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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2019	May 15, 2019
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
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	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,663,843
Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		220,250

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
ASSETS
Cash and cash equivalents	$ 5,755	$ 5,780
Restricted cash	1,138	1,231
Trade receivables	1,434	1,329
Trade receivables - related parties	1,290	2,950
Real estate inventories	17,598	20,253
Fixed assets, net	205	221
Goodwill	1,702	1,702
Intangible assets, net	153	170
Lease right-of-use assets	156
Other assets, net	1,490	1,464
TOTAL ASSETS	30,921	35,100
LIABILITIES AND STOCKHOLDERS’ EQUITY
Accounts payable and accrued liabilities	6,803	7,614
Deferred revenue	1,250	1,875
Notes payable - secured by real estate inventories, net of deferred financing charges	10,033	13,432
Notes payable - due to affiliates, unsecured, net of discount	4,935	4,903
Notes payable - unsecured, net of deferred financing charges	595	595
Lease liabilities	156
Income taxes payable	54	51
TOTAL LIABILITIES	23,826	28,470
Commitments and contingencies (Note 13)
STOCKHOLDERS’ EQUITY
Additional paid-in capital	180,769	180,673
Accumulated deficit	(194,250)	(194,319)
TOTAL COMSTOCK HOLDING COMPANIES, INC. DEFICIT	(8,911)	(9,076)
Non-controlling interests	16,006	15,706
TOTAL EQUITY	7,095	6,630
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	30,921	35,100
Series C Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Series C preferred stock $0.01 par value, 20,000,000 and 3,000,000 shares authorized, 2,799,848 issued and outstanding and liquidation preference of $13,999 at March 31, 2019 and December 31, 2018, respectively	7,193	7,193
TOTAL EQUITY	7,193	7,193
Class A [Member]
STOCKHOLDERS’ EQUITY
Common stock	37	37
Treasury stock, at cost (85,570 shares Class A common stock)	(2,662)	(2,662)
TOTAL EQUITY	37	37
Class B [Member]
STOCKHOLDERS’ EQUITY
Common stock	2	2
TOTAL EQUITY	$ 2	$ 2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Series C Preferred Stock [Member]
Preferred Stock, par value	$ 0.01	$ 0.01
Preferred Stock, shares authorized	20,000,000	3,000,000
Preferred Stock, shares issued	2,799,848	2,799,848
Preferred Stock, shares outstanding	2,799,848	2,799,848
Preferred Stock, liquidation value	$ 13,999	$ 13,999
Class A [Member]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	59,779,750	11,038,071
Common stock, shares issued	3,749,413	3,703,513
Common stock, shares outstanding	3,663,843	3,617,943
Treasury stock, shares	85,570	85,570
Class B [Member]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	220,250	220,250
Common stock, shares issued	220,250	220,250
Common stock, shares outstanding	220,250	220,250

Consolidated Statements of Operations (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues
Total revenue	$ 11,358	$ 8,799
Expenses
Impairment charges	0	558
Sales and marketing	114	219
General and administrative	305	360
Interest and real estate taxes	34	85
Operating income (loss)	372	(636)
Other income, net	0	14
Income (loss) before income tax expense	372	(622)
Income tax expense	3	6
Net Income (loss)	369	(628)
Net income attributable to non-controlling interests	300	95
Net income (loss) attributable to common stockholders	$ 69	$ (723)
Basic net income (loss) per share	$ 0.02	$ (0.21)
Diluted net income (loss) per share	$ 0.02	$ (0.21)
Basic weighted average shares outstanding	3,850	3,448
Diluted weighted average shares outstanding	3,965	3,448
Homebuilding [Member]
Revenues
Total revenue	$ 6,978	$ 5,561
Expenses
Cost of sales	6,722	5,495
Asset Management [Member]
Revenues
Total revenue	3,652	2,791
Expenses
Cost of sales	3,317	2,541
Real Estate Services [Member]
Revenues
Total revenue	728	447
Expenses
Cost of sales	$ 494	$ 177

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Deficit [Member]	Non-controlling Interest [Member]	Series C Preferred Stock [Member]	Class A [Member]	Class B [Member]
Beginning Balance at Dec. 31, 2017	$ 2,611	$ 177,612	$ (2,662)	$ (189,803)	$ 16,987	$ 442	$ 33	$ 2
Beginning Balance, shares at Dec. 31, 2017						579	3,295	220
Stock compensation and issuances	136	135	0	0	0	$ 0	$ 1	$ 0
Stock compensation and issuances, shares						0	104	0
Net (loss) income	(628)	0	0	(723)	95	$ 0	$ 0	$ 0
Ending Balance at Mar. 31, 2018	2,119	177,747	(2,662)	(190,526)	17,082	$ 442	$ 34	$ 2
Ending Balance, shares at Mar. 31, 2018						579	3,399	220
Beginning Balance at Dec. 31, 2018	6,630	180,673	(2,662)	(194,319)	15,706	$ 7,193	$ 37	$ 2
Beginning Balance, shares at Dec. 31, 2018						2,800	3,703	220
Stock compensation and issuances	96	96	0	0	0	$ 0	$ 0	$ 0
Stock compensation and issuances, shares						0	56	0
Shares withheld related to net share settlementof restricted stock awards	0	0	0	0	0	$ 0	$ 0	$ 0
Shares withheld related to net share settlement of restricted stock awards, shares						0	(10)	0
Net (loss) income	369	0	0	69	300	$ 0	$ 0	$ 0
Ending Balance at Mar. 31, 2019	$ 7,095	$ 180,769	$ (2,662)	$ (194,250)	$ 16,006	$ 7,193	$ 37	$ 2
Ending Balance, shares at Mar. 31, 2019						2,800	3,749	220

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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+ Details

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities:
Net income (loss)	$ 369	$ (628)
Adjustment to reconcile net income (loss) to net cash provided by (used in) operating activities
Amortization of loan discount, loan commitment and deferred financing fees	21	150
Depreciation expense	31	57
Earnings from unconsolidated joint venture, net of distributions	(1)	4
Stock compensation	86	86
Impairment charges	0	558
Changes in operating assets and liabilities:
Trade receivables	1,555	(5,216)
Real estate inventories	2,658	1,157
Other assets	(35)	(655)
Accrued interest	(404)	592
Accounts payable and accrued liabilities	(1,401)	3,840
Income taxes payable	3	6
Net cash provided by (used in) operating activities	2,882	(49)
Cash flows from investing activities:
Purchase of fixed assets	(15)	(46)
Principal received on note receivable	10	9
Net cash used in investing activities	(5)	(37)
Cash flows from financing activities:
Proceeds from notes payable	2,289	2,853
Payments on notes payable	(5,256)	(3,458)
Loan financing costs	0	(57)
Taxes paid related to net share settlement of equity awards	(28)	0
Net cash used in financing activities	(2,995)	(662)
Net decrease in cash, restricted cash and cash equivalents	(118)	(748)
Cash, restricted cash and cash equivalents, beginning of period	7,011	2,947
Cash, restricted cash and cash equivalents, end of period	6,893	2,199
Supplemental cash flow information:
Interest paid, net of interest capitalized	$ 437	$ 605

Organization and Basis of Presentation

3 Months Ended

Mar. 31, 2019

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. The Company has evaluated subsequent events through the date these consolidated financial statements were issued and has included all necessary adjustments and disclosures. 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, 2018.

Comstock Holding Companies, Inc., incorporated in 2004 as a Delaware corporation, is a multi-faceted real estate development and services company primarily focused in the Washington, D.C. Metropolitan Statistical Area (“MSA”). In 2018, the Company made a strategic decision to transform its operational platform from for sale production homebuilding to asset management, commercial development and complementary real estate related services. Moving forward, the Company will operate through two primary real estate focused platforms – CDS Asset Management, LC (“CAM”) and Comstock Real Estate Services, LC (“CRES”). On April 30, 2019 the Company announced the exit from the Homebuilding business. References in these consolidated financial statements on Form 10-Q to “Comstock,” “Company”, “CAM”, “CRES”, “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 months ended March 31, 2019 and 2018, comprehensive income (loss) equaled net income (loss); therefore, a separate statement of comprehensive income (loss) is not included in the accompanying consolidated financial statements.

Recent Developments

On February 12, 2019, the Company held a special meeting of stockholders (the “2019 Special Meeting”), at which its stockholders approved and adopted the Comstock Holding Companies, Inc. 2019 Omnibus Incentive Plan (the “2019 Plan”). The Company’s board of directors previously approved the 2019 Plan on December 12, 2018, subject to stockholder approval. At the 2019 Special Meeting, the Company’s stockholders approved an amendment to the Company’s Amended and Restated Certificate of Incorporation to increase the number of authorized shares of Class A common stock from 11,038,071 to 59,779,750 and a corresponding increase to the number of authorized shares of all classes of capital stock from 31,428,571 to 80,000,000 (the “Amendment”). The Amendment became effective upon filing with the Secretary of State of the State of Delaware on February 15, 2019 (the “Certificate of Amendment”). Also on February 15, 2019 the Company filed a Certificate of Amendment of the Certificate of Designation of Series C Non-Convertible Preferred Stock of Comstock Holding Companies, Inc. (the “Series C Certificate of Amendment”) with the Secretary of the State of Delaware. The Series C Certificate of Amendment amended the Certificate of Designation to increase the number of shares of Series C Preferred Stock from 3,000,000 to 4,500,000. Refer to the Company’s 10K Annual Report filing on March 29, 2019, which is incorporated herein.

On April 30, 2019, The Company entered into a Master Transfer Agreement (the “MTA”) with Comstock Development Services, LC (“CDS”), an entity wholly owned by Christopher Clemente, the Chief Executive Officer of CHCI, and FR54, LC (“FR54”), an entity also controlled by Mr. Clemente, that sets forth certain transactions to complete CHCI’s previously announced exit from the homebuilding and land development business in favor of a migration to an asset management model. Refer to Note 22 – Subsequent Events for further discussion regarding the transaction.

On April 30, 2019, CDS Asset Management, L.C. (“CAM”), an entity wholly owned by CHCI, entered into an amended and restated master asset management agreement (the “2019 AMA”) with CDS, which amends and restates in its entirety the asset management agreement between the parties dated March 30, 2018 with an effective date as of January 1, 2018. Pursuant to the 2019 AMA, CDS will engage CAM to manage and administer CDS’ commercial real estate portfolio (“CRE Portfolio”) and the day to-day operations of CDS and each property-owning subsidiary of CDS (collectively, the “CDS Entities”). Pursuant to the terms of the 2019 AMA, CAM will provide investment advisory, development and asset management services necessary to build out, stabilize and manage the CRE Portfolio. The CRE Portfolio consists primarily of two of the larger transit-oriented, mixed-use developments located at metro stops on Washington D.C. Metro’s Silver Line (Reston Station and Loudoun Station), which are owned by entities of varying ownership interests but all of which are ultimately controlled by Mr. Clemente. Refer to Note 22 – Subsequent Events for further discussion regarding the 2019 AMA.

On April 30, 2019, CAM entered into a Business Management Agreement (the “Management Agreement”) with Comstock Investors X, L.C. (“Investors X”) whereby CAM will provide Investors X with asset and professional services related to the wind down of Investors X’s homebuilding operations and the continuation of services related to Investors X’s existing land development activities. The aggregate fee payable to CAM from Investors X under the Management Agreement is $937,500, payable in fifteen quarterly installments of $62,500 each. Refer to Note 22 – Subsequent Events for further discussion regarding the Management Agreement.

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 judgments on an ongoing basis. Actual results may differ from those estimates under different assumptions or conditions. Material estimates are utilized in the valuation of real estate inventories, valuation of deferred tax assets, analysis of goodwill impairment, valuation of equity-based compensation, valuation of preferred stock issuances, capitalization of costs, consolidation of variable interest entities, fair value of debt instruments and warranty reserves.

Recently Adopted Accounting Standards

In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Updated (“ASU”) 2016-02, “Leases” (“ASU 2016-02”). 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 (“ROU”) asset representing its right to use the underlying asset for the lease term. The FASB subsequently issued ASU 2018-10 and ASU 2018-11 in July 2018, which provide clarifications and improvements to ASU 2016-02. ASU 2018-11 also provides the optional transition method which will allow companies to apply the new lease standard at the adoption date instead of at the earliest comparative period presented. ASU 2016-02 is effective for public companies for annual reporting periods beginning after December 15, 2018 and interim periods within those fiscal years. The Company adopted this standard using the modified retrospective method effective January 1, 2019. As permitted by the guidance, the Company elected to retain the original lease classification and historical accounting for initial direct costs for leases existing prior to the adoption date and did not reassess contracts entered into prior to the adoption date for the existence of a lease. The Company also did not recognize ROU assets and lease liabilities for short-term leases, which are leases in existence as of the adoption date with an original term of twelve months or less. As a result of the adoption of the standard, the Company recognized ROU assets and liabilities of $170 thousand as of the adoption date on its condensed consolidated balance sheet. The assets and liabilities recognized upon application of the transition provisions were primarily associated with our existing office leases.

Recently Issued Accounting Standards

In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820) – Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement” (“ASU 2018-13”), which removes, adds and modifies certain disclosure requirements for fair value measurements in Topic 820. ASU 2018-13 removes the following disclosure requirements: (i) the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy and (ii) the entity’s valuation processes for Level 3 fair value measurements. ASU 2018-13 adds the following disclosure requirements: (i) provide information about the measurement uncertainty of Level 3 fair value measurements as of the reporting date rather than a point in the future, (ii) disclose changes in unrealized gains and losses related to Level 3 measurements for the period included in other comprehensive income, and (iii) disclose for Level 3 measurements the range and weighted average of the significant unobservable inputs and the way it is calculated. ASU 2018-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted. We do not expect the adoption of this pronouncement to have a material impact on our consolidated financial statements.

We assessed other accounting pronouncements issued or effective during the three months ended March 31, 2019 and deemed they were not applicable to us and are not anticipated to have a material effect on our consolidated financial statements. Other standards previously issued and adopted by the Company have been disclosed in previous filings.

Trade Receivables & Trade Receivables - Related Parties

3 Months Ended

Mar. 31, 2019

Accounts Receivable Net Current [Abstract]

Trade Receivables & Trade Receivables - Related Parties

2. TRADE RECEIVABLES & TRADE RECEIVABLES – RELATED PARTIES

Trade receivables include amounts due from real estate services, asset management, commercial development, home sales transactions and amounts due from related parties with whom we have service arrangements. There is no allowance for doubtful accounts recorded.

	March 31,		December 31,
	2019		2018
Trade	$	793	$	804
Due from settlement attorneys		606		441
Other		35		84
	$	1,434	$	1,329

As of March 31, 2019 and December 31, 2018, the Company had $1.3 million and $3.0 million, respectively, of receivables from related parties, primarily related to the AMA.

Real Estate Inventories

3 Months Ended

Mar. 31, 2019

Real Estate [Abstract]

Real Estate Inventories

3. REAL ESTATE INVENTORIES

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

	March 31,		December 31,
	2019		2018
Land and land development costs	$	7,919	$	9,741
Cost of construction (including capitalized interest and real estate taxes)		9,679		10,512
	$	17,598	$	20,253

As a result of our impairment analysis, for the three months ended March 31, 2019, the Company did not expense any feasibility, site securing, predevelopment, design, carry costs and related costs for its communities in the Washington, D.C. metropolitan area. There were $0.6 million of impairment charges recorded during the three months ended March 31, 2018 due to unsuccessful negotiations and market conditions.

Goodwill & Intangibles

3 Months Ended

Mar. 31, 2019

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill & Intangibles

4. GOODWILL & INTANGIBLES

On July 17, 2017, Comstock Environmental, 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 $2.3 million. Comstock Environmental has its principal office located in Conshohocken, Pennsylvania, and operates in Maryland, Pennsylvania, New Jersey, and Delaware. Comstock Environmental operates as an environmental services company, providing consulting, remediation, and other environmental services.

Goodwill represents the excess of the acquisition purchase price over the fair value of assets acquired and liabilities assumed, and it is not deductible for income tax purposes. As of the acquisition date, goodwill consisted primarily of synergies resulting from the combination, expected expanded opportunities for growth and production, and savings in corporate overhead costs. As of March 31, 2019 and December 31, 2018, the balance of goodwill was $1.7 million.

Intangible assets include customer relationships which have an amortization period of four years. During the three months ended March 31, 2019 and 2018, $17 thousand of intangible asset amortization was recorded in ‘General and administrative’ expense on the Consolidation Statements of Operations.

	March 31,			December 31,
	2019			2018
Intangibles		268			268
Less: accumulated amortization		(115	)		(98	)
	$	153		$	170

As of March 31, 2019, the future estimated amortization expense related to these intangible assets was:

	Amortization
	Expense
2019	$	50
2020		67
2021		36
Total	$	153

Leases

3 Months Ended

Mar. 31, 2019

Leases [Abstract]

Leases

5. LEASES

On January 1, 2019, the Company adopted Accounting Standards Update (“ASU”) 2016-02, Leases, later codified as Accounting Standards Codification ("ASC") 842 ("ASC 842"), using the modified retrospective method. For periods presented prior to the adoption date, the Company continues to follow its previous policy under ASC 840, Leases.

The determination of whether an arrangement contains a lease and the classification of a lease, if applicable, is made at lease commencement, at which time the Company also measures and recognizes an ROU asset, representing the Company’s right to use the underlying asset, and a lease liability, representing the Company’s obligation to make lease payments under the terms of the arrangement. For the purposes of recognizing ROU assets and lease liabilities associated with the Company’s leases, the Company has elected the practical expedient to not recognize a ROU asset or lease liability for short-term leases, which are leases with a term of twelve months or less. The lease term is defined as the noncancelable portion of the lease term plus any periods covered by an option to extend the lease if it is reasonably certain that the option will be exercised.

ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The rates implicit within the Company's leases are generally not determinable, therefore, the Company's incremental borrowing rate is used to determine the present value of lease payments. The determination of the Company’s incremental borrowing rate requires judgment. The incremental borrowing rate is determined at lease commencement, or as of January 1, 2019 for operating leases in existence upon adoption of ASC 842.

The Company has operating leases for its office facilities as well as for office equipment. The Company's leases have remaining terms of less than one year to 3 years. The leases can contain various renewal and termination options. The period which is subject to an option to extend the lease is included in the lease term if it is reasonably certain that the option will be exercised. The period which is subject to an option to terminate the lease is included if it is reasonably certain that the option will not be exercised. Lease costs related to the Company's operating leases are generally recognized as a single ratable lease cost over the lease term.

Maturities of lease liabilities as of March 31, 2019 are as follows:

	Operating Leases
2019 (9 months ended December 31)	$	49
2020		59
2021		54
2022		9
Total lease payments		171
Less: imputed interest		15
Present Value of lease liabilities	$	156

As of March 31, 2019, operating lease payments include $108 thousand related to options to extend lease terms that are reasonably certain of being exercised. The Company does not have any lease liabilities which have not yet commenced as of March 31, 2019.

Other Assets, Net

3 Months Ended

Mar. 31, 2019

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Other Assets, Net

6. OTHER ASSETS, NET

Other assets, net consist of the following:

	March 31,		December 31,
	2019		2018
Bonds and escrow deposits	$	1,108	$	1,100
Prepaid insurance		82		60
Other		300		304
		1,490		1,464

Accounts Payable and Accrued Liabilities

3 Months Ended

Mar. 31, 2019

Payables And Accruals [Abstract]

Accounts Payable and Accrued Liabilities

7. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued liabilities consist of the following:

	March 31,		December 31,
	2019		2018
Trade and accrued payables	$	3,729	$	4,727
Accrued wages and commissions		477		1,396
Customer deposits		2,357		1,189
Warranty		186		195
Other		54		107
	$	6,803	$	7,614

Contract Liabilities

3 Months Ended

Mar. 31, 2019

Contract Liability [Abstract]

Contract Liabilities

8. CONTRACT LIABILITIES

Progress payment balances in excess of revenue recognized, as well as advance payments received from customers, are classified as deferred contract liabilities on the consolidated balance sheet in the financial statement line item titled “Deferred revenue.” Homebuilding purchase deposits are classified as deferred contract liabilities on the consolidated balance sheet in the financial statement line item titled “Accounts payable and accrued liabilities.”

Contract liabilities consisted of the following:

	March 31,		December 31,
	2019		2018
Contract Liabilities: Customer Deposits and Deferred Revenue
Homebuilding - Customer deposits	$	2,357	$	1,189
Asset Management - Deferred revenue		1,250		1,875
Total Contract Liabilities	$	3,607	$	3,064

Asset Management – Deferred revenue relate to the AMA executed on March 30, 2018 and effective January 2, 2018. See Note 18 – Related Party Transactions for details regarding this transaction.

The Company’s other contract liabilities, that consist of deposits received from customers (“Customer deposits”) on homes not settled, were $2.4 million and $1.2 million as of March 31, 2019 and December 31, 2018, respectively. During the three months ended March 31, 2019, the Company recognized in revenue approximately $414 thousand of the customer deposits held as of December 31, 2018.

Customer deposits are also included in Note 7 – Accounts Payable and Accrued Liabilities.

Revenue

3 Months Ended

Mar. 31, 2019

Revenue From Contract With Customer [Abstract]

Revenue

9. REVENUE

The Company’s revenues consist primarily of 1) buildout of the remaining projects under the homebuilding platform, 2) recurring fees earned under the AMA, 3) property management, and 4) real estate management and consulting services. All of the Company’s revenue streams are U.S. based and substantially all are accounted for as short-term contracts. As such, the performance obligations required to complete contracts have an expected duration of less than one year. As a result, the Company does not disclose the value of unsatisfied performance obligations for contracts in accordance with the optional exemptions related to the disclosure of transaction price allocation under ASC 606. Additionally, incremental costs of obtaining a contract are recognized as an expense when incurred because the amortization period of the asset would have been recognized in one year or less.

The following table presents the Company’s sales from contracts with customers disaggregated by categories which best represents how the nature, amount and timing and uncertainty of sales are affected by economic factors.

	Three Months Ended March 31,
	2019		2018
Revenue by customer
Individual customers	$	6,769	$	5,561
Related party		3,595		2,791
Commercial		994		447
Total Revenue by customer	$	11,358	$	8,799

Revenue by contract type
Fixed-price	$	7,202	$	5,561
Cost-plus		3,485		2,791
Time and Material		671		447
Total Revenue by contract type	$	11,358	$	8,799

Revenue and related profits or losses from homebuilding contracts: the sale of residential properties and units, finished lots and land sales is recognized on the settlement date at the contract sales price, when control is transferred to our customers. These contracts meet the criteria for recognizing revenue at a point in time. As such, these revenues are disaggregated in ‘Individual customers’ and ‘Fixed-price’ in the tables above.

Under the recently executed AMA and most of the Company’s real estate services contracts, performance obligations are satisfied over time. For performance obligations satisfied over time, the objective is to measure progress in a manner which depicts the performance of transferring control to the customer. As such, the company recognizes revenue over time using the “right-to-invoice” cost-to-cost revenue recognition model, which includes cost-plus and fixed-prices contracts, as this depicts when control of the promised goods and/or services are transferred to the customer. Sales are recognized as the ratio of actual costs of work performed to the estimated costs at completion of the performance obligation (cost-to-cost). As such, these revenues are disaggregated in ‘Related party’ and ‘Commercial’ customers, and ‘Cost-plus’ and ‘Fixed-price’ in the tables above.

Other revenue earned from management, consulting and administrative support services provided, which may or may not be covered by a formal contract, are generally time and material based. Revenue from these contracts is recognized as the services are provided. As such, these revenues are disaggregated in ‘Commercial’ and ‘Time and Material’ in the tables above.

Warranty Reserve

3 Months Ended

Mar. 31, 2019

Guarantees And Product Warranties [Abstract]

Warranty Reserve

10. 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 March 31,
	2019			2018
Balance at beginning of period	$	195		$	258
Additions		18			16
Releases and/or charges incurred		(27	)		(47	)
Balance at end of period	$	186		$	227

Capitalized Interest and Real Estate Taxes

3 Months Ended

Mar. 31, 2019

Capitalized Interest And Real Estate Taxes [Abstract]

Capitalized Interest and Real Estate Taxes

11. 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 March 31,
	2019		2018
Interest incurred and capitalized	$	392	$	896
Real estate taxes incurred and capitalized		14		66
Total interest and real estate taxes incurred and capitalized	$	406	$	962

Interest expensed as a component of cost of sales	$	519	$	518
Real estate taxes expensed as a component of cost of sales		41		48
Interest and real estate taxes expensed as a component of cost of sales	$	560	$	566

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. 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.

Debt

3 Months Ended

Mar. 31, 2019

Debt Disclosure [Abstract]

Debt

12. DEBT

Notes payable consisted of the following:

	March 31,		December 31,
	2019		2018
Construction revolvers	$	1,883	$	2,220
Development and acquisition notes		7,293		10,290
Line of credit		-		13
Other		857		909
Total secured notes		10,033		13,432
Unsecured financing, net of unamortized deferred financing charges of $0 and $0, respectively		595		595
Notes payable- due to affiliates, unsecured, net of $0.8 million and $0.8 million discount and unamortized deferred financing charges, respectively		4,935		4,903
Total notes payable	$	15,563	$	18,930

As of March 31, 2019, net maturities and/or curtailment obligations of all borrowings are as follows:

2019	$	4,935
2020		4,802
2021		4,375
2022		1,419
2023 and thereafter		32
Total	$	15,563

As of March 31, 2019, the Company had no credit facilities or project related loans scheduled to mature during the remainder of 2019.

Construction and development debt – secured

The Company enters into secured acquisition and development loan agreements 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.

The Company had $1.9 million and $2.2 million of outstanding secured construction borrowings as of March 31, 2019 and December 31, 2018, 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 March 31, 2019 and December 31, 2018, the weighted average interest rate on the Company’s outstanding construction revolving facilities was 5.7% per annum. The construction credit facilities have maturity dates ranging from March 15, 2020 to July 31, 2020, including extensions subject to the Company meeting certain conditions.

As of March 31, 2019, and December 31, 2018, the Company had approximately $7.3 million and $10.3 million, respectively, of aggregate acquisition and development loans outstanding. These loans have maturity dates ranging from March 15, 2020 to July 25, 2021, 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 4.25% to 5.50% per annum. As of March 31, 2019 and December 31, 2018, the weighted average interest rate was 5.9% and 6.6% per annum, respectively.

Line of credit – secured

During 2018, the Company opened a secured line of credit with a maximum capacity of $0.2 million, which was paid in full during the three months ended March 31, 2019. Interest charged on this line of credit was based on the prime rate plus 2.50%. As of December 31, 2018, there was $13 thousand of principal and interest outstanding on this line of credit, and the interest rate was 6.75%.

Other – secured

As of March 31, 2019 and December 31, 2018, the Company had one secured loan related to Comstock Environmental. The loan was used to finance the acquisition of Comstock Environmental, and carries a fixed interest rate of 6.5%, with a maturity date of October 17, 2022. At March 31, 2019 and December 31, 2018, this financing had an outstanding balance of $824 thousand and $874 thousand, respectively. This financing is secured by the assets of Comstock Environmental and is guaranteed by our Chief Executive Officer.

Unsecured financing

As of March 31, 2019 and December 31, 2018, the Company had one unsecured seller-financed promissory note with an outstanding balance of $595 thousand. This financing carries an annual interest rate of LIBOR plus 3% and has a maturity date of July 17, 2022. At March 31, 2019 and December 31, 2018, the interest rate was 5.7% and 6.0%, respectively.

Notes payable to affiliate – unsecured

Comstock Growth Fund

On October 17, 2014, Comstock Growth Fund, L.C. (“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. On December 18, 2014, the loan agreement was amended and restated to provide for a maximum capacity of $25 million. On May 23, 2018, Comstock Holding Companies, Inc. (“Comstock” , “CHCI” or the “Company”) entered into a Membership Interest Exchange and Subscription Agreement (the “Membership Exchange Agreement”), together with a revised promissory note agreement, in which a note (“CGF Note”) with an outstanding principal and accrued interest balance of $7.7 million was exchanged for 1,482,300 shares of the Company’s Series C Non-Convertible Preferred Stock, par value $0.01 per share and a stated liquidation value of $5.00 per share (the “Series C Preferred Stock”), issued by the Company to Comstock Development Services, LLC (“CDS”), a Company wholly owned by our Chief Executive Officer. The Company exchanged the preferred equity for 91.5% of CDS membership interest in the Comstock Growth Fund promissory note. Concurrently, the face amount of the CGF Note was reduced to $5.7 million as of the Effective Date. The loan bears interest at a fixed rate of 10% per annum. Interest payments will be made monthly in arrears. The Company is the administrative manager of CGF but does not own any membership interests. The Company had approximately $4.9 million of outstanding borrowings and accrued interest under the CGF loan, net of discounts, as of March 31, 2019 and December 31, 2018. As of March 31, 2019, and December 31, 2018, the interest rate was 10.0% per annum. The maturity date for the CGF loan was April 16, 2019. Subsequent to March 31, 2019, the Company secured an extension on the CGF loan, providing for a new maturity date of April 16, 2020. See Note 22 – Subsequent Events for further discussion on the extension.

For the three months ended March 31, 2019 and 2018, the Company made interest payments of $0.2 million and $0.1 million, respectively.

During the three months ended March 31, 2019 and 2018, the Company did not make principal payments to CGF.

Commitments and Contingencies

3 Months Ended

Mar. 31, 2019

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

13. COMMITMENTS AND CONTINGENCIES

Litigation

Currently, we are not subject to any material legal proceedings. From time to time, 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 March 31, 2019, and 2018, the Company had $1.1 million in outstanding letters of credit. At March 31, 2019, and 2018, the Company had $7.7 million and $4.5 million in outstanding performance bonds, respectively. No amounts have been drawn against these 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 March 31, 2019, and December 31, 2018, we had approximately $1.0 million in these escrow accounts, which are included in ‘Restricted cash’ in the accompanying consolidated balance sheets.

Fair Value Disclosures

3 Months Ended

Mar. 31, 2019

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, and accounts payable 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.

	March 31,		December 31,
	2019		2018
Carrying amount	$	15,563	$	18,930
Fair value	$	15,376	$	18,608

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.

In connection with the CGF I & II conversions discussed in Note 12 – Debt and Note 18 – Related Party Transactions, we issued 2,220,690 shares of Series C Non-Convertible Preferred Stock with a liquidation preference 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 Company recorded these shares based on the fair value calculation on the effective date of the agreement. The Company used various assumptions and inputs such as current market condition and financial position in calculating the fair value of the Series C Preferred Stock by back solving from the Company’s equity value using the option pricing and the probability-weighted expected return models, adjusted for marketability of the Series C Preferred Stock.

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

3 Months Ended

Mar. 31, 2019

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Restricted Stock, Stock Options and Other Stock Plans

15. RESTRICTED STOCK, STOCK OPTIONS AND OTHER STOCK PLANS

During the three months ended March 31, 2019, the Company issued 94,431 stock options and 57,788 restricted stock awards to employees. No stock awards were issued during the three months ended March 31, 2018.

Stock-based compensation expense associated with restricted stock and stock options is recognized based on the grant date 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 March 31,
	2019		2018
Assets - Real Estate Inventories	$	3	$	14
Cost of sales - Real Estate Services		11		86
Expense - General and administrative		73		-
		87		100

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 March 31, 2019, the weighted-average remaining contractual term of unexercised stock options was 8 years. As of March 31, 2019, and December 31, 2018, there was $0.5 million and $0.3 million, respectively, of unrecognized compensation cost related to stock grants.

The Company intends to issue new shares of its common stock upon vesting of restricted stock grants or the exercise of stock options.

Earnings Per Share

3 Months Ended

Mar. 31, 2019

Earnings Per Share [Abstract]

Earnings Per Share

16. EARNINGS PER SHARE

The weighted average shares and share equivalents used to calculate basic and diluted loss per share for the three months ended March 31, 2019 and 2018 are presented in the accompanying consolidated statements of operations. Restricted stock awards, stock options and warrants for the three months ended March 31, 2019 and 2018 are included in the diluted loss per share calculation using the treasury stock method and average market prices during the periods, unless their inclusion would be anti-dilutive.

The following shares have been excluded from the dilutive share computation for the three months ended March 31, 2019 and 2018 as their inclusion would be anti-dilutive.

	Three Months Ended March 31,
	2019		2018
Restricted stock awards		—		46
Stock options		319		850
Warrants		620		994
		939		1,890

Consolidation of Variable Interest Entities

3 Months Ended

Mar. 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Consolidation of Variable Interest Entities

17. CONSOLIDATION OF VARIABLE INTEREST ENTITIES

GAAP requires a VIE to be consolidated by the company that is the primary beneficiary. The primary beneficiary of a VIE is the entity that has both of the following characteristics: (a) the power to direct the activities of a VIE that most significantly impact the VIE’s economic performance and (b) the obligation to absorb losses of the VIE that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE. Entities determined to be VIEs, for which we are not the primary beneficiary, are accounted for under the equity method. Comstock’s variable interests in VIEs may be in the form of (1) equity ownership, (2) contracts to purchase assets and/or (3) loans provided to and or guaranteed for a VIE. We examine specific criteria and use judgment when determining if Comstock is the primary beneficiary of a VIE. Factors considered in determining whether we are the primary beneficiary include risk and reward sharing, experience and financial condition of other partner(s), voting rights, involvement in day-to-day capital and operating decisions and contracts to purchase assets from VIEs.

Consolidated Real Estate Inventories

Included within the Company’s real estate inventories at March 31, 2019 and December 31, 2018 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 the Company’s majority voting rights and complete operational control of these entities,

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 thousand. 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 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.

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 150,000 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. In October 2017, the Operating Agreement for Comstock X was amended to increase the maximum capital raise to $19.5 million. Additionally, in October 2017, Comstock X received proceeds of $5.0 million under the amended Operating Agreement to be used for the planned construction of the Company’s Totten Mews, Townes at 1333, Richmond Station, and Marrwood East projects. As part of this additional contribution, 50,000 warrants for the purchase of the Company’s Class A common stock, having an aggregate fair value of $81 were issued. 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. No distributions were made during the three months ended March 31, 2019 and 2018.

At March 31, 2019 and December 31, 2018, the distributions and contributions for the VIEs discussed above are included within the ‘Non-controlling interest’ classification in the consolidated balance sheets.

At March 31, 2019 and December 31, 2018, total assets of these VIEs were approximately $16.6 million and $19.3 million, respectively, and total liabilities were approximately $11.6 million and $12.6 million, respectively. The classification of these assets is primarily within ‘Real estate inventories’ and the classification of liabilities is primarily within ‘Accounts payable and accrued liabilities’ and ‘Notes payable – secured by real estate inventories’ in the accompanying consolidated balance sheets.

Related Party Transactions

3 Months Ended

Mar. 31, 2019

Related Party Transactions

18. RELATED PARTY TRANSACTIONS

Lease for Corporate Headquarters

The Company has a lease for its corporate headquarters from an affiliate wholly-owned by our CEO. Future minimum lease payments under this lease, which expires on September 30, 2019, is $0.4 million.

For each of the three months ended March 31, 2019 and 2018, total rental payments made were $138 thousand and $53 thousand, respectively. Rent expense for the three months ended March 31, 2019 and 2018 was $138 thousand and $53 thousand, respectively.

Asset Management Agreement

On March 30, 2018, CDS Asset Management, L.C. (“CAM”), an entity wholly owned by the Company, entered into a master asset management agreement (the “AMA”) with Comstock Development Services LC (“CDS”), an entity wholly owned by Christopher Clemente, the Chief Executive Officer of the Company. The effective date of this Agreement is January 2, 2018. Pursuant to the AMA, CDS has engaged CAM to manage and administer the CDS’ commercial real estate portfolio and the day to-day operations of CDS and each property-owning subsidiary of CDS. Pursuant to the terms of the AMA, CAM will provide investment advisory, development and asset management services necessary to build out, stabilize and manage certain assets.

Pursuant to the AMA, CDS will pay CAM an annual cost-plus fee (the “Annual Fee”) in an aggregate amount equal to the sum of (i) the employment expenses of personnel dedicated to providing services to the Comstock Real Estate Portfolio pursuant to the AMA, (ii) the costs and expenses of the Company related to maintaining the listing of its shares on a securities exchange and complying with regulatory and reporting obligations as a public company, and (iii) a fixed annual payment of $1,000,000. During the three months ended March 31, 2019, the Company recorded revenue of $3.6 million which is included in ‘Revenue-asset management’ in the consolidated statement of operations).

On April 30, 2019 the Company entered into an amended and restated master asset management agreement. Refer to Note 22 – Subsequent Events for further information on the transaction.

Private Placements and Promissory Notes

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 earned dividends at a rate of 8.75% per annum accruing from the effective date of the Note Exchange and Subscription Agreement.

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”). Also 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. On December 29, 2017, the CGF II loan was extended one year to December 31, 2018. On May 23, 2018, Comstock Holding Companies, Inc. (“Comstock” , “CHCI” or the “Company”) entered into a Note Exchange and Subscription Agreement (the “Note Exchange Agreement”) in which a note (“CGF2 Note”) with an outstanding principal and accrued interest balance of $3.7 million was exchanged for 738,390 shares of the Company’s Series C Non-Convertible Preferred Stock, par value $0.01 per share and a stated liquidation value of $5.00 per share (the “Series C Preferred Stock”), issued by the Company to Comstock Growth Fund II, L.C. (“CGF2”), a Company wholly owned by our Chief Executive Officer. The CGF2 Note was cancelled in its entirety effective as of the Effective Date. As a result of the conversion of CGF & CGF2 notes, the Company recognized a gain of $3.7 million, which was recorded in ‘Additional paid-in capital’ in the consolidated balance sheet and an income tax benefit of $0.5 million, which was recorded in the consolidated statement of operations for the year ended 2018.

See Note 17 for a summary of the Comstock VIII Private Placement which involved certain of our officers and directors and Note 12 to the consolidated financial statements for further description of the CGF Private Placement.

Services Agreement

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 the Chief Executive Officer, to provide services related to real estate development and improvements, legal, accounting, marketing, information technology and additional support services. For the years ended December 31, 2018, the Company billed Comstock Asset Management, L.C. $0.12 million for services and out-of-pocket expenses incurred. Revenues from this arrangement are included within ‘Revenue – asset management’ within the accompanying consolidated statements of operations. As of December 31, 2018 the Company was not owed under this contract.

Unconsolidated Joint Venture

3 Months Ended

Mar. 31, 2019

Equity Method Investments And Joint Ventures [Abstract]

Unconsolidated Joint Venture

19. UNCONSOLIDATED JOINT VENTURE

The Company accounts for its 50% interest in its title insurance joint venture using the equity method of accounting and 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 ‘Revenue – real estate services’ in the accompanying consolidated statements of operations for the periods presented.

Our share of the earnings for the three months ended March 31, 2019 and 2018 are $57 thousand and $14 thousand, respectively. During the three months ended March 31, 2019 and 2018, the Company collected total distributions of $58 thousand and $10 thousand, respectively, as a return on investment..

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

	Three Months Ended March 31,
	2019		2018
Statement of Operations:
Total net revenue	$	147	$	58
Total expenses		33		30
Net income	$	114	$	28
Comstock Holding Companies, Inc. share of net income	$	57	$	14

Income Taxes

3 Months Ended

Mar. 31, 2019

Income Tax Disclosure [Abstract]

Income Taxes

20. INCOME TAXES

For the three months ended March 31, 2019, the Company recognized income tax expense of $3 thousand and the effective tax rate is (0.85)%. The effective tax rate is primarily attributable to the Company’s federal and state Net Operating Losses (“NOL”s).

The Company currently has approximately $147 million in federal and state NOLs. 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.

The Company has not recorded any accruals related to uncertain tax positions as of March 31, 2019 and 2018. We file U.S. and state income tax returns in jurisdictions with varying statutes of limitations. The 2015 through 2018 tax years remain subject to examination by federal and most state tax authorities.

Segment Disclosures

3 Months Ended

Mar. 31, 2019

Segment Reporting [Abstract]

Segment Disclosures

21. SEGMENT DISCLOSURES

During the three months ended March 31, 2019 and 2018 we operated our business through our three segments: Homebuilding, Asset Management, and Real Estate Services. We are focused on the Washington, D.C. MSA.

In our Asset Management segment, we focus on providing management services to a wide range of real estate assets and businesses that include a variety of commercial real estate uses, including apartments, hotels, office buildings, commercial garages, leased lands, retail stores, mixed-use developments, and urban transit-oriented developments. We have significant experience with construction, development, property and asset management services. The properties and businesses we currently manage are located primarily along the Washington, D.C. Metro Silver Line in Fairfax and Loudoun Counties, but also include projects in Montgomery County, Maryland and the Town of Herndon, Virginia.

In our Real Estate Services segment, our experienced real estate services-based management team provides a wide range of real estate services in the areas of strategic corporate planning, capital markets, brokerage services, and environmental and design based services. Our environmental services group provides consulting, environmental studies, remediation services and provide site specific solutions for any project that may have an environmental impact, from environmental due diligence to site-specific assessments and remediation. This business line not only allows us to generate positive fee income from our highly qualified personnel but also serves as a potential catalyst for joint venture and acquisition opportunities.

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. On April 30, 2019 the Company completed the previously announced exit from homebuilding and land development. See Note 22 – Subsequent Events for details regarding the transaction.

The Asset Management and Homebuilding segments operate solely within the Company’s Washington, D.C. MSA reportable geographic area. The Real Estate Services segment operates in the Washington, D.C. MSA, New Jersey, and Pennsylvania geographic area. The following table includes the Company’s three reportable segments of Homebuilding, Asset Management, and Real Estate Services for the three months ended March 31, 2019 and 2018.

				Asset		Real Estate
	Homebuilding			Management		Services			Total
Three Months Ended March 31, 2019
Gross revenue	$	6,978		$	3,652	$	728		$	11,358
Gross profit		256			335		234			825
Net income		126			230		13			369
Depreciation and amortization		—			7		38			45
Interest expense		12			—		22			34
Total assets		26,042			1,808		3,071			30,921
Three Months Ended March 31, 2018
Gross revenue	$	5,561		$	2,791	$	447		$	8,799
Gross profit		66			250		270			586
Net (loss) income		(681	)		250		(197	)		(628	)
Depreciation and amortization		—			—		37			37
Interest expense		61			—		24			85
Total assets		46,409			3,976		2,913			53,298

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

Subsequent Events

3 Months Ended

Mar. 31, 2019

Subsequent Events [Abstract]

Subsequent Events

22. SUBSEQUENT EVENTS

Master Transfer Agreement

On April 30, 2019, the Company entered into the MTA with CDS, an entity wholly owned by Christopher Clemente, the Chief Executive Officer of CHCI, and FR54, an entity also controlled by Mr. Clemente, that sets forth certain transactions to complete the Company’s previously announced exit from the homebuilding and land development business in favor of a migration to an asset management model.

Amended and Restated Asset Management Agreement

Pursuant to the terms of the 2019 AMA, CAM will provide investment advisory, development and asset management services necessary to build out, stabilize and manage the CRE Portfolio. The CRE Portfolio consists primarily of two of the larger transit-oriented, mixed-use developments located at metro stops on Washington D.C. Metro’s Silver Line (Reston Station and Loudoun Station), which are owned by entities of varying ownership interests but all of which are ultimately controlled by Mr. Clemente. Pursuant to the modified fee structure set forth in the 2019 AMA, CDS will pay CAM an annual fee equal to the greater of either (i) an aggregate amount equal to the sum of (a) an asset management fee equal to 2.5% of the CRE Portfolio revenues; (b) a construction management fee equal to 4% of all costs associated with CRE Portfolio projects in development; (c) a property management fee equal to 1% of the CRE Portfolio revenues, (d) an acquisition fee equal to up to 0.5% of the purchase price of an acquired asset; and (f) a disposition fee equal to 0.5% of the sales price of an asset on disposition (collectively the “Market Rate Fee”); or (ii) an aggregate amount equal to the sum of (x) the employment expenses of personnel dedicated to providing services to the CRE Portfolio pursuant to the 2019 AMA, (y) the costs and expenses of CHCI related to maintaining the listing of its shares on a securities exchange and complying with regulatory and reporting obligations of a public company, and (z) a fixed annual payment of $1,000,000 (collectively the “Cost Plus Fee”).

In addition to the annual payment of either the Market Rate Fee or the Cost Plus Fee; CAM is also entitled on an annual basis to the following supplemental AMA fees; (i) an incentive fee equal to 10% of the free cash flow of each of the real estate assets comprising the CRE Portfolio after calculating a compounding preferred return of 8% on CDS invested capital (the “Incentive Fee”); (ii) an investment origination fee equal to 1% of raised capital, (iii) a leasing fee equal to $1.00/sf for new leases and $.50/sf for renewals; and (iv) mutually agreeable loan origination fees related to the CRE Portfolio.

The 2019 AMA will terminate on December 31, 2027 (“Initial Term”), an extension from the original termination date of December 31, 2022, and will automatically renew for successive additional one-year terms (each an “Extension Term”) unless CDS delivers written notice of non-renewal of the 2019 AMA at least 180 days prior to the termination date of the Initial Term or any Extension Term. Twenty-four months after the effective date of the 2019 AMA, CDS is entitled to terminate the 2019 AMA without cause upon 180 days advance written notice to CAM. In the event of such a termination and in addition to the payment of any accrued annual fees due and payable as of the termination date under the 2019 AMA, CDS is required to pay a termination fee equal to (i) the Market Rate Fee or the Cost Plus Fee paid to CAM for the calendar year immediately preceding the termination , and (ii) a one-time payment of the Incentive Fee as if the CRE Portfolio were liquidated for fair market value as of the termination date; or the continued payment of the Incentive Fee as if a termination had not occurred

Business Management Agreement

On April 30, 2019, CAM entered into a Business Management Agreement (the “Management Agreement”) with Investors X whereby CAM will provide Investors X with asset and professional services related to the wind down of Investors X’s homebuilding operations and the continuation of services related to Investors X’s existing land development activities. The aggregate fee payable to CAM from Investors X under the Management Agreement is $937,500, payable in fifteen quarterly installments of $62,500 each.

Organization and Basis of Presentation (Policies)	3 Months Ended
Organization and Basis of Presentation (Policies)	Mar. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Recent Developments	Recent Developments On February 12, 2019, the Company held a special meeting of stockholders (the “2019 Special Meeting”), at which its stockholders approved and adopted the Comstock Holding Companies, Inc. 2019 Omnibus Incentive Plan (the “2019 Plan”). The Company’s board of directors previously approved the 2019 Plan on December 12, 2018, subject to stockholder approval. At the 2019 Special Meeting, the Company’s stockholders approved an amendment to the Company’s Amended and Restated Certificate of Incorporation to increase the number of authorized shares of Class A common stock from 11,038,071 to 59,779,750 and a corresponding increase to the number of authorized shares of all classes of capital stock from 31,428,571 to 80,000,000 (the “Amendment”). The Amendment became effective upon filing with the Secretary of State of the State of Delaware on February 15, 2019 (the “Certificate of Amendment”). Also on February 15, 2019 the Company filed a Certificate of Amendment of the Certificate of Designation of Series C Non-Convertible Preferred Stock of Comstock Holding Companies, Inc. (the “Series C Certificate of Amendment”) with the Secretary of the State of Delaware. The Series C Certificate of Amendment amended the Certificate of Designation to increase the number of shares of Series C Preferred Stock from 3,000,000 to 4,500,000. Refer to the Company’s 10K Annual Report filing on March 29, 2019, which is incorporated herein. On April 30, 2019, The Company entered into a Master Transfer Agreement (the “MTA”) with Comstock Development Services, LC (“CDS”), an entity wholly owned by Christopher Clemente, the Chief Executive Officer of CHCI, and FR54, LC (“FR54”), an entity also controlled by Mr. Clemente, that sets forth certain transactions to complete CHCI’s previously announced exit from the homebuilding and land development business in favor of a migration to an asset management model. Refer to Note 22 – Subsequent Events for further discussion regarding the transaction. On April 30, 2019, CDS Asset Management, L.C. (“CAM”), an entity wholly owned by CHCI, entered into an amended and restated master asset management agreement (the “2019 AMA”) with CDS, which amends and restates in its entirety the asset management agreement between the parties dated March 30, 2018 with an effective date as of January 1, 2018. Pursuant to the 2019 AMA, CDS will engage CAM to manage and administer CDS’ commercial real estate portfolio (“CRE Portfolio”) and the day to-day operations of CDS and each property-owning subsidiary of CDS (collectively, the “CDS Entities”). Pursuant to the terms of the 2019 AMA, CAM will provide investment advisory, development and asset management services necessary to build out, stabilize and manage the CRE Portfolio. The CRE Portfolio consists primarily of two of the larger transit-oriented, mixed-use developments located at metro stops on Washington D.C. Metro’s Silver Line (Reston Station and Loudoun Station), which are owned by entities of varying ownership interests but all of which are ultimately controlled by Mr. Clemente. Refer to Note 22 – Subsequent Events for further discussion regarding the 2019 AMA. On April 30, 2019, CAM entered into a Business Management Agreement (the “Management Agreement”) with Comstock Investors X, L.C. (“Investors X”) whereby CAM will provide Investors X with asset and professional services related to the wind down of Investors X’s homebuilding operations and the continuation of services related to Investors X’s existing land development activities. The aggregate fee payable to CAM from Investors X under the Management Agreement is $937,500, payable in fifteen quarterly installments of $62,500 each. Refer to Note 22 – Subsequent Events for further discussion regarding the Management Agreement.
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 judgments on an ongoing basis. Actual results may differ from those estimates under different assumptions or conditions. Material estimates are utilized in the valuation of real estate inventories, valuation of deferred tax assets, analysis of goodwill impairment, valuation of equity-based compensation, valuation of preferred stock issuances, capitalization of costs, consolidation of variable interest entities, fair value of debt instruments and warranty reserves.
Recently Adopted and Issued Accounting Standards	Recently Adopted Accounting Standards In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Updated (“ASU”) 2016-02, “Leases” (“ASU 2016-02”). 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 (“ROU”) asset representing its right to use the underlying asset for the lease term. The FASB subsequently issued ASU 2018-10 and ASU 2018-11 in July 2018, which provide clarifications and improvements to ASU 2016-02. ASU 2018-11 also provides the optional transition method which will allow companies to apply the new lease standard at the adoption date instead of at the earliest comparative period presented. ASU 2016-02 is effective for public companies for annual reporting periods beginning after December 15, 2018 and interim periods within those fiscal years. The Company adopted this standard using the modified retrospective method effective January 1, 2019. As permitted by the guidance, the Company elected to retain the original lease classification and historical accounting for initial direct costs for leases existing prior to the adoption date and did not reassess contracts entered into prior to the adoption date for the existence of a lease. The Company also did not recognize ROU assets and lease liabilities for short-term leases, which are leases in existence as of the adoption date with an original term of twelve months or less. As a result of the adoption of the standard, the Company recognized ROU assets and liabilities of $170 thousand as of the adoption date on its condensed consolidated balance sheet. The assets and liabilities recognized upon application of the transition provisions were primarily associated with our existing office leases. Recently Issued Accounting Standards In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820) – Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement” (“ASU 2018-13”), which removes, adds and modifies certain disclosure requirements for fair value measurements in Topic 820. ASU 2018-13 removes the following disclosure requirements: (i) the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy and (ii) the entity’s valuation processes for Level 3 fair value measurements. ASU 2018-13 adds the following disclosure requirements: (i) provide information about the measurement uncertainty of Level 3 fair value measurements as of the reporting date rather than a point in the future, (ii) disclose changes in unrealized gains and losses related to Level 3 measurements for the period included in other comprehensive income, and (iii) disclose for Level 3 measurements the range and weighted average of the significant unobservable inputs and the way it is calculated. ASU 2018-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted. We do not expect the adoption of this pronouncement to have a material impact on our consolidated financial statements. We assessed other accounting pronouncements issued or effective during the three months ended March 31, 2019 and deemed they were not applicable to us and are not anticipated to have a material effect on our consolidated financial statements. Other standards previously issued and adopted by the Company have been disclosed in previous filings.

Trade Receivables & Trade Receivables - Related Parties (Tables)

3 Months Ended

Mar. 31, 2019

Accounts Receivable Net Current [Abstract]

Summary of Trade Receivables

	March 31,		December 31,
	2019		2018
Trade	$	793	$	804
Due from settlement attorneys		606		441
Other		35		84
	$	1,434	$	1,329

Real Estate Inventories (Tables)

3 Months Ended

Mar. 31, 2019

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:

	March 31,		December 31,
	2019		2018
Land and land development costs	$	7,919	$	9,741
Cost of construction (including capitalized interest and real estate taxes)		9,679		10,512
	$	17,598	$	20,253

Goodwill & Intangibles (Tables)

3 Months Ended

Mar. 31, 2019

Goodwill And Intangible Assets Disclosure [Abstract]

Summary of Goodwill & Intangible Assets

Intangible assets include customer relationships which have an amortization period of four years.

	March 31,			December 31,
	2019			2018
Intangibles		268			268
Less: accumulated amortization		(115	)		(98	)
	$	153		$	170

Summary of Future Estimated Amortization Expense

As of March 31, 2019, the future estimated amortization expense related to these intangible assets was:

	Amortization
	Expense
2019	$	50
2020		67
2021		36
Total	$	153

Leases (Tables)

3 Months Ended

Mar. 31, 2019

Leases [Abstract]

Schedule of Maturities of Lease Liabilities

Maturities of lease liabilities as of March 31, 2019 are as follows:

	Operating Leases
2019 (9 months ended December 31)	$	49
2020		59
2021		54
2022		9
Total lease payments		171
Less: imputed interest		15
Present Value of lease liabilities	$	156

Other Assets, Net (Tables)

3 Months Ended

Mar. 31, 2019

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Summary of Other Assets, Net

Other assets, net consist of the following:

	March 31,		December 31,
	2019		2018
Bonds and escrow deposits	$	1,108	$	1,100
Prepaid insurance		82		60
Other		300		304
		1,490		1,464

Accounts Payable and Accrued Liabilities (Tables)

3 Months Ended

Mar. 31, 2019

Payables And Accruals [Abstract]

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following:

	March 31,		December 31,
	2019		2018
Trade and accrued payables	$	3,729	$	4,727
Accrued wages and commissions		477		1,396
Customer deposits		2,357		1,189
Warranty		186		195
Other		54		107
	$	6,803	$	7,614

Contract Liabilities (Tables)

3 Months Ended

Mar. 31, 2019

Contract Liability [Abstract]

Summary of Contract Liabilities

Contract liabilities consisted of the following:

	March 31,		December 31,
	2019		2018
Contract Liabilities: Customer Deposits and Deferred Revenue
Homebuilding - Customer deposits	$	2,357	$	1,189
Asset Management - Deferred revenue		1,250		1,875
Total Contract Liabilities	$	3,607	$	3,064

Revenue (Tables)

3 Months Ended

Mar. 31, 2019

Revenue From Contract With Customer [Abstract]

Summary of Sales from Contracts with Customers Disaggregated by Categories

	Three Months Ended March 31,
	2019		2018
Revenue by customer
Individual customers	$	6,769	$	5,561
Related party		3,595		2,791
Commercial		994		447
Total Revenue by customer	$	11,358	$	8,799

Revenue by contract type
Fixed-price	$	7,202	$	5,561
Cost-plus		3,485		2,791
Time and Material		671		447
Total Revenue by contract type	$	11,358	$	8,799

Warranty Reserve (Tables)

3 Months Ended

Mar. 31, 2019

Guarantees And Product Warranties [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 March 31,
	2019			2018
Balance at beginning of period	$	195		$	258
Additions		18			16
Releases and/or charges incurred		(27	)		(47	)
Balance at end of period	$	186		$	227

Capitalized Interest and Real Estate Taxes (Tables)

3 Months Ended

Mar. 31, 2019

Capitalized Interest And Real Estate Taxes [Abstract]

Summary of Interest Incurred, 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 March 31,
	2019		2018
Interest incurred and capitalized	$	392	$	896
Real estate taxes incurred and capitalized		14		66
Total interest and real estate taxes incurred and capitalized	$	406	$	962

Interest expensed as a component of cost of sales	$	519	$	518
Real estate taxes expensed as a component of cost of sales		41		48
Interest and real estate taxes expensed as a component of cost of sales	$	560	$	566

Debt (Tables)

3 Months Ended

Mar. 31, 2019

Debt Disclosure [Abstract]

Summary of Notes Payable

Notes payable consisted of the following:

	March 31,		December 31,
	2019		2018
Construction revolvers	$	1,883	$	2,220
Development and acquisition notes		7,293		10,290
Line of credit		-		13
Other		857		909
Total secured notes		10,033		13,432
Unsecured financing, net of unamortized deferred financing charges of $0 and $0, respectively		595		595
Notes payable- due to affiliates, unsecured, net of $0.8 million and $0.8 million discount and unamortized deferred financing charges, respectively		4,935		4,903
Total notes payable	$	15,563	$	18,930

Net Maturities and/or Curtailment Obligations of All Borrowings

As of March 31, 2019, net maturities and/or curtailment obligations of all borrowings are as follows:

2019	$	4,935
2020		4,802
2021		4,375
2022		1,419
2023 and thereafter		32
Total	$	15,563

- 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

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-Topic 210
-SubTopic 10
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-Paragraph 1
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-Topic 835
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-Section 45
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-Topic 505
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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-Subparagraph (SX 210.4-08.(e),(f))
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-Paragraph 2
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 942
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-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 835
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-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Fair Value Disclosures (Tables)

3 Months Ended

Mar. 31, 2019

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.

	March 31,		December 31,
	2019		2018
Carrying amount	$	15,563	$	18,930
Fair value	$	15,376	$	18,608

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

3 Months Ended

Mar. 31, 2019

Disclosure Of Compensation Related Costs Sharebased 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 March 31,
	2019		2018
Assets - Real Estate Inventories	$	3	$	14
Cost of sales - Real Estate Services		11		86
Expense - General and administrative		73		-
		87		100

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2019

Earnings Per Share [Abstract]

Summary of Shares Excluded from Dilutive Share Computation

The following shares have been excluded from the dilutive share computation for the three months ended March 31, 2019 and 2018 as their inclusion would be anti-dilutive.

	Three Months Ended March 31,
	2019		2018
Restricted stock awards		—		46
Stock options		319		850
Warrants		620		994
		939		1,890

Unconsolidated Joint Venture (Tables)

3 Months Ended

Mar. 31, 2019

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 March 31,
	2019		2018
Statement of Operations:
Total net revenue	$	147	$	58
Total expenses		33		30
Net income	$	114	$	28
Comstock Holding Companies, Inc. share of net income	$	57	$	14

Segment Disclosures (Tables)

3 Months Ended

Mar. 31, 2019

Segment Reporting [Abstract]

Segment Reporting Information

The following table includes the Company’s three reportable segments of Homebuilding, Asset Management, and Real Estate Services for the three months ended March 31, 2019 and 2018.

				Asset		Real Estate
	Homebuilding			Management		Services			Total
Three Months Ended March 31, 2019
Gross revenue	$	6,978		$	3,652	$	728		$	11,358
Gross profit		256			335		234			825
Net income		126			230		13			369
Depreciation and amortization		—			7		38			45
Interest expense		12			—		22			34
Total assets		26,042			1,808		3,071			30,921
Three Months Ended March 31, 2018
Gross revenue	$	5,561		$	2,791	$	447		$	8,799
Gross profit		66			250		270			586
Net (loss) income		(681	)		250		(197	)		(628	)
Depreciation and amortization		—			—		37			37
Interest expense		61			—		24			85
Total assets		46,409			3,976		2,913			53,298

Organization and Basis of Presentation - Additional Information (Detail)	Apr. 30, 2019 USD ($) Installment	Mar. 31, 2019 USD ($) shares	Feb. 15, 2019 shares	Jan. 01, 2019 USD ($)	Dec. 31, 2018 shares
Organization And Basis Of Presentation [Line Items]
Capital stock, shares authorized \| shares			80,000,000		31,428,571
Lease ROU assets		$ 156,000
Lease liabilities		$ 156,000
ASU 2016-02 [Member]
Organization And Basis Of Presentation [Line Items]
Lease ROU assets				$ 170,000
Lease liabilities				$ 170,000
Subsequent Event [Member] \| Business Management Agreement [Member] \| Comstock Investors X, L.C. [Member]
Organization And Basis Of Presentation [Line Items]
Aggregate fee payable	$ 937,500
Number of installments of fee payment \| Installment	15
Aggregate fee payable, frequency of periodic payment	quarterly
Fee payable in installments	$ 62,500
Class A [Member]
Organization And Basis Of Presentation [Line Items]
Common stock, shares authorized \| shares		59,779,750	59,779,750		11,038,071
Series C Preferred Stock [Member]
Organization And Basis Of Presentation [Line Items]
Preferred Stock, shares authorized \| shares		20,000,000	4,500,000		3,000,000

Trade Receivables & Trade Receivables - Related Parties - Additional Information (Detail) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Accounts Receivable Net Current [Abstract]
Allowance for doubtful accounts	$ 0
Receivables from related parties	$ 1,290,000	$ 2,950,000

Trade Receivables & Trade Receivables - Related Parties - Summary of Trade Receivables (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Accounts Receivable Net Current [Abstract]
Trade	$ 793	$ 804
Due from settlement attorneys	606	441
Other	35	84
Trade receivables	$ 1,434	$ 1,329

Real Estate Inventories - Summary of Real Estate Held for Development and Sale (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Real Estate Properties [Line Items]
Real estate inventories	$ 17,598	$ 20,253
Land and Land Development Costs [Member]
Real Estate Properties [Line Items]
Real estate inventories	7,919	9,741
Cost of Construction (Including Capitalized Interest and Real Estate Taxes) [Member]
Real Estate Properties [Line Items]
Real estate inventories	$ 9,679	$ 10,512

Real Estate Inventories - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Real Estate Properties [Line Items]
Impairment charges	$ 0	$ 558,000
Washington D.C. [Member]
Real Estate Properties [Line Items]
Impairment charges	$ 0	$ 600,000

Goodwill & Intangibles - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended
	Jul. 17, 2017	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Schedule Of Goodwill And Intangible Assets [Line Items]
Goodwill		$ 1,702		$ 1,702
General and Administrative Expense [Member]
Schedule Of Goodwill And Intangible Assets [Line Items]
Intangible asset amortization		$ 17	$ 17
Customer Relationships [Member]
Schedule Of Goodwill And Intangible Assets [Line Items]
Amortization period of intangible assets		4 years
Comstock Environmental [Member]
Schedule Of Goodwill And Intangible Assets [Line Items]
Purchase price of business assets	$ 2,300

Goodwill & Intangibles - Summary of Goodwill and Intangible Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Intangibles	$ 268	$ 268
Less: accumulated amortization	(115)	(98)
Intangible assets, net	$ 153	$ 170

Goodwill & Intangibles - Summary of Future Estimated Amortization Expense (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2019	$ 50
2020	67
2021	36
Total	$ 153	$ 170

Leases - Additional Information (Detail)	Mar. 31, 2019 USD ($)
Lessee Lease Description [Line Items]
Operating lease payments related to option to extend lease term	$ 108,000
Operating lease not yet commenced liability	$ 0
Maximum [Member]
Lessee Lease Description [Line Items]
Operating lease term of contract	12 months
Operating lease remaining lease term	3 years
Minimum [Member]
Lessee Lease Description [Line Items]
Operating lease remaining lease term	1 year

Leases - Schedule of Maturities of lease liabilities (Detail) $ in Thousands	Mar. 31, 2019 USD ($)
Leases [Abstract]
2019 (9 months ended December 31)	$ 49
2020	59
2021	54
2022	9
Total lease payments	171
Less: imputed interest	15
Present Value of lease liabilities	$ 156

Other Assets, Net - Summary of Other Assets, Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Bonds and escrow deposits	$ 1,108	$ 1,100
Prepaid insurance	82	60
Other	300	304
Other assets, net	$ 1,490	$ 1,464

Accounts Payable and Accrued Liabilities - Accounts Payable and Accrued Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Payables And Accruals [Abstract]
Trade and accrued payables	$ 3,729	$ 4,727
Accrued wages and commissions	477	1,396
Customer deposits	2,357	1,189
Warranty	186	195	$ 227	$ 258
Other	54	107
Accounts Payable and other accrued liabilities	$ 6,803	$ 7,614

Contract Liabilities - Summary of Contract Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Contract Liabilities: Customer Deposits and Deferred Revenue
Customer deposits	$ 2,357	$ 1,189
Deferred revenue	1,250	1,875
Total Contract Liabilities	3,607	3,064
Homebuilding [Member]
Contract Liabilities: Customer Deposits and Deferred Revenue
Customer deposits	2,357	1,189
Asset Management [Member]
Contract Liabilities: Customer Deposits and Deferred Revenue
Deferred revenue	$ 1,250	$ 1,875

Contract Liabilities - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2018	Mar. 31, 2019
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Contract liabilities, customer deposits received	$ 1,189	$ 2,357
Revenue recognized from customer deposit	414
Homebuilding [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Contract liabilities, customer deposits received	$ 1,189	$ 2,357

Revenue - Summary of Sales from Contracts with Customers Disaggregated by Categories (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Disaggregation of Revenue [Line Items]
Total Revenue	$ 11,358	$ 8,799
Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	7,202	5,561
Cost-plus [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	3,485	2,791
Time and Material [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	671	447
Individual Customers [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	6,769	5,561
Related Party [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	3,595	2,791
Commercial [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	$ 994	$ 447

Warranty Reserve - Additional Information (Detail)	3 Months Ended
Warranty Reserve - Additional Information (Detail)	Mar. 31, 2019
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

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
	Mar. 31, 2019	Mar. 31, 2018
Guarantees [Abstract]
Balance at beginning of period	$ 195	$ 258
Additions	18	16
Releases and/or charges incurred	(27)	(47)
Balance at end of period	$ 186	$ 227

Capitalized Interest and Real Estate Taxes - Summary of Interest Incurred, Capitalized and Interest Expensed for Units Settled (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Real Estate Investment Property At Cost [Abstract]
Interest incurred and capitalized	$ 392	$ 896
Real estate taxes incurred and capitalized	14	66
Total interest and real estate taxes incurred and capitalized	406	962
Interest expensed as a component of cost of sales	519	518
Real estate taxes expensed as a component of cost of sales	41	48
Interest and real estate taxes expensed as a component of cost of sales	$ 560	$ 566

Debt - Summary of Notes Payable (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Other	$ 857	$ 909
Unsecured financing, net of unamortized deferred financing charges of $0 and $0, respectively	595	595
Notes payable- due to affiliates, unsecured, net of $0.8 million and $0.8 million discount and unamortized deferred financing charges, respectively	4,935	4,903
Total	15,563	18,930
Construction Loans [Member] \| Construction Revolvers [Member]
Debt Instrument [Line Items]
Debt instrument, gross	1,883	2,220
Development and Acquisition Notes [Member]
Debt Instrument [Line Items]
Debt instrument, gross	7,293	10,290
Line of Credit [Member]
Debt Instrument [Line Items]
Debt instrument, gross	0	13
Secured Debt [Member]
Debt Instrument [Line Items]
Debt instrument, gross	$ 10,033	$ 13,432

Debt - Summary of Notes Payable (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Unsecured Note [Member]
Debt Instrument [Line Items]
Discount and deferred financing charges, net of amortization	$ 0	$ 0
Notes Payable to Affiliates [Member]
Debt Instrument [Line Items]
Discount and deferred financing charges, net of amortization	$ 800	$ 800

Debt - Net Maturities and/or Curtailment Obligations of All Borrowings (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
2019	$ 4,935
2020	4,802
2021	4,375
2022	1,419
2023 and thereafter	32
Total	$ 15,563	$ 18,930

Debt - Additional Information (Detail)				3 Months Ended		12 Months Ended
Debt - Additional Information (Detail)	Apr. 01, 2019	May 23, 2018 USD ($) $ / shares shares	Oct. 17, 2014 USD ($)	Mar. 31, 2019 USD ($) SecurityLoan Promissory_Notes $ / shares	Mar. 31, 2018 USD ($)	Dec. 31, 2018 USD ($) SecurityLoan Promissory_Notes $ / shares	Dec. 29, 2015 USD ($)	Dec. 18, 2014 USD ($)
Line of Credit Facility [Line Items]
Credit facilities or project related loans scheduled to mature during the remainder of 2019				$ 4,935,000
Outstanding secured debt				10,033,000		$ 13,432,000
Secured - other				857,000		909,000
Credit facility outstanding							$ 5,000,000
Outstanding borrowings and accrued interest, net of discounts				$ 4,935,000		$ 4,903,000
Series C Preferred Stock [Member]
Line of Credit Facility [Line Items]
Preferred stock par value per share \| $ / shares				$ 0.01		$ 0.01
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				10.00%		10.00%
Interest payments				$ 200,000	$ 100,000
Unsecured Seller-financed Promissory Note [Member]
Line of Credit Facility [Line Items]
Interest rate for period				5.70%		6.00%
Debt instrument maturity date				Jul. 17, 2022
Debt instrument, gross				$ 595,000		$ 595,000
Number of unsecured seller-financed promissory note outstanding \| Promissory_Notes				1		1
LIBOR Rate [Member] \| Unsecured Seller-financed Promissory Note [Member]
Line of Credit Facility [Line Items]
Debt instrument spread variable rate				3.00%
Construction Loans [Member] \| Construction Revolvers [Member]
Line of Credit Facility [Line Items]
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.
Weighted average interest rate				5.70%
Outstanding secured debt				$ 1,900,000		$ 2,200,000
Maturity range, start date				2020-03
Maturity range, end date				2020-07
Debt instrument, gross				$ 1,883,000		$ 2,220,000
Development and Acquisition Notes [Member]
Line of Credit Facility [Line Items]
Weighted average interest rate				5.90%		6.60%
Outstanding secured debt				$ 7,300,000		$ 10,300,000
Maturity range, start date				2020-03
Maturity range, end date				2021-07
Debt instrument, gross				$ 7,293,000		10,290,000
Development and Acquisition Notes [Member] \| Minimum [Member] \| LIBOR and Prime Rate Pricing Options [Member]
Line of Credit Facility [Line Items]
Interest rate floor				4.25%
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%
Secured Line of Credit [Member]
Line of Credit Facility [Line Items]
Outstanding secured debt						$ 13,000
Maximum borrowing capacity				$ 200,000
Interest rate for period						6.75%
Secured Line of Credit [Member] \| Prime Rate [Member]
Line of Credit Facility [Line Items]
Debt instrument spread variable rate				2.50%
Secured Other [Member]
Line of Credit Facility [Line Items]
Debt instrument maturity date				Oct. 17, 2022
Number of secured loan \| SecurityLoan				1		1
Secured - other				$ 824,000		$ 874,000
Fixed interest rate				6.50%		6.50%
Unsecured Notes Payable To Affiliate [Member] \| Comstock Growth Fund [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings and accrued interest, net of discounts				$ 4,900,000
Notes Payable, Other Payables [Member] \| Comstock Growth Fund [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 20,000,000					$ 25,000,000
Debt instrument maturity date				Apr. 16, 2019
Debt instrument, term			3 years
Debt instrument, initial principal amount			$ 10,000,000
Principal payments to CGF				$ 0	$ 0
Notes Payable, Other Payables [Member] \| Comstock Growth Fund [Member] \| Subsequent Event [Member]
Line of Credit Facility [Line Items]
Debt instrument maturity date	Apr. 16, 2020
Credit Facilities or Project Related Loans [Member]
Line of Credit Facility [Line Items]
Credit facilities or project related loans scheduled to mature during the remainder of 2019				$ 0
Membership Exchange Agreement [Member] \| Notes Payable, Other Payables [Member] \| Comstock Growth Fund [Member]
Line of Credit Facility [Line Items]
Credit facility outstanding		$ 7,700,000
Percentage of membership interest		91.50%
Debt instrument reduction		$ 5,700,000
Debt instrument fixed interest rate		10.00%
Membership Exchange Agreement [Member] \| Notes Payable, Other Payables [Member] \| Comstock Growth Fund [Member] \| Series C- Non Convertible Preferred Stock [Member]
Line of Credit Facility [Line Items]
Convertible preferred shares issued upon conversion \| shares		1,482,300
Preferred stock par value per share \| $ / shares		$ 0.01
Membership Exchange Agreement [Member] \| Notes Payable, Other Payables [Member] \| Comstock Growth Fund [Member] \| Series C Preferred Stock [Member]
Line of Credit Facility [Line Items]
Preferred stock liquidation value per share \| $ / shares		$ 5.00

Commitments and Contingencies - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 29, 2015
Other Commitments [Line Items]
Outstanding letter of credit, amount	$ 1,100,000	$ 1,100,000
Outstanding performance and payment of bonds				$ 5,000,000
Amounts drawn against outstanding letters of credit or performance bond	0	0
Restricted Escrow Deposits	1,000,000		$ 1,000,000
Performance Bonds [Member]
Other Commitments [Line Items]
Outstanding performance and payment of bonds	$ 7,700,000	$ 4,500,000

Fair Value Disclosures - Summary of Carrying Amount and Fair Value of Fixed and Floating Rate Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Fair Value, Option, Quantitative Disclosures [Line Items]
Carrying amount	$ 15,563	$ 18,930
Unobservable Inputs (Level 3 Inputs) [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Carrying amount	15,563	18,930
Fair value	$ 15,376	$ 18,608

Fair Value Disclosures - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Fair Value, Option, Quantitative Disclosures [Line Items]
Impairment charges	$ 0	$ 558,000
Washington D.C. [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Impairment charges	$ 0	$ 600,000
Comstock Growth Fund One And Two [Member] \| Series C- Non Convertible Preferred Stock [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Convertible preferred shares issued upon conversion	2,220,690
Preferred stock liquidation value per share	$ 5.00

Restricted Stock, Stock Options and Other Stock Plans - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued by the company		0
Weighted-average remaining contractual term of unexercised stock options	8 years
Unrecognized compensation cost related to stock issuances	$ 0.5		$ 0.3
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued by the company	94,431
Restricted Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued by the company	57,788

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
	Mar. 31, 2019	Mar. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share based compensation expense and capitalized amounts	$ 87	$ 100
Real Estate Inventories [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share based compensation cost capitalized	3	14
Cost of Sales - Real Estate Services [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share based compensation cost capitalized, expensed	11	86
General and Administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share based compensation cost capitalized, expensed	$ 73	$ 0

Earnings Per Share - Summary of Shares Excluded from Dilutive Share Computation (Detail) - shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation	939	1,890
Restricted Stock Awards [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation		46
Stock Options [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation	319	850
Warrants [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation	620	994

Consolidation of Variable Interest Entities - Additional Information (Detail) - USD ($)	1 Months Ended				3 Months Ended
	Oct. 31, 2017	Jan. 31, 2017	Aug. 31, 2016	Dec. 31, 2013	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Oct. 31, 2016
Variable Interest Entity [Line Items]
Total assets of VIEs					$ 16,600,000		$ 19,300,000
Total liabilities of VIEs					11,600,000		$ 12,600,000
Comstock Investors VIII, L.C [Member]
Variable Interest Entity [Line Items]
Cumulative, compounded, preferred return rate				20.00%
Percentage of cumulative cash on cash return				20.00%
Comstock Investors VIII, L.C [Member] \| Class B [Member]
Variable Interest Entity [Line Items]
Distribution to non-controlling interests		$ 1,900,000
Comstock Investors VIII, L.C [Member] \| Class A [Member]
Variable Interest Entity [Line Items]
Number of warrants issued				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 X, L.C. [Member]
Variable Interest Entity [Line Items]
Cumulative, compounded, preferred return rate			6.00%
Aggregate capital raise	$ 19,500,000
Additional capital raised	$ 5,000,000
Warrants issued	50,000
Aggregate fair value	$ 81,000
Preferred distribution					$ 0	$ 0
Comstock Investors X, L.C. [Member] \| Class A [Member]
Variable Interest Entity [Line Items]
Number of warrants issued			150,000
Aggregate fair value of warrants for investors			$ 258,000
Comstock Investors X, L.C. [Member] \| Private Placement [Member]
Variable Interest Entity [Line Items]
Aggregate capital raise			14,500,000					$ 14,500,000
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
Comstock Development Services LC [Member] \| Private Placement [Member]
Variable Interest Entity [Line Items]
Aggregate capital raise								$ 9,500,000

Related Party Transactions - Additional Information (Detail) - USD ($)		3 Months Ended		12 Months Ended
	Dec. 29, 2015	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	May 23, 2018
Related Party Transaction [Line Items]
Future minimum lease payments		$ 400,000
Total rental payments made under lease agreement		138,000	$ 53,000
Rent expense		138,000	53,000
Revenue-asset management		11,358,000	8,799,000
Credit facility outstanding	$ 5,000,000
Income tax expense (benefit)		3,000	6,000
Comstock Growth Fund II, L.C. [Member] \| Notes Payable, Other Payables [Member]
Related Party Transaction [Line Items]
Gain loss on conversion of notes		3,700,000
Income tax expense (benefit)		(500,000)
Comstock Growth Fund II, L.C. [Member] \| Notes Payable, Other Payables [Member] \| Note Exchange Agreement [Member]
Related Party Transaction [Line Items]
Credit facility outstanding					$ 3,700,000
Asset Management [Member]
Related Party Transaction [Line Items]
Revenue-asset management		3,652,000	$ 2,791,000
Comstock Asset Management, L.C. [Member]
Related Party Transaction [Line Items]
Fixed annual payment		1,000,000
Comstock Asset Management, L.C. [Member] \| Services and out of Pocket Expenses Incurred [Member] \| Revenue - Real Estate Services [Member]
Related Party Transaction [Line Items]
Services and out-of-pocket expenses incurred				$ 120,000
Comstock Asset Management, L.C. [Member] \| Asset Management [Member]
Related Party Transaction [Line Items]
Revenue-asset management		$ 3,600,000
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 per share	$ 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]
Maximum borrowing amount	$ 10,000,000
Debt instrument, term	2 years
Debt instrument, floor 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.
Line of credit facility additional extension period	1 year
Comstock Growth Fund II, L.C. [Member] \| Comstock Growth Fund II, L.C. [Member]
Related Party Transaction [Line Items]
Debt instrument, initial principal amount	$ 5,000,000
Series C- Non Convertible Preferred Stock [Member] \| Comstock Growth Fund II, L.C. [Member] \| Notes Payable, Other Payables [Member] \| Note Exchange Agreement [Member]
Related Party Transaction [Line Items]
Preferred stock par value per share					$ 0.01
Convertible preferred shares issued upon conversion					738,390
Series C Preferred Stock [Member] \| Comstock Growth Fund II, L.C. [Member] \| Notes Payable, Other Payables [Member] \| Note Exchange Agreement [Member]
Related Party Transaction [Line Items]
Preferred stock liquidation value per share					$ 5.00

Unconsolidated Joint Venture - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	50.00%
Title Insurance Joint Venture [Member]
Schedule of Equity Method Investments [Line Items]
Earnings from the unconsolidated joint venture	$ 57	$ 14
Collected total distributions from joint venture	$ 58	$ 10

- Definition

This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.

+ References + Details

Unconsolidated Joint Venture - Summarized Financial Information for Unconsolidated Joint Venture (Detail) - Title Insurance Joint Venture [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Statement of Operations:
Total net revenue	$ 147	$ 58
Total expenses	33	30
Net income	114	28
Comstock Holding Companies, Inc. share of net income	$ 57	$ 14

- Definition

+ References + Details

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 3,000
Effective tax rate	(0.85%)
Federal and state Net Operating Losses	$ 147,000,000
Year of expiration of net operating loss carryforward expiration year	2027
Accruals related to uncertainties tax positions	$ 0	$ 0
Tax year remain subject to examination	2015 2016 2017 2018

Segment Disclosures - Additional Information (Detail) - Segment	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Segment Reporting [Abstract]
Number of operating segments	3	3

Segment Disclosures - Segment Reporting Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Gross revenue	$ 11,358	$ 8,799
Gross profit	825	586
Net (loss) income	369	(628)
Depreciation and amortization	45	37
Interest expense	34	85
Total assets	30,921	53,298	$ 35,100
Homebuilding [Member]
Segment Reporting Information [Line Items]
Gross revenue	6,978	5,561
Gross profit	256	66
Net (loss) income	126	(681)
Depreciation and amortization	0	0
Interest expense	12	61
Total assets	26,042	46,409
Asset Management [Member]
Segment Reporting Information [Line Items]
Gross revenue	3,652	2,791
Gross profit	335	250
Net (loss) income	230	250
Depreciation and amortization	7	0
Interest expense	0	0
Total assets	1,808	3,976
Real Estate Services [Member]
Segment Reporting Information [Line Items]
Gross revenue	728	447
Gross profit	234	270
Net (loss) income	13	(197)
Depreciation and amortization	38	37
Interest expense	22	24
Total assets	$ 3,071	$ 2,913

Subsequent Events - Additional Information (Detail)	Apr. 30, 2019 USD ($) Installment $ / ft²	Mar. 31, 2019 USD ($)
Comstock Asset Management, L.C. [Member]
Subsequent Event [Line Items]
Fixed annual payment		$ 1,000,000
Subsequent Event [Member] \| 2019 AMA [Member] \| CDS [Member]
Subsequent Event [Line Items]
Fixed annual payment	$ 1,000,000
Agreement extended termination date	Dec. 31, 2027
Agreement original termination date	Dec. 31, 2022
Agreement additional extension term	1 year
Agreement notice period required for non-renewal	180 days
Subsequent Event [Member] \| 2019 AMA [Member] \| Comstock Asset Management, L.C. [Member]
Subsequent Event [Line Items]
Cumulative, compounded, preferred return rate	8.00%
Leasing fee per square foot for new leases \| $ / ft²	1.00
Leasing fee per square foot for renewal leases \| $ / ft²	0.50
Subsequent Event [Member] \| Business Management Agreement [Member] \| Investors X [Member]
Subsequent Event [Line Items]
Aggregate fee payable	$ 937,500
Number of installments of fee payment \| Installment	15
Aggregate fee payable, frequency of periodic payment	quarterly
Fee payable in installments	$ 62,500
Subsequent Event [Member] \| Asset Management Fee [Member] \| 2019 AMA [Member] \| CDS [Member]
Subsequent Event [Line Items]
Percentage of CRE portfolio revenues	2.50%
Subsequent Event [Member] \| Construction Management Fee [Member] \| 2019 AMA [Member] \| CDS [Member]
Subsequent Event [Line Items]
Percentage of all costs associated with portfolio projects in development	4.00%
Subsequent Event [Member] \| Property Management Fee [Member] \| 2019 AMA [Member] \| CDS [Member]
Subsequent Event [Line Items]
Percentage of CRE portfolio revenues	1.00%
Subsequent Event [Member] \| Acquisition Fee [Member] \| 2019 AMA [Member] \| CDS [Member]
Subsequent Event [Line Items]
Maximum percentage of purchase price of an acquired asset	0.50%
Subsequent Event [Member] \| Disposition Fee [Member] \| 2019 AMA [Member] \| CDS [Member]
Subsequent Event [Line Items]
Percentage sales price of an asset on disposition	0.50%
Subsequent Event [Member] \| Incentive Fee [Member] \| 2019 AMA [Member] \| Comstock Asset Management, L.C. [Member]
Subsequent Event [Line Items]
Percentage of free cash flow from real estate assets	10.00%
Subsequent Event [Member] \| Investment Origination Fee [Member] \| 2019 AMA [Member] \| Comstock Asset Management, L.C. [Member]
Subsequent Event [Line Items]
Percentage of raised capital	1.00%