Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2018	May 16, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2018
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	Smaller Reporting Company
Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,674,461
Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		220,250

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
ASSETS
Cash and cash equivalents	$ 987	$ 1,806
Restricted cash	1,212	1,141
Trade receivables	634	491
Trade receivables - related party	3,976	145
Real estate inventories	43,010	44,711
Fixed assets, net	299	309
Goodwill and intangibles	1,922	1,939
Other assets, net	1,258	616
TOTAL ASSETS	53,298	51,158
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable and accrued liabilities	8,486	9,116
Deferred revenue	3,192	0
Notes payable - secured by real estate inventories, net of deferred financing charges	22,890	23,215
Notes payable - due to affiliates, unsecured, net of discount and deferred financing charges	15,346	14,893
Notes payable - unsecured, net of deferred financing charges	1,220	1,285
Income taxes payable	45	39
TOTAL LIABILITIES	51,179	48,548
Commitments and contingencies (Note 13)
STOCKHOLDERS' EQUITY (DEFICIT)
Additional paid-in capital	177,747	177,612
Accumulated deficit	(190,526)	(189,803)
TOTAL COMSTOCK HOLDING COMPANIES, INC. DEFICIT	(14,963)	(14,376)
Non-controlling interests	17,082	16,986
TOTAL EQUITY	2,119	2,610
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	53,298	51,158
Series C Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock	442	442
Class A [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock	34	33
Treasury stock, at cost (85,570 shares Class A common stock)	(2,662)	(2,662)
Class B [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock	$ 2	$ 2

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Series C Preferred Stock [Member]
Preferred Stock, par value	$ 0.01	$ 0.01
Preferred Stock, shares authorized	3,000,000	3,000,000
Preferred Stock, shares issued	579,158	579,158
Preferred Stock, liquidation value	$ 2,896	$ 2,896
Class A [Member]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	11,038,071	11,038,071
Common stock, shares issued	3,374,461	3,295,518
Common stock, shares outstanding	3,374,461	3,295,518
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 - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenues
Revenue-homebuilding	$ 5,561	$ 10,064
Revenue-asset management	2,791	0
Revenue-real estate services	447	204
Total revenue	8,799	10,268
Expenses
Cost of sales-homebuilding	5,495	9,101
Cost of sales-asset management	2,541	0
Cost of sales-real estate services	177	224
Impairment charges	558	0
Sales and marketing	219	381
General and administrative	360	1,246
Interest and real estate taxes	85	0
Operating loss	(636)	(684)
Other income, net	14	20
Loss before income tax expense	(622)	(664)
Income tax expense	(6)	0
Net loss	(628)	(664)
Net income (loss) attributable to non-controlling interests	95	(17)
Net loss attributable to Comstock Holding Companies, Inc.	(723)	(647)
Paid-in-kind dividends on Series B Preferred Stock	0	78
Extinguishment of Series B Preferred Stock	0	(1,011)
Net (loss) income attributable to common stockholders	$ (723)	$ 286
Basic net (loss) income per share	$ (0.21)	$ 0.09
Diluted net (loss) income per share	$ (0.21)	$ 0.08
Basic weighted average shares outstanding	3,448	3,343
Diluted weighted average shares outstanding	3,448	3,373

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Net loss	$ (628)	$ (664)
Adjustment to reconcile net loss to net cash (used in) provided by operating activities
Amortization of loan discount, loan commitment and deferred financing fees	150	210
Depreciation expense	57	37
Earnings from unconsolidated joint venture, net of distributions	4	18
Stock compensation	86	32
Impairment charges	558	0
Changes in operating assets and liabilities:
Trade receivables	(5,216)	469
Real estate inventories	1,157	524
Other assets	(655)	550
Accrued interest	592	253
Accounts payable and accrued liabilities	3,840	(754)
Income taxes payable	6	0
Net cash (used in) provided by operating activities	(49)	675
Cash flows from investing activities:
Purchase of fixed assets	(46)	(1)
Principal received on note receivable	9	9
Net cash (used in) provided by investing activities	(37)	8
Cash flows from financing activities:
Proceeds from notes payable	2,853	5,499
Payments on notes payable	(3,458)	(5,981)
Loan financing costs	(57)	(71)
Distributions to non-controlling interests	0	(1,908)
Net cash used in financing activities	(662)	(2,461)
Net decrease in cash, restricted cash, and cash equivalents	(748)	(1,778)
Cash, restricted cash, and cash equivalents, beginning of period	2,947	6,999
Cash, restricted cash, and cash equivalents, end of period	2,199	5,221
Supplemental cash flow information:
Interest paid, net of interest capitalized	605	243
Supplemental disclosure for non-cash activity:
Seller's note payable	0	115
Accrued liability settled through issuance of stock	0	32
Increase in Series B preferred stock value in connection with dividends paid in-kind	0	24
Extinguishment of Series B Preferred Stock	$ 0	$ 1,011

Organization and Basis of Presentation	3 Months Ended
Organization and Basis of Presentation	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	1. ORGANIZATION AND BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements of Comstock Holding Companies, Inc. and subsidiaries (“Comstock” or the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Such financial statements do not include all of the disclosures required by GAAP for complete financial statements. In our opinion, all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair presentation have been included in the accompanying consolidated financial statements. For further information and a discussion of our significant accounting policies, other than discussed below, refer to our audited consolidated financial statements in our Annual Report on Form 10-K for the fiscal year ended December 31, 2017. 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 mid-Atlantic region of the United States. In 2018, the Company has 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, along with the buildout of the existing homebuilding pipeline, the Company will operate through two primary real estate focused platforms – CDS Asset Management, LC (“CAM”) and Comstock Real Estate Services, LC (“CRES”). Concurrently, the Company will wind down its on-balance sheet production homebuilding. 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, 2018 and 2017, comprehensive loss equaled net loss; therefore, a separate statement of comprehensive loss is not included in the accompanying consolidated financial statements. Liquidity and Capital Resources The Company requires capital to operate, manage assets, provide real estate services, develop land, construct homes, and fund carrying costs and overhead. These expenditures include payroll, engineering, entitlement, utilities and interest as well as the construction costs of our projects. Its sources of capital include fees generated from various asset management agreements, private equity and debt placements (which has included significant participation from Company insiders), funds derived from various secured and unsecured borrowings to finance acquisition, development and construction on acquired land, cash flow from operations, which includes fees generated from service agreements and the sale and delivery of constructed homes, and the potential sale of public debt and equity securities. The Company is involved in ongoing discussions with lenders and equity sources in an effort to provide additional growth capital to fund various new business opportunities. The Company has outstanding borrowings with various financial institutions and other lenders that have been used to finance the acquisition of new service business opportunities, as well as acquisition, development and construction of real estate projects. It has generally financed its development and construction activities on a single or multiple project basis so it is not uncommon for each of our projects or collection of our projects to have a separate credit facility. Accordingly, the Company typically has had numerous credit facilities and lenders. As of March 31, 2018, $29.4 million of the Company’s outstanding credit facilities and project related loans mature at various periods through the end of 2018. Active discussions are taking place with our lenders to seek long term extensions and modifications to these loans. These debt instruments impose certain restrictions on our operations, including speculative unit construction limitations, curtailment obligations, and financial covenant compliance. If the Company fails to comply with any of these restrictions, an event of default could occur. Additionally, events of default could occur if we fail to make required debt service payments or if we fail to come to agreement on an extension on a certain facility prior to a given loan’s maturity date. Any event of default would likely render the obligations under these instruments due and payable as of that event. Any such event of default would allow certain of our lenders to exercise cross default provisions in our loan agreements with them, such that all debt with that institution could be called into default. Refer to Note 12 – Debt for further discussion regarding the Company’s credit facilities and Note 23 – Subsequent Events for other subsequent events impacting our credit facilities’ extensions. At March 31, 2018, $15.3 million of the Company’s notes payable to affiliates were set to mature prior to the end of 2018. These funds were primarily obtained from entities wholly owned by our Chief Executive Officer, who has unilateral ability to extend the maturity dates beyond 2018 as needed. The current performance of our projects has met all required servicing obligations required by the facilities. We are anticipating that with successful resolution of the debt extension discussions with our lenders, the recently completed capital raises from our private placements, current available cash on hand, and additional cash from settlement proceeds at existing and under development communities, the Company will have sufficient financial resources to sustain its operations through the next 12 months, though no assurances can be made that the Company will be successful in its efforts. See Note 18 – Related Party Transactions in the accompanying consolidated financial statements for details on private placement offerings. Recent Developments Our business strategy to transition to a full-service asset manager and real estate services company involves the initial integration of our existing homebuilding operating platform with the commercial development operating platform of the Chief Executive Officer’s private company and thereafter to grow our assets under management and expand our service based relationships. To anchor our new business focus, on March 30, 2018, the Company entered into an initial Master Asset Management Agreement (“AMA”) effective January 2, 2018, through its CAM subsidiary, with Comstock Development Services, LC (“CDS”), an entity wholly owned by the Chief Executive Officer of the Company. Under the AMA, CDS will pay CAM an annual cost-plus fee in an aggregate amount equal to the sum of (i) the employment expenses of personnel dedicated to providing services to CDS’ private 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 (the “Annual Fee”). In connection with the execution of the AMA, CDS paid CAM a deposit in the aggregate amount of $2,500,000 pursuant to the Agreement that will be credited against the Annual Fee to be paid to CAM in accordance with the Agreement. The initial term of the Agreement will terminate on December 31, 2022 (“Initial Term”). The Agreement will automatically renew for successive additional one-year terms (each an “Extension Term”) unless CDS delivers written notice of non-renewal of the Agreement at least 180 days prior to the termination date of the Initial Term or any Extension Term. Entering into the initial AMA is part of the Company’s strategic plan to transform its business model from for-sale homebuilding to asset management and commercial development. In addition to the AMA, CRES continues to organically grow and pursue acquisitions of businesses and assets that provide supply chain services to assets under management pursuant to AMA as well as to unrelated third parties in the areas of environmental consulting, mortgage brokerage, and capital market services. Use of Estimates Our consolidated financial statements have been prepared in accordance with GAAP. The preparation of these consolidated financial statements requires us to make estimates and judgments that affect the reported amounts for the reporting periods. We base these estimates and judgments on historical experience and on various other factors that we believe to be reasonable under the circumstances. We evaluate these estimates and judgements on an ongoing basis. Actual results may differ from those estimates under different assumptions or conditions. 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, capitalization of costs, consolidation of variable interest entities and warranty reserves. Reclassifications Certain amounts in the prior year consolidated financial statements have been reclassified to the current year presentation. The impact of the reclassifications made to prior year amounts is not material and did not affect net loss. Recently Adopted Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. ASU No. 2014-09 will require an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU 2015-14, which deferred the effective date of ASU 2014-09 for one year, which would make the guidance effective for the Company’s first fiscal year beginning after December 15, 2017. The Company adopted this standard using the modified retrospective method effective January 1, 2018. There were no material adjustments to the financial statements as a result of this adoption. Refer to Note 9 – Revenue for further information regarding revenue from contracts with customers. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”). ASU 2016-15 reduces the existing diversity in practice in financial reporting across all industries by clarifying certain existing principles in ASC 230, Statement of Cash Flows, including providing additional guidance on how and what an entity should consider in determining the classification of certain cash flows. Additionally, in November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230), Restricted Cash (“ASU 2016-18”). ASU 2016-18 clarifies certain existing principles in ASC 230, Statement of Cash Flows, including providing additional guidance related to transfers between cash and restricted cash and how entities present, in their statement of cash flows, the cash receipts and cash payments that directly affect the restricted cash accounts. Both ASU 2016-15 and ASU 2016-18 were adopted for the Company’s fiscal year beginning January 1, 2018. The adoption resulted in presentation reclassification of cash and restricted cash for the three months ended March 31, 2018 and 2017 of $1.2 million and $1.5 million, respectively, in its consolidated statement of cash flows. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805), Clarifying the Definition of a Business”, which provides a more robust framework to use in determining when a set of assets and activities (collectively referred to as a “set”) is a business. The standard requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. ASU 2017-01 is effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments in ASU 2017-01 will be applied prospectively beginning January 1, 2018. The adoption of ASU 2017-01 did not have a material effect on our consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (Topic 718)—Scope of Modification Accounting.” The amendments in this update provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. ASU 2017-09 is effective for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2017. The amendments in this update will be applied prospectively to an award modified on or after the adoption date, January 1, 2018. The adoption of ASU 2017-09 did not have a material effect on our consolidated financial statements. Recently Issued Accounting Standards In March 2018, the FASB issued ASU 2018-05, “Income Taxes (Topic 740), Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. The Tax Cuts and Jobs Act (the “Act”) changes existing United States tax law and includes numerous provisions that will affect businesses. The Act, for instance, introduces changes that impact U.S. corporate tax rates, business-related exclusions, and deductions and credits. ASC Topic 740 provides accounting and disclosure guidance regarding the recognition of taxes payable or refundable for the current year and the recognition of deferred tax liabilities and deferred tax assets for the future tax consequences of events that have been recognized in an entity’s financial statements or tax returns. In accordance with SEC Staff Accounting Bulletin (SAB) 118, entities that elect to record provisional amounts must base them on reasonable estimates and may adjust those amounts for a period of up to a year after the December 22, 2017 enactment date. We do not expect the amendments of ASU 2018-05 to have a material effect on our consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment,” which removes Step 2 from the goodwill impairment test and replaces the qualitative assessment. Impairment will be measured using the difference between the carrying amount and the fair value of the reporting unit. Under this revised guidance, failing Step 1 will always result in a goodwill impairment. The amendments in this update should be applied prospectively for annual and interim periods in fiscal years beginning after December 15, 2019. Early adoption is permitted for goodwill impairment tests with measurement dates after January 1, 2017. We do not expect the adoption of ASU 2017-04 to have a material effect on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases”. The core principle of the standard is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in its statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. ASU 2016-02 is effective for public companies for annual reporting periods beginning after December 15, 2018 and interim periods within those fiscal years. Early adoption is permitted. We are currently evaluating the impact this new standard will have on our consolidated financial statements. We assessed other accounting pronouncements issued or effective during the three months ended March 31, 2018 and deemed they were not applicable to us and are not anticipated to have a material effect on our consolidated financial statements.

Trade Receivables

3 Months Ended

Mar. 31, 2018

Text Block [Abstract]

Trade Receivables

2. TRADE RECEIVABLES

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.


	March 31,		December 31,
	2018		2017
Trade	$	332	$	432
Due from settlement attorneys		120		—
Other		182		59

		634		491
Less : allowance for doubtful accounts		—		—

	$	634	$	491

Real Estate Inventories

3 Months Ended

Mar. 31, 2018

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,
	2018		2017
Land and land development costs	$	22,407	$	24,304
Cost of construction (including capitalized interest and real estate taxes)		20,603		20,407

	$	43,010	$	44,711

During the three months ended March 31, 2018, as a result of our impairment analysis, the Company wrote off $0.6 million of feasibility, site securing, predevelopment, design, carry costs and related costs for one of its communities in the Washington, D.C. metropolitan area due to unsuccessful negotiations and market conditions. There were no impairment charges recorded during the three months ended March 31, 2017.

Note Receivable	3 Months Ended
Note Receivable	Mar. 31, 2018
Receivables [Abstract]
Note Receivable	4. NOTE RECEIVABLE The Company originated a note receivable to a third party in the amount of $180 in September 2014. This note has a maturity date of September 2, 2019 and is payable in monthly installments of principal and interest. This note bears a fixed interest rate of 6% per annum. As of March 31, 2018, and December 31, 2017, the outstanding balance of the note was $57 and $66, respectively, and is included within ‘Other assets’ in the accompanying consolidated balance sheets. The interest income of $1 for the three months ended March 31, 2018 and 2017, is included in ‘Other income, net’ in the consolidated statements of operations.

- Definition

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

+ References + Details

Goodwill & Intangibles

3 Months Ended

Mar. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill & Intangibles

5. GOODWILL & INTANGIBLES

On July 17, 2017, JK Environmental Services, LLC, (“JK”) an entity wholly owned by CDS Capital Management, L.C., a subsidiary of Comstock, purchased all of the business assets of Monridge Environmental, LLC for $2.3 million. JK has its principal office located in Conshohocken, Pennsylvania, and operates in Maryland, Pennsylvania, New Jersey, and Delaware. JK Operates as an environmental services company, providing consulting, remediation, and other environmental services.

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.

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


	March 31,			December 31,
	2018			2017
Goodwill	$	1,702		$	1,702
Intangibles		268			268

		1,970			1,970
Less : accumulated amortization		(48	)		(31	)

	$	1,922		$	1,939

As of March 31, 2018, the future estimated amortization expense related to these intangible assets was:


	Amortization
	Expense
2018	$	50
2019		67
2020		67
2021		36
2022 and thereafter		—

Total	$	220

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Other Assets

3 Months Ended

Mar. 31, 2018

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other Assets

6. OTHER ASSETS

Other assets consist of the following:


	March 31,			December 31,
	2018			2017
Bonds and escrow deposits	$	628		$	380
Prepaid insurance		496			486
Other		289			419

		1,413			1,285
Less : accumulated amortization		(155	)		(669	)

	$	1,258		$	616

Accounts Payable and Accrued Liabilities

3 Months Ended

Mar. 31, 2018

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,
	2018		2017
Trade and accrued payables	$	7,409	$	8,279
Warranty		227		258
Customer deposits		850		575
Other		—		4

	$	8,486	$	9,116

Contract Assets and Contract Liabilities

3 Months Ended

Mar. 31, 2018

Text Block [Abstract]

Contract Assets and Contract Liabilities

8. CONTRACT ASSETS AND CONTRACT LIABILITIES

Contract assets consist of unbilled receivables, net, which represent the balance of recoverable costs and accrued profit, comprised principally of revenue recognized on contracts for which billings have not been presented to the customer. 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 assets and liabilities consisted of the following:


	March 31, 2018		December 31, 2017
Contract Assets: Accounts Receivable
Asset Management	$	3,976	$	—
Real Estate Services		332		432

Total Contract Assets	$	4,308	$	432

Contract Liabilities: Customer Deposits and Deferred Revenue
Homebuilding - Customer deposits	$	850	$	575
Asset Management - Deferred revenue		3,192		—

Total Contract Liabilities	$	4,042	$	575

The increases of Accounts Receivable - Asset Management and Deferred Revenue – Asset Management 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 $0.9 million and $0.6 million as of March 31, 2018 and December 31, 2017, respectively. During the first quarter of 2018, the Company recognized in revenue approximately $0.1 million of the customer deposits held as of December 31, 2017.

Refer to Note 2 – Trade Receivables and Note 4 – Note Receivable for complete details regarding amounts due to the Company. Customer deposits are also included in Note 7 – Accounts Payable and Accrued Liabilities.

Revenue

3 Months Ended

Mar. 31, 2018

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, and 3) 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. See Note 22 - Segment Disclosures for further information on the Company’s operating segments and their nature of operations.

The following series of tables 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,
	2018		2017
Revenue by customer
Individual customers	$	5,561	$	10,064
Related party		2,791		204
Commercial		447		—

Total Revenue by customer	$	8,799	$	10,268

Revenue by contract type
Fixed-price	$	5,561	$	10,064
Cost-plus		2,791		204
Time and Material		447		—

Total Revenue by contract type	$	8,799	$	10,268

Revenue and related profits or losses from homebuilding contracts: the sale of residential properties and units, finished lots and land sales is recognized when closing has occurred, full payment has been received by the Company or its settlement attorney, title and possession of the property has transferred to the buyer and we have no significant continuing involvement in the property. These contracts meet the criteria for recognizing revenue at a point in time, when control of the home has been passed to the customer at settlement, cash has been received by the Company or its settlement attorney, and the title of ownership is transferred to the home buyer.

Under the recently executed AMA and 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 percentage of completion 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).

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.

Warranty Reserve

3 Months Ended

Mar. 31, 2018

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 Company is following the practical expedient for warranties under ASC 606. 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:


	March 31,			December 31,
	2018			2017
Balance at beginning of period	$	258		$	287
Additions		16			178
Releases and/or charges incurred		(47	)		(207	)

Balance at end of period	$	227		$	258

Capitalized Interest and Real Estate Taxes

3 Months Ended

Mar. 31, 2018

Text Block [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,
	2018		2017
Interest incurred and capitalized	$	896	$	1,026
Real estate taxes incurred and capitalized		66		40

Total interest and real estate taxes incurred and capitalized	$	962	$	1,066

Interest expensed as a component of cost of sales	$	518	$	451
Real estate taxes expensed as a component of cost of sales		48		60

Interest and real estate taxes expensed as a component of cost of sales	$	566	$	511

The amount of interest from entity level borrowings that are capitalized in accordance with Accounting Standards Codification (“ASC”) 835 is dependent upon the average accumulated expenditures that exceed project specific borrowings. For the three months ended March 31, 2018, the Company expensed $24 of interest from entity level borrowings. The Company did not expense any interest from entity level borrowings for the three months ended March 31, 2017.

Additionally, when a project becomes inactive or is not a qualifying entity, its interest, real estate taxes and indirect production overhead costs are no longer capitalized but rather expensed in the period they are incurred. For the three months ended March 31, 2018, the Company expensed $61 of interest and real estate taxes. The Company did not expense any interest and real estate taxes for inactive projects for the three months ended March 31, 2017.

Debt

3 Months Ended

Mar. 31, 2018

Debt Disclosure [Abstract]

Debt

12. DEBT

Notes payable consisted of the following:


	March 31,		December 31,
	2018		2017
Construction revolvers	$	5,682	$	7,237
Development and acquisition notes		10,719		9,533
Mezzanine notes		3,300		3,253
Line of credit		2,128		2,123
Secured - other		1,061		1,069

Total secured notes		22,890		23,215
Unsecured financing, net of unamortized deferred financing charges of $39 and $55		1,220		1,285
Notes payable due to affiliates, unsecured, net of $1.9 million and $2.0 million discount and unamortized deferred financing charges, respectively		15,346		14,893

Total notes payable	$	39,456	$	39,393

As of March 31, 2018, maturities and/or curtailment obligations of all borrowings are as follows:


2018	$	29,391
2019		8,266
2020		128
2021		—
2022 and thereafter		1,671

Total	$	39,456

As of March 31, 2018, the Company had $29.4 million of its credit facilities and project related loans scheduled to mature during the remainder of 2018. As of May 16, 2018, the Company has successfully extended or repaid all obligations with lenders through May 16, 2018, and it is actively engaging its lenders seeking long term extensions and modifications to the loans where necessary. See Note 23 – Subsequent Events for further discussion on repayments and extensions subsequent to March 31, 2018.

Construction, development and mezzanine debt – secured

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

As of March 31, 2018, and December 31, 2017, the Company had secured construction revolving credit facilities with a maximum loan commitment of $24.8 million and $24.7 million, respectively. The Company may borrow under these facilities to fund its home building activities. The amount the Company may borrow is subject to applicable borrowing base provisions and the number of units under construction, which may also limit the amount available or outstanding under the facilities. The facilities are secured by deeds of trust on the real property and improvements thereon, and the borrowings are repaid with the net proceeds from the closings of homes sold, subject to a minimum release price. As of March 31, 2018, and December 31, 2017, the Company had approximately $19.1 million and $17.5 million, respectively, of unused construction loan commitments. The Company had $5.7 million and $7.2 million of outstanding construction borrowings as of March 31, 2018 and December 31, 2017, 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, 2018 and December 31, 2017, the weighted average interest rate on the Company’s outstanding construction revolving facilities was 4.8% and 4.6% per annum, respectively. The construction credit facilities have maturity dates ranging from May 2018 to April 2019, including extensions subject to the Company meeting certain conditions.

As of March 31, 2018, and December 31, 2017, the Company had approximately $26.5 million of aggregate acquisition and development maximum loan commitments of which $10.7 million and $9.5 million, respectively, were outstanding. These loans have maturity dates ranging from May 2018 to June 2019, including extensions subject to certain conditions, and bear interest at a rate based on LIBOR and prime rate pricing options, with interest rate floors ranging from 4.5% to 12.0% per annum. As of March 31, 2018 and December 31, 2017, the weighted average interest rate was 6.3% and 7.1% per annum, respectively.

As of March 31, 2018, the Company had a mezzanine loan that is being used to finance the development of the Momentum | Shady Grove project. The maximum principal commitment amount of this loan was $1.1 million, of which $1.3 million of principal and accrued interest was outstanding at March 31, 2018 and December 31, 2017. This financing carries an annual interest rate of 12%, of which 6% is paid monthly with the remaining 6% being accrued and paid at maturity. This financing has a maturity date of June 30, 2018, and is guaranteed by the Company and our Chief Executive Officer.

As of March 31, 2018, the Company also had a mezzanine loan that is being used to finance the development of finished lots at its Richmond Station project located in Prince William County, Virginia. The maximum principal commitment amount of this loan is $2.0 million, of which $2.0 million of principal and accrued interest was outstanding at March 31, 2018 and December 31, 2017, respectively. This financing carries an annual interest rate of 12% annually. This financing has a maturity date of September 30, 2018, and is guaranteed by the Company and our Chief Executive Officer.

Line of credit – secured

At March 31, 2018 and December 31, 2017, the Company utilized a secured revolving line of credit with a maximum capacity of $3.0 million, of which $2.1 million was outstanding at March 31, 2018 and December 31, 2017. This line of credit is secured by the first priority security interest in the Company’s wholly owned subsidiaries’ in the Washington, D.C. metropolitan area and guaranteed by our Chief Executive Officer. The Company uses this line of credit to finance the predevelopment related expenses and deposits for current and future projects and bears a variable interest rate tied to a one-month LIBOR plus 3.25% per annum, with an interest rate floor of 5.0%. At March 31, 2018 and December 31, 2017, the interest rate was 5.13% and 5.00%, respectively. This line of credit also calls for the Company to adhere to financial covenants such as, minimum net worth and minimum liquidity, measured quarterly and minimum EBITDA, as defined in the agreement, measured on a twelve-month basis. The Company obtained a waiver from the financial institution for not meeting the minimum liquidity requirement as of March 31, 2018, but was in compliance with the minimum net worth requirement as dictated by the line of credit agreement as of March 31, 2018. This line of credit is guaranteed by our Chief Executive Officer. This line of credit matures on June 30, 2018.

Other – secured

As of March 31, 2018 and December 31, 2017, the Company had one secured loan related to JK Environmental, LLC (“JK”). The loan was used to finance the acquisition of JK, and carries a fixed interest rate of 6.0%, with a maturity date of October 17, 2022. At March 31, 2018 and December 31, 2017, this financing had an outstanding balance of $1.0 million and $1.1 million, respectively. This financing is secured by the assets of JK and is guaranteed by our Chief Executive Officer.

Unsecured financing

As of March 31, 2018, and December 31, 2017, the Company had $0.5 million and $0.6 million, respectively, in outstanding balances under a 10-year unsecured note with a bank. Interest is charged on this financing on an annual basis at the Overnight LIBOR rate plus 2.2%. At March 31, 2018 and December 31, 2017, the interest rate was 3.9% and 3.6% per annum, respectively. The maturity date of this financing is December 28, 2018. The Company is required to make monthly principal and interest payments through maturity.

As of March 31, 2018, and December 31, 2017, the Company had two unsecured seller-financed promissory notes with outstanding balances totaling $0.7 million. The first note, in the amount of $0.1 million, carries an annual interest rate of the prime rate plus 5%. At March 31, 2018 and December 31, 2017, the interest rate was 9.75% and 9.5%, respectively. This financing has a maturity date of February 27, 2020, and is guaranteed by our Chief Executive Officer. The second note has an outstanding balance of $0.6 million as of March 31, 2018 and December 21, 2017. This financing carries an annual interest rate of LIBOR plus 3% and has a maturity date of July 17, 2022. At March 31, 2018 and December 31, 207, the interest rate was 4.88% and 4.56%, respectively.

Notes payable to affiliate – unsecured

Comstock Growth Fund

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

On October 17, 2014, the Company entered into an unsecured promissory note with CGF whereby CGF made a loan to the Company in the initial principal amount of $10.0 million and a maximum amount available for borrowing of up to $20.0 million with a three-year term. On December 18, 2014, the loan agreement was amended and restated to provide for a maximum capacity of $25 million. The loan bears interest at a floating rate based on the 30-day LIBOR plus 9.75% per annum with a 10% floor per annum. Interest payments will be made monthly in arrears. There is a principal curtailment requirement of 10% annually based on the average outstanding balance for the prior year. The Company is the administrative manager of CGF but does not own any membership interests. The Company had approximately $11.7 million and $11.3 million of outstanding borrowings and accrued interest under the CGF loan, net of discounts, as of March 31, 2018 and December 31, 2017, respectively. As of March 31, 2018, and December 31, 2017, the interest rate was 12.4% and 11.9% per annum, respectively. For the three months ended March 31, 2018 and 2017, the Company made interest payments of $0.1 million and $0.4 million, respectively. During the three months ended March 31, 2018, and 2017, the Company did not make principal payments to CGF. The maturity date for the CGF loan is April 16, 2018. Subsequent to March 31, 2018, the Company secured an extension on the CGF loan, providing for a new maturity date of April 16, 2019. See Note 23 – Subsequent Events for further discussion on the extension.

Comstock Growth Fund II

On December 29, 2015, the Company entered into a revolving line of credit promissory note with Comstock Growth Fund II (“CGF II”) whereby CGF II made a loan to the Company in the initial principal amount of $5.0 million and a maximum amount available for borrowing of up to $10.0 million with a two-year term, which may be extended an additional year. The interest rate is 10% per annum, and interest payments will be accrued and paid in kind monthly for the first year, and then paid current monthly in arrears beginning December 31, 2016. The funds obtained from the loan are being used by the Company (i) to capitalize the Company’s current and future development pipeline, (ii) to repay all or a portion of the Company’s prior private placements, and (iii) for general corporate purposes. Effective December 31, 2017, the CGF II loan was extended one year to December 31, 2018. As of March 31, 2018, and December 31, 2017, $3.7 million and $3.6 million, respectively, was outstanding in principal and accrued interest under the CGF II loan.

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2018
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, however, we are named as a defendant in legal actions arising from our normal business activities. Although we cannot accurately predict the amount of our liability, if any, that could arise with respect to legal actions pending against us; we do not expect that any such liability will have a material adverse effect on our financial position, operating results and cash flows. We believe that we have obtained adequate insurance coverage, rights to indemnification, or where appropriate, have established appropriate reserves in connection with any such legal proceedings. *Letters of credit, performance bonds and compensating balances* The Company has commitments as a result of contracts with certain third parties, primarily local governmental authorities, to meet certain performance criteria outlined in such contracts. The Company is required to issue letters of credit and performance bonds to these third parties as a way of ensuring that the commitments entered into are met. These letters of credit and performance bonds issued in favor of the Company and/or its subsidiaries mature on a revolving basis, and if called into default, would be deemed material if assessed against the Company and/or its subsidiaries for the full amounts claimed. In some circumstances, we have negotiated with our lenders in connection with foreclosure agreements for the lender to assume certain liabilities with respect to the letters of credit and performance bonds. We cannot accurately predict the amount of any liability that could be imposed upon the Company with respect to maturing or defaulted letters of credit or performance bonds. At March 31, 2018, and 2017, the Company had $1.1 million in outstanding letters of credit. At March 31, 2018, and 2017, the Company had $4.5 million and $4.2 million in outstanding performance bonds, respectively. No amounts have been drawn against the outstanding letters of credit or performance bonds. We are required to maintain compensating balances in escrow accounts as collateral for certain letters of credit, which are funded upon settlement and release of units. The cash contained within these escrow accounts is subject to withdrawal and usage restrictions. As of March 31, 2018, and December 31, 2017, 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, 2018

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,
	2018		2017
Carrying amount	$	39,456	$	39,393
Fair value	$	38,731	$	38,899

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

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

- Definition

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

+ References + Details

Restricted Stock, Stock Options and Other Stock Plans	3 Months Ended
Restricted Stock, Stock Options and Other Stock Plans	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Restricted Stock, Stock Options and Other Stock Plans	15. RESTRICTED STOCK, STOCK OPTIONS AND OTHER STOCK PLANS The Company did not issue restricted stock awards during the three months ended March 31, 2018. During the three months ended March 31, 2017, the Company issued 157,000 stock options and 245,000 restricted stock awards to employees. 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. For the three months ended March 31, 2018, total stock based compensation expense was $100, of which $86 was charged to expenses within ‘Cost of sales-asset management’ and ‘Cost of sales-real estate services’ in the consolidated statement of operations, and $14 was capitalized to ‘Real estate inventories’. For the three months ended March 31, 2017, total stock based compensation expense was $37, of which $32 was charged to expenses within ‘General and administrative’ and ‘Cost of sales-real estate services’ in the consolidated statement of operations, and $5 was capitalized to ‘Real estate inventories’. 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, 2018, the weighted-average remaining contractual term of unexercised stock options was 8 years. As of March 31, 2018, and December 31, 2017, there was $0.5 million and $0.6 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.

Loss Per Share	3 Months Ended
Loss Per Share	Mar. 31, 2018
Earnings Per Share [Abstract]
Loss Per Share	16. LOSS PER SHARE The weighted average shares and share equivalents used to calculate basic and diluted earnings (loss) per share for the three months ended March 31, 2018, and 2017, are presented in the accompanying consolidated statements of operations. Restricted stock awards, stock options and warrants are included in the diluted earnings (loss) per share calculation using the treasury stock method and average market prices during the periods, unless the restricted stock award, stock options and warrants would be anti-dilutive. As a result of the net loss attributable to common stockholders for the three months ended March 31, 2018, approximately 46 restricted stock awards were excluded in the computation of dilutive earnings per share. As a result of the net income attributable to common stockholders for the three months ended March 31, 2017, approximately 5 restricted stock awards and 25 warrants were included in the computation of dilutive earnings per share.

Variable Interest Entities	3 Months Ended
Variable Interest Entities	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entities	17. VARIABLE INTEREST ENTITIES *Consolidated Real Estate Inventories* Included within the Company’s real estate inventories at March 31, 2018 and December 31, 2017 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. Because of the Company’s majority voting rights and complete operational control of these entities, the Company determined that it was the primary beneficiary of these VIEs. 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 14,573 warrants for the purchase of shares of the Company’s Class A common stock to the non-affiliated accredited investors, having an aggregate fair value of $131. Comstock VIII Class B Members included unrelated third-party accredited investors along with members of the Company’s board of directors and the Company’s former Chief Operating Officer and the former Chief Financial Officer. The Comstock VIII Class B Members are entitled to a cumulative, preferred return of 20% per annum, compounded annually on their capital account balances. The Company has the right to repurchase the interests of the Comstock VIII Class B Members at any time, provided that (i) all of the Comstock VIII Class B Members’ interests are acquired, (ii) the purchase is made in cash and (iii) the purchase price equals the Comstock VIII Class B Members’ capital accounts plus an amount necessary to cause the preferred return to equal a cumulative cash on cash return equal to 20% per annum. The proceeds from the Comstock VIII Private Placement have been used for the construction of the following projects: The Townes at HallCrest in Sterling, Virginia consisting of 42 townhome units, and Townes at Maxwell Square Condominium in Frederick, Maryland consisting of 45 townhome condominium units (collectively, the “Investor VIII Projects”). 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 June 2015, Comstock Investors IX, L.C. (“Comstock IX”) entered into subscription agreements with third-party accredited investors (“Comstock IX Class B Members”), pursuant to which Comstock IX Class B Members purchased membership interests in Comstock IX for an aggregate amount of $2.5 million (the “Comstock IX Private Placement”). The Comstock IX Class B Members are entitled to a cumulative, preferred return of 20% per annum, compounded annually on their capital account balances. The Company has the right to repurchase the interests of the Comstock IX Class B Members at any time, provided that (i) all of the Comstock IX Class B Members’ interests are acquired, (ii) the purchase is made in cash and (iii) the purchase price equals the Comstock IX Class B Members’ capital accounts plus any amount necessary to cause the preferred return to equal a cumulative cash on cash return equal to 20% per annum. The Company evaluated Comstock IX and determined that the equity investment at risk is not sufficient to permit the entity to finance its activities without additional financial support and the Company was the primary beneficiary as a result of its complete operational control of the activities that most significantly impact the economic performance and its obligation to absorb losses or receive benefits. Accordingly, the Company consolidates this entity. No distributions were made during the three months ended March 31, 2018 and 2017. 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, Towns at 1333, Richmond Station, and Marwood 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. 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, 2018 and 2017. At March 31, 2018 and December 31, 2017, 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, 2018 and December 31, 2017, total assets of these VIEs were approximately $28.0 million and $30.6 million, respectively, and total liabilities were approximately $14.9 million and $15.9 million, respectively. The classification of these assets is primarily within ‘Real estate inventories’ and the classification of liabilities are primarily within ‘Accounts payable and accrued liabilities’ and ‘Notes payable – secured by real estate inventories’ in the accompanying consolidated balance sheets.

Related Party Transactions	3 Months Ended
Related Party Transactions	Mar. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	18. RELATED PARTY TRANSACTIONS The Company leases its corporate headquarters from an affiliated entity that is wholly-owned by our Chief Executive Officer. Future minimum lease payments under this lease, which expires in 2018, is $0.1 million. For the three months ended March 31, 2018 and 2017, total payments made under this lease agreement were $53 and $52, respectively. On February 23, 2009, Comstock Homes of Washington, L.C., a wholly-owned subsidiary of the Company, entered into a Services Agreement with Comstock Asset Management, L.C., an entity wholly-owned by our Chief Executive Officer, to provide services related to real estate development and improvements, including legal, accounting, marketing, information technology and other additional support services. For the three months ended March 31, 2018 and 2017, the Company billed Comstock Asset Management, L.C. $0 and $203, respectively, for services and out-of-pocket expenses. Revenues from this arrangement are included within ‘Revenue – real estate services’ in the accompanying consolidated statements of operations. As of March 31, 2018, and December 31, 2017, the Company was owed $0 and $145, respectively, under this contract, which is included in ‘Trade receivables’ in the accompanying consolidated balance sheets. On October 17, 2014, Comstock Growth Fund (“CGF”), an administrative entity managed by the Company, entered into a subscription agreement with Comstock Development Services, LC (“CDS”), an entity wholly-owned by our Chief Executive Officer, pursuant to which CDS purchased membership interests in CGF for a principal amount of $10 million. Other purchasers who purchased interests in the private placement included members of the Company’s management and board of directors and other third-party, accredited investors for an additional principal amount of $6.2 million (the “CGF Private Placement”). Simultaneously, on October 17, 2014, the Company entered into an unsecured promissory note with CGF whereby CGF made a loan to the Company in the initial principal amount of $10 million and a maximum capacity of up to $20 million. On December 18, 2014, the loan agreement was amended and restated to provide for a maximum capacity of $25 million. All of the other terms of the unsecured promissory note remained the same. The Company borrowed an additional principal loan amount of $6.2 million under the amended and restated CGF promissory note bringing the total aggregate principal amount borrowed to $16.2 million. The CGF loan has a three year term carrying a floating interest rate of LIBOR plus 9.75% with a 10% floor. The loan requires an annual principal repayment in the amount of 10% of the average outstanding balance and a monthly interest payment that will be made in arrears. See Note 12 – Debt for further discussion of transactions entered into with CGF. On December 18, 2014, CGF entered into amended and restated subscription agreements with CDS, members of the Company’s management and board of directors and the other third party accredited investors who participated in the CGF Private Placement (the “Amended CGF Private Placement”). Under the Amended CGF Private Placement, in addition to the warrants described above, the Company entered into a commitment to grant 226,857 shares of our Class A common stock to the purchasers in the Amended CGF Private Placement. On May 12, 2015, the Company issued 226,857 un-registered shares of its Class A common stock to the purchasers in the Amended CGF Private Placement. The Amended CGF Private Placement was closed for additional investments on May 15, 2015. On December 29, 2015, the Company and Stonehenge Funding, L.C. (“Stonehenge”), an entity wholly owned by our Chief Executive Officer, entered into a Note Exchange and Subscription Agreement pursuant to which the note in the original principal amount of $4.5 million issued to the Company by Stonehenge was cancelled in its entirety and exchanged for 772,210 shares of the Company’s Series B Non-Convertible Preferred Stock, par value $0.01 per share and a stated value of $5.00 per share (the “Series B Preferred Stock”). The number of shares of Series B Preferred Stock received by Stonehenge in exchange for the note represented the principal amount outstanding plus accrued interest under the note as of December 29, 2015, which was $3.9 million. The holders of Series B Preferred Stock earn dividends at a rate of 8.75% per annum accruing from the effective date of the Note Exchange and Subscription Agreement. On 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 29, 2018. As of March 31, 2018, and December 31, 2017, $3.7 million and $3.6 million, respectively, was outstanding in principal and accrued interest under the CGF II loan. On March 22, 2017, the Company entered into a Share Exchange Agreement with the holders of the Company’s Series B Preferred Stock pursuant to which the Company exchanged 772,210 shares of the Company’s Series B Preferred Stock for 772,210 shares of the Company’s newly created Series C Non-Convertible Preferred Stock, par value $0.01 per share and a stated value of $5.00 per share. The Series C Preferred Stock has a discretionary dividend feature, as opposed to the mandatory dividend feature in the Series B Preferred Stock. The Series B Preferred Stock, together with all accrued dividends earned through the conversion date, was retired upon re-acquisition and the fair value of the Series C Preferred Stock is recorded in ‘Stockholders’ equity’ in the accompanying consolidated balance sheets. The difference in fair value from the extinguishment of the Series B Preferred Stock and issuance of the Series C Preferred Stock of $1,011 was recorded in the accompanying consolidated statement of operations. For the three months ended March 31, 2018, no shares of Series B Preferred Stock were issued. For the three months ended March, 31, 2017, 15,663 shares of the Series B Preferred Stock, with a liquidation value of $78, were paid-in-kind, and were retired in the conversion. 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 Agreement”) 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. Entering into the Agreement is part of the Company’s strategic plan to transform its business model from for-sale homebuilding to commercial development, asset management and real estate services. The Company intends to concurrently wind down its current for-sale homebuilding business. Pursuant to the Agreement, 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 Agreement, (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, 2018, the Company invoiced $6.0 million, of which $2.5 million represents a deposit on the Agreement, to an entity wholly owned by our Chief Executive Officer. Additionally, the Company received payments of $0.8 million, and recorded revenue of $2.8 million during the three months ended March 31, 2018, which is included in ‘Revenue-asset management’ in the consolidated statement of operations.

Warrants	3 Months Ended
Warrants	Mar. 31, 2018
Text Block [Abstract]
Warrants	19. WARRANTS As part of the Comstock VII Private Placement discussed in Note 17 – Variable Interest Entities, the Company issued warrants to purchase shares of the Company’s Class A common stock to the Comstock VII Class B Members who are not officers, directors or affiliates of the Company and who purchased membership interests in the offering that equaled or exceeded an initial investment amount of $250. The warrants represent the right to purchase an aggregate amount of up to 16,572 shares of the Company’s Class A common stock. The warrants have an initial exercise price which is equal to the average of the closing price of the Company’s Class A common stock of the 20 trading days preceding the issuance of the warrants. The warrants contain a cashless exercise provision. In the event the purchasers exercise the warrants on a cashless basis, the Company will not receive any proceeds. The warrants have expiration dates ranging from March 14, 2023 and April 5, 2023 and may be exercised at any time prior to those dates. In addition, as part of the Comstock VIII Private Placement discussed in Note 17, the Company issued warrants to purchase shares of the Company’s Class A common stock to the Comstock VIII Class B Members who are not officers, directors or affiliates of the Company and who purchased membership interests that equaled or exceeded an initial investment amount of $250. The warrants represent the right to purchase an aggregate amount of up to 14,573 shares of the Company’s Class A common stock. The warrants have an initial exercise price which is equal to the average of the closing price of the Company’s Class A common stock of the 20 trading days preceding the issuance of the warrants. The warrants contain a cashless exercise provision. In the event the purchasers exercise the warrants on a cashless basis, the Company will not receive any proceeds. The warrants have expiration dates ranging from December 12, 2023 and December 17, 2023 and may be exercised at any time prior to those dates. Also, as part of the Comstock X Private Placement discussed in Note 17, the Company issued warrants to purchase shares of the Company’s Class A common stock to the Comstock X Class B Member. The warrants represent the right to purchase an aggregate amount of up to 150,000 shares of the Company’s Class A common stock. The warrants have an initial exercise price which is equal to the average of the closing price of the Company’s Class A common stock of the 20 trading days preceding the issuance of the warrants. The warrants contain a cashless exercise provision. In the event the purchasers exercise the warrants on a cashless basis, the Company will not receive any proceeds. The warrants may be exercised at any time prior to August 15, 2026. As part of the additional $5.0 million contribution received from Comstock X in October 2017, an additional 50,000 warrants to purchase the Company’s Class A common stock were issued. These warrants have the same terms and provisions as the original 150,000 warrants issued in August 2016. These warrants may be exercised any time prior to October 13, 2027. As discussed in Note 18 – Related Party Transactions, as part of the CGF Private Placement, depending upon the investment amount, purchasers of interests in CGF other than CDS received warrants that represent the right to purchase a certain number of shares of the Company’s Class A common stock. For purchasers who are not affiliates or insiders, the warrants have initial exercise prices ranging from $4.91 to $7.63. The exercise prices of the warrants to affiliates and insiders range from $7.30 to $7.63. The warrants contain a cashless exercise provision. In the event a purchaser exercises the warrant on a cashless basis, the Company will not receive any proceeds. The warrants may be exercised at any time within ten years from the date of issuance. As of December 31, 2017, the warrants represent the right to purchase an aggregate amount of up to 76,244 shares of our Class A common stock. The warrants have expiration dates ranging from November 12, 2024 and May 12, 2025 and may be exercised at any time prior to those dates. In connection with entering into the SunBridge (“SunBridge”) loan agreement in 2011, the Company issued warrants to purchase shares of the Company’s Class A common stock to BridgeCom Development I, LLC, an affiliate of SunBridge. The warrants represent the right to purchase an aggregate amount of up to 142,857 shares of the Company’s Class A common stock. The warrants have an initial exercise price of $7.21. The warrants contain a cashless exercise provision. In the event the purchasers exercise the warrants on a cashless basis, the Company will not receive any proceeds. The warrants may be exercised at any time prior to July 12, 2021. On May 29, 2012, the Company repaid the SunBridge loans in full and the SunBridge warrants remain unexercised as of March 31, 2018.

Unconsolidated Joint Venture

3 Months Ended

Mar. 31, 2018

Equity Method Investments and Joint Ventures [Abstract]

Unconsolidated Joint Venture

20. UNCONSOLIDATED JOINT VENTURE

The Company accounts for its interest in its title insurance joint venture using the equity method of accounting and periodically adjusts the carrying value for its proportionate share of earnings, losses and distributions. The carrying value of the investment is included within ‘Other assets’ in the accompanying consolidated balance sheets and our proportionate share of the earnings from the investment are included in ‘Other income, net’ in the accompanying consolidated statements of operations for the periods presented.

Our share of the earnings for the three months ended March 31, 2018 and 2017 are $14 and $18, respectively. During the three months ended March 31, 2018 and 2017 the Company collected total distributions of $10 and $36, respectively, as a return on investment.

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


	Three Months Ended March 31,
	2018		2017
Statement of Operations:
Total net revenue	$	58	$	66
Total expenses		30		30

Net income	$	28	$	36

Comstock Holding Companies, Inc. share of net income	$	14	$	18

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	21. INCOME TAXES For the three months ended March 31, 2018, the Company recognized income tax expense of $6, and the effective tax rate is (0.94)%. The Company did not recognize any income tax expense for the three months ended March 31, 2017. The Company currently has approximately $143 million in federal and state Net Operating Losses (“NOL”s). If unused, these NOLs will begin expiring in 2027. Under Code Section 382 (“Section 382”) rules, if a change of ownership is triggered, the Company’s NOL assets and possibly certain other deferred tax assets may be impaired. We estimate that as of March 31, 2018, the three-year cumulative shift in ownership of the Company’s stock has not triggered an impairment of our NOL asset. However, if an ownership change were to occur, the Section 382 limitation would not be expected to materially impact the Company’s financial position or results of operations as of March 31, 2018, because the Company has recorded a full valuation allowance on substantially all of its net deferred tax assets. The Company has not recorded any accruals related to uncertain tax positions as of March 31, 2018 and 2017. We file U.S. and state income tax returns in jurisdictions with varying statutes of limitations. The 2014 through 2016 tax years remain subject to examination by federal and most state tax authorities.

Segment Disclosures

3 Months Ended

Mar. 31, 2018

Segment Reporting [Abstract]

Segment Disclosures

22. SEGMENT DISCLOSURES

During 2017 we operated our business through three segments: Homebuilding, Multi-family, and Real Estate Services. We focused on the Washington, D.C. market. In 2018, we revised our business strategy and have transitioned our business operations to three main operating segments focused in the mid-Atlantic region of the United States: Asset Management through CAM, Real Estate Services through CRES, and Homebuilding.

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 will continue to develop, construct, and build out the Company’s existing homebuilding projects and winding down of this on balance sheet business segment being largely accomplished by the last quarter of 2018 or the first quarter of 2019. We anticipate residual land development activities and finished lot sales to regional or national homebuilders continuing beyond 2019 and the Company may engage in homebuilding activities from time to time if self-performance of our residual lot pipeline is deemed the best financial alternative. Any future homebuilding activities is expected to be provided off balance sheet on an asset management basis.

The Asset Management and Homebuilding segments operate solely within the Company’s Washington, D.C. area reportable geographic area. The Real Estate Services segment operates in the Washington, D.C, New Jersey, and Pennsylvania geographic area. The following table includes the Company’s three reportable segments of Asset Management, Real Estate Services, and Homebuilding for the three months ended March 31, 2018 and 2017.


				Asset		Real Estate
	Homebuilding			Management		Services			Total
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
Three Months Ended March 31, 2017
Gross revenue	$	10,064		$	—	$	204		$	10,268
Gross profit (loss)		963			—		(20	)		943
Net loss		(644	)		—		(20	)		(664	)
Depreciation and amortization		65			—		9			74
Interest expense		—			—		—			—
Total assets		56,317			—		79			56,396

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

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	23. SUBSEQUENT EVENTS On April 16, 2018, the Company extended its notes payable with Comstock Growth Fund I. The maturity date of the note was extended to April 16, 2019; and the Company has a unilateral option to extend for an additional 12 months upon payment of an extension fee of 0.5% of the outstanding balance. The interest rate of the extended note was revised to 3.89% of the outstanding balance, payable monthly in arrears, and the issuance of 300 thousand shares of Class A Common Stock to Comstock Growth Fund I on the date of extension. As of March 31, 2018, the Company had $11.7 million of principal and interest, net of discounts, outstanding under the credit facility.

Organization and Basis of Presentation (Policies)	3 Months Ended
Organization and Basis of Presentation (Policies)	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Liquidity and Capital Resources	Liquidity and Capital Resources The Company requires capital to operate, manage assets, provide real estate services, develop land, construct homes, and fund carrying costs and overhead. These expenditures include payroll, engineering, entitlement, utilities and interest as well as the construction costs of our projects. Its sources of capital include fees generated from various asset management agreements, private equity and debt placements (which has included significant participation from Company insiders), funds derived from various secured and unsecured borrowings to finance acquisition, development and construction on acquired land, cash flow from operations, which includes fees generated from service agreements and the sale and delivery of constructed homes, and the potential sale of public debt and equity securities. The Company is involved in ongoing discussions with lenders and equity sources in an effort to provide additional growth capital to fund various new business opportunities. The Company has outstanding borrowings with various financial institutions and other lenders that have been used to finance the acquisition of new service business opportunities, as well as acquisition, development and construction of real estate projects. It has generally financed its development and construction activities on a single or multiple project basis so it is not uncommon for each of our projects or collection of our projects to have a separate credit facility. Accordingly, the Company typically has had numerous credit facilities and lenders. As of March 31, 2018, $29.4 million of the Company’s outstanding credit facilities and project related loans mature at various periods through the end of 2018. Active discussions are taking place with our lenders to seek long term extensions and modifications to these loans. These debt instruments impose certain restrictions on our operations, including speculative unit construction limitations, curtailment obligations, and financial covenant compliance. If the Company fails to comply with any of these restrictions, an event of default could occur. Additionally, events of default could occur if we fail to make required debt service payments or if we fail to come to agreement on an extension on a certain facility prior to a given loan’s maturity date. Any event of default would likely render the obligations under these instruments due and payable as of that event. Any such event of default would allow certain of our lenders to exercise cross default provisions in our loan agreements with them, such that all debt with that institution could be called into default. Refer to Note 12 – Debt for further discussion regarding the Company’s credit facilities and Note 23 – Subsequent Events for other subsequent events impacting our credit facilities’ extensions. At March 31, 2018, $15.3 million of the Company’s notes payable to affiliates were set to mature prior to the end of 2018. These funds were primarily obtained from entities wholly owned by our Chief Executive Officer, who has unilateral ability to extend the maturity dates beyond 2018 as needed. The current performance of our projects has met all required servicing obligations required by the facilities. We are anticipating that with successful resolution of the debt extension discussions with our lenders, the recently completed capital raises from our private placements, current available cash on hand, and additional cash from settlement proceeds at existing and under development communities, the Company will have sufficient financial resources to sustain its operations through the next 12 months, though no assurances can be made that the Company will be successful in its efforts. See Note 18 – Related Party Transactions in the accompanying consolidated financial statements for details on private placement offerings.
Recent Developments	Recent Developments Our business strategy to transition to a full-service asset manager and real estate services company involves the initial integration of our existing homebuilding operating platform with the commercial development operating platform of the Chief Executive Officer’s private company and thereafter to grow our assets under management and expand our service based relationships. To anchor our new business focus, on March 30, 2018, the Company entered into an initial Master Asset Management Agreement (“AMA”) effective January 2, 2018, through its CAM subsidiary, with Comstock Development Services, LC (“CDS”), an entity wholly owned by the Chief Executive Officer of the Company. Under the AMA, CDS will pay CAM an annual cost-plus fee in an aggregate amount equal to the sum of (i) the employment expenses of personnel dedicated to providing services to CDS’ private 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 (the “Annual Fee”). In connection with the execution of the AMA, CDS paid CAM a deposit in the aggregate amount of $2,500,000 pursuant to the Agreement that will be credited against the Annual Fee to be paid to CAM in accordance with the Agreement. The initial term of the Agreement will terminate on December 31, 2022 (“Initial Term”). The Agreement will automatically renew for successive additional one-year terms (each an “Extension Term”) unless CDS delivers written notice of non-renewal of the Agreement at least 180 days prior to the termination date of the Initial Term or any Extension Term. Entering into the initial AMA is part of the Company’s strategic plan to transform its business model from for-sale homebuilding to asset management and commercial development. In addition to the AMA, CRES continues to organically grow and pursue acquisitions of businesses and assets that provide supply chain services to assets under management pursuant to AMA as well as to unrelated third parties in the areas of environmental consulting, mortgage brokerage, and capital market services.
Use of Estimates	Use of Estimates Our consolidated financial statements have been prepared in accordance with GAAP. The preparation of these consolidated financial statements requires us to make estimates and judgments that affect the reported amounts for the reporting periods. We base these estimates and judgments on historical experience and on various other factors that we believe to be reasonable under the circumstances. We evaluate these estimates and judgements on an ongoing basis. Actual results may differ from those estimates under different assumptions or conditions. 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, capitalization of costs, consolidation of variable interest entities and warranty reserves.
Reclassifications	Reclassifications Certain amounts in the prior year consolidated financial statements have been reclassified to the current year presentation. The impact of the reclassifications made to prior year amounts is not material and did not affect net loss.
Recently Issued Accounting Standards	Recently Adopted Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. ASU No. 2014-09 will require an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU 2015-14, which deferred the effective date of ASU 2014-09 for one year, which would make the guidance effective for the Company’s first fiscal year beginning after December 15, 2017. The Company adopted this standard using the modified retrospective method effective January 1, 2018. There were no material adjustments to the financial statements as a result of this adoption. Refer to Note 9 – Revenue for further information regarding revenue from contracts with customers. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”). ASU 2016-15 reduces the existing diversity in practice in financial reporting across all industries by clarifying certain existing principles in ASC 230, Statement of Cash Flows, including providing additional guidance on how and what an entity should consider in determining the classification of certain cash flows. Additionally, in November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230), Restricted Cash (“ASU 2016-18”). ASU 2016-18 clarifies certain existing principles in ASC 230, Statement of Cash Flows, including providing additional guidance related to transfers between cash and restricted cash and how entities present, in their statement of cash flows, the cash receipts and cash payments that directly affect the restricted cash accounts. Both ASU 2016-15 and ASU 2016-18 were adopted for the Company’s fiscal year beginning January 1, 2018. The adoption resulted in presentation reclassification of cash and restricted cash for the three months ended March 31, 2018 and 2017 of $1.2 million and $1.5 million, respectively, in its consolidated statement of cash flows. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805), Clarifying the Definition of a Business”, which provides a more robust framework to use in determining when a set of assets and activities (collectively referred to as a “set”) is a business. The standard requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. ASU 2017-01 is effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments in ASU 2017-01 will be applied prospectively beginning January 1, 2018. The adoption of ASU 2017-01 did not have a material effect on our consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (Topic 718)—Scope of Modification Accounting.” The amendments in this update provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. ASU 2017-09 is effective for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2017. The amendments in this update will be applied prospectively to an award modified on or after the adoption date, January 1, 2018. The adoption of ASU 2017-09 did not have a material effect on our consolidated financial statements. Recently Issued Accounting Standards In March 2018, the FASB issued ASU 2018-05, “Income Taxes (Topic 740), Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. The Tax Cuts and Jobs Act (the “Act”) changes existing United States tax law and includes numerous provisions that will affect businesses. The Act, for instance, introduces changes that impact U.S. corporate tax rates, business-related exclusions, and deductions and credits. ASC Topic 740 provides accounting and disclosure guidance regarding the recognition of taxes payable or refundable for the current year and the recognition of deferred tax liabilities and deferred tax assets for the future tax consequences of events that have been recognized in an entity’s financial statements or tax returns. In accordance with SEC Staff Accounting Bulletin (SAB) 118, entities that elect to record provisional amounts must base them on reasonable estimates and may adjust those amounts for a period of up to a year after the December 22, 2017 enactment date. We do not expect the amendments of ASU 2018-05 to have a material effect on our consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment,” which removes Step 2 from the goodwill impairment test and replaces the qualitative assessment. Impairment will be measured using the difference between the carrying amount and the fair value of the reporting unit. Under this revised guidance, failing Step 1 will always result in a goodwill impairment. The amendments in this update should be applied prospectively for annual and interim periods in fiscal years beginning after December 15, 2019. Early adoption is permitted for goodwill impairment tests with measurement dates after January 1, 2017. We do not expect the adoption of ASU 2017-04 to have a material effect on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases”. The core principle of the standard is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in its statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. ASU 2016-02 is effective for public companies for annual reporting periods beginning after December 15, 2018 and interim periods within those fiscal years. Early adoption is permitted. We are currently evaluating the impact this new standard will have on our consolidated financial statements. We assessed other accounting pronouncements issued or effective during the three months ended March 31, 2018 and deemed they were not applicable to us and are not anticipated to have a material effect on our consolidated financial statements.

Trade Receivables (Tables)

3 Months Ended

Mar. 31, 2018

Text Block [Abstract]

Summary of Trade Receivables


	March 31,		December 31,
	2018		2017
Trade	$	332	$	432
Due from settlement attorneys		120		—
Other		182		59

		634		491
Less : allowance for doubtful accounts		—		—

	$	634	$	491

Real Estate Inventories (Tables)

3 Months Ended

Mar. 31, 2018

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,
	2018		2017
Land and land development costs	$	22,407	$	24,304
Cost of construction (including capitalized interest and real estate taxes)		20,603		20,407

	$	43,010	$	44,711

Goodwill & Intangibles (Tables)

3 Months Ended

Mar. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Goodwill and Intangible Assets

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


	March 31,			December 31,
	2018			2017
Goodwill	$	1,702		$	1,702
Intangibles		268			268

		1,970			1,970
Less : accumulated amortization		(48	)		(31	)

	$	1,922		$	1,939

Summary of Future Estimated Amortization Expense

As of March 31, 2018, the future estimated amortization expense related to these intangible assets was:


	Amortization
	Expense
2018	$	50
2019		67
2020		67
2021		36
2022 and thereafter		—

Total	$	220

Other Assets (Tables)

3 Months Ended

Mar. 31, 2018

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Summary of Other Assets

Other assets consist of the following:


	March 31,			December 31,
	2018			2017
Bonds and escrow deposits	$	628		$	380
Prepaid insurance		496			486
Other		289			419

		1,413			1,285
Less : accumulated amortization		(155	)		(669	)

	$	1,258		$	616

Accounts Payable and Accrued Liabilities (Tables)

3 Months Ended

Mar. 31, 2018

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following:


	March 31,		December 31,
	2018		2017
Trade and accrued payables	$	7,409	$	8,279
Warranty		227		258
Customer deposits		850		575
Other		—		4

	$	8,486	$	9,116

Contract Assets and Contract Liabilities (Tables)

3 Months Ended

Mar. 31, 2018

Text Block [Abstract]

Summary of Contract Assets and Liabilities

Contract assets and liabilities consisted of the following:


	March 31, 2018		December 31, 2017
Contract Assets: Accounts Receivable
Asset Management	$	3,976	$	—
Real Estate Services		332		432

Total Contract Assets	$	4,308	$	432

Contract Liabilities: Customer Deposits and Deferred Revenue
Homebuