class A [Member]
Variable Interest Entity [Line Items]
Number of warrants issued \| shares					15
Aggregate fair value of warrants for investors					$ 131,000
Comstock Investors VIII, L.C [Member] \| Subsidiaries [Member] \| Private Placement [Member] \| Class B [Member]
Variable Interest Entity [Line Items]
Initial aggregate principal amount up to capital raise					$ 4,000,000
Comstock Investors IX, L.C. [Member]
Variable Interest Entity [Line Items]
Cumulative, compounded, preferred return rate				20.00%
Preferred distribution							0
Comstock Investors IX, L.C. [Member] \| Virginia [Member]
Variable Interest Entity [Line Items]
Number of single family units \| Unit				35
Comstock Investors IX, L.C. [Member] \| Private Placement [Member]
Variable Interest Entity [Line Items]
Earnings allocated to Company	$ 1,000,000
Comstock Investors IX, L.C. [Member] \| Subsidiaries [Member] \| Private Placement [Member] \| Class B [Member]
Variable Interest Entity [Line Items]
Initial aggregate principal amount up to capital raise				$ 2,500,000
Comstock Investors X, L.C. [Member]
Variable Interest Entity [Line Items]
Distributions to non-controlling interests							$ 1,000,000	$ 0
Cumulative, compounded, preferred return rate			6.00%
Comstock Investors X, L.C. [Member] \| Virginia [Member]
Variable Interest Entity [Line Items]
Number of townhomes \| Townhomes			18
Comstock Investors X, L.C. [Member] \| Washington D.C. [Member]
Variable Interest Entity [Line Items]
Number of townhomes \| Townhomes			40
Comstock Investors X, L.C. [Member] \| Class A [Member]
Variable Interest Entity [Line Items]
Number of warrants issued \| shares			150
Aggregate fair value of warrants for investors			$ 258,000
Comstock Investors X, L.C. [Member] \| Subsidiaries [Member] \| Private Placement [Member] \| Class B [Member]
Variable Interest Entity [Line Items]
Initial aggregate principal amount up to capital raise			$ 5,000,000

Unconsolidated Joint Venture - Additional Information (Detail) - Title Insurance Joint Venture [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Schedule of Equity Method Investments [Line Items]
Earnings from the unconsolidated joint venture	$ 6	$ 8	$ 24	$ 16
Collected total distributions from joint venture			$ 54	$ 66

Unconsolidated Joint Venture - Summarized Financial Information for Unconsolidated Joint Venture (Detail) - Title Insurance Joint Venture [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Operations:
Total net revenue	$ 41	$ 45	$ 107	$ 90
Total expenses	30	29	60	58
Net income	11	16	47	32
Comstock Holding Companies, Inc. share of net income	$ 6	$ 8	$ 24	$ 16

Credit Facilities - Summary of Notes Payable (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Debt instrument, gross	$ 42,490
Net secured notes	26,883	$ 26,927
Unsecured financing, net of unamortized deferred financing charges of $88 and $121	850	911
Notes payable, unsecured, net of $1.9 million and $2.1 million discount and unamortized deferred financing charges, respectively	14,757	15,866
Total notes payable	42,490	43,704
Construction Loans [Member] \| Construction Revolvers [Member]
Debt Instrument [Line Items]
Debt instrument, gross	7,367	6,429
Development and Acquisition Notes [Member]
Debt Instrument [Line Items]
Debt instrument, gross	16,033	16,278
Net secured notes	16,000	16,300
Mezzanine Notes [Member]
Debt Instrument [Line Items]
Debt instrument, gross	1,458	1,424
Line of Credit [Member]
Debt Instrument [Line Items]
Debt instrument, gross	2,141	2,929
Secured Debt [Member]
Debt Instrument [Line Items]
Debt instrument, gross	26,999	27,060
Deferred financing charges, net of amortization	$ (116)	$ (133)

Credit Facilities - Summary of Notes Payable (Parenthetical) (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Unsecured Note [Member]
Debt Instrument [Line Items]
Discount and deferred financing charges, net of amortization	$ 88	$ 121
Notes Payable To Related Party [Member]
Debt Instrument [Line Items]
Discount and deferred financing charges, net of amortization	$ 1,900	$ 2,100

Credit Facilities - Maturities and/or Curtailment Obligations of All Borrowings (Detail) $ in Thousands	Jun. 30, 2017 USD ($)
Debt Disclosure [Abstract]
2017	$ 32,620
2018	5,838
2019	3,913
2020	119
Total	$ 42,490

Credit Facilities - Additional Information (Detail)				3 Months Ended		6 Months Ended
Credit Facilities - Additional Information (Detail)	Jul. 31, 2017	Dec. 29, 2015 USD ($)	Oct. 17, 2014 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2016 USD ($)	Jun. 30, 2017 USD ($) Promissory_Notes	Jun. 30, 2016 USD ($)	Jul. 01, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 18, 2014 USD ($)
Line of Credit Facility [Line Items]
Credit facilities and project related loans, maturing during the remainder of 2017				$ 32,620,000		$ 32,620,000
Credit facility outstanding				6,400,000		6,400,000
Outstanding secured debt				26,883,000		26,883,000			$ 26,927,000
Debt instrument, gross				42,490,000		42,490,000
Debt instrument, initial principal amount				42,490,000		42,490,000			43,704,000
Outstanding borrowings for loan				$ 14,757,000		$ 14,757,000			$ 15,866,000
Comstock Development Services [Member]
Line of Credit Facility [Line Items]
Credit facility outstanding			$ 10,000,000
Other Purchasers [Member]
Line of Credit Facility [Line Items]
Credit facility outstanding			6,200,000
Comstock Growth Fund [Member]
Line of Credit Facility [Line Items]
Interest rate				10.80%		10.80%			10.40%
Interest payments				$ 400,000	$ 400,000	$ 800,000	$ 800,000
Subsequent Events [Member]
Line of Credit Facility [Line Items]
Line of credit maturity date	Jan. 15, 2018
Unsecured Seller-financed Promissory Note [Member]
Line of Credit Facility [Line Items]
Interest rate				9.30%		9.30%
Debt instrument, gross				$ 100,000		$ 100,000
Debt instrument maturity date						Feb. 27, 2017
Number of unsecured seller-financed promissory notes outstanding \| Promissory_Notes						1
Unsecured Seller-financed Promissory Note [Member] \| Prime Rate [Member]
Line of Credit Facility [Line Items]
Debt instrument spread variable rate						5.00%
Line of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity				3,000,000		$ 3,000,000			$ 3,000,000
Credit facility outstanding				$ 2,100,000		$ 2,100,000			2,900,000
Interest rate floor				5.00%		5.00%
Debt instrument maturity description						This line of credit is secured by the first priority security interest in the Company's wholly owned subsidiaries' in the Washington, D.C. metropolitan area and guaranteed by our Chief Executive Officer. The Company uses this line of credit to finance the predevelopment related expenses and deposits for current and future projects and bears a variable interest rate tied to a one-month LIBOR plus 3.25% per annum, with an interest rate floor of 5.0%.
Line of credit maturity date						Dec. 31, 2017
Line of Credit [Member] \| LIBOR Rate [Member]
Line of Credit Facility [Line Items]
Debt instrument spread variable rate						3.25%
Construction Loans [Member] \| Construction Revolvers [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity				$ 23,500,000		$ 23,500,000			26,600,000
Credit facility outstanding				7,400,000		7,400,000			6,400,000
Unused construction loan commitments				$ 16,200,000		$ 16,200,000			$ 20,200,000
Debt instrument, interest rate description						Interest rates charged under these facilities include the London Interbank Offered Rate ("LIBOR") and prime rate pricing options, subject to minimum interest rate floors.
Outstanding construction revolving facilities				4.80%		4.80%			4.60%
Maturity range, start date						2017-07
Maturity range, end date						2019-03
Debt instrument, gross				$ 7,367,000		$ 7,367,000			$ 6,429,000
Construction Loans [Member] \| Construction Revolvers [Member] \| Subsequent Events [Member]
Line of Credit Facility [Line Items]
Credit facility outstanding								$ 2,200,000
Development and Acquisition Notes [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity				$ 24,300,000		$ 24,300,000			$ 27,800,000
Outstanding construction revolving facilities				5.40%		5.40%			5.20%
Maturity range, start date						2017-07
Maturity range, end date						2019-03
Outstanding secured debt				$ 16,000,000		$ 16,000,000			$ 16,300,000
Debt instrument, gross				$ 16,033,000		$ 16,033,000			16,278,000
Development and Acquisition Notes [Member] \| Minimum [Member] \| LIBOR and Prime Rate Pricing Options [Member]
Line of Credit Facility [Line Items]
Interest rate floor				4.50%		4.50%
Development and Acquisition Notes [Member] \| Maximum [Member] \| LIBOR and Prime Rate Pricing Options [Member]
Line of Credit Facility [Line Items]
Interest rate floor				5.50%		5.50%
Development and Acquisition Notes [Member] \| Construction Revolvers [Member] \| Subsequent Events [Member]
Line of Credit Facility [Line Items]
Credit facility outstanding								$ 4,300,000
Second and Third Mezzanine Notes [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity				$ 1,100,000		$ 1,100,000
Interest rate				12.00%		12.00%
Interest rate paid on a monthly basis						6.00%
Interest rate accrued and paid on maturity						6.00%
Second and Third Mezzanine Notes [Member] \| Construction Revolvers [Member]
Line of Credit Facility [Line Items]
Credit facility outstanding				$ 1,500,000		$ 1,500,000			$ 1,500,000
Unsecured Note [Member]
Line of Credit Facility [Line Items]
Debt instrument, interest rate description						LIBOR rate plus 2.2%
Interest rate				3.40%		3.40%			2.90%
Debt instrument, gross				$ 800,000		$ 800,000			$ 800,000
Debt instrument, term						10 years
Debt instrument maturity date						Dec. 28, 2018
Unsecured Note [Member] \| LIBOR Rate [Member]
Line of Credit Facility [Line Items]
Debt instrument spread variable rate						2.20%
Notes Payable, Other Payables [Member] \| Comstock Growth Fund [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 20,000,000							$ 25,000,000
Credit facility outstanding				16,200,000		$ 16,200,000
Debt instrument, interest rate description						LIBOR
Interest rate floor			10.00%
Debt instrument, term			3 years
Debt instrument, initial principal amount			$ 10,000,000
Loan annual principal repayment, percentage			10.00%
Principal curtailment payments to CGF				1,500,000	1,600,000
Notes Payable, Other Payables [Member] \| Comstock Growth Fund II, L.C. [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 10,000,000
Debt instrument, term		2 years
Debt instrument, initial principal amount		$ 5,000,000
Outstanding borrowings for loan				3,400,000		$ 3,400,000			3,300,000
Line of credit facility additional extension period		1 year
Debt instrument, interest rate		10.00%
Debt instrument, interest payment terms						Interest payments will be accrued and paid in-kind monthly for the first year, and then paid current monthly in arrears beginning December 31, 2016.
Notes Payable, Other Payables [Member] \| LIBOR Rate [Member] \| Comstock Growth Fund [Member]
Line of Credit Facility [Line Items]
Debt instrument spread variable rate			9.75%
Unsecured Notes Payable To Affiliate [Member] \| Comstock Growth Fund [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings for loan				11,300,000		$ 11,300,000			$ 11,300,000
Interest payments				$ 400,000	$ 400,000	$ 800,000	$ 800,000

Fair Value Disclosures - Summary of Carrying Amount and Fair Value of Fixed and Floating Rate Debt (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Option, Quantitative Disclosures [Line Items]
Debt instrument outstanding balance	$ 42,490	$ 43,704
Unobservable Inputs (Level 3 Inputs) [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Debt instrument outstanding balance	42,490	43,704
Fair value	$ 42,187	$ 44,986

Restricted Stock, Stock Options and Other Stock Plans - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to stock issuances	$ 0.7		$ 0.7		$ 0.1
Weighted-average remaining contractual term of unexercised stock options			7 years
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued by the company		0	157,000	0
Restricted Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued by the company	45,000	0	245,000	0

Restricted Stock, Stock Options and Other Stock Plans - Summary of Consolidated Balance Sheets and Statements of Operations Line Items for Stock-Based Compensation (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share based compensation expense and capitalized amounts	$ 109	$ 19	$ 146	$ 50
Real Estate Inventories [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share based compensation cost capitalized	19	4	24	9
General and Administrative and Cost of Sales - Other [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share based compensation cost capitalized, expensed	$ 90	$ 15	$ 122	$ 41

Subsequent Events - Additional Information (Detail) - USD ($) $ in Millions	Jul. 31, 2017	Jun. 30, 2017
Subsequent Event [Line Items]
Credit facility outstanding		$ 6.4
Subsequent Events [Member]
Subsequent Event [Line Items]
Credit facility extended maturity date	Jan. 15, 2018
Subsequent Events [Member] \| JK Environmental Services, LLC [Member] \| Monridge Environmental, LLC [Member]
Subsequent Event [Line Items]
Purchase price of business assets	$ 2.0

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Warranty Reserve - Additional Information (Detail)	6 Months Ended
Warranty Reserve - Additional Information (Detail)	Jun. 30, 2017
Accounting Policies [Abstract]
Period for which warranty claims expected to arise	1 year
Period for which warranty claims expected to arise under statutorily period	2 years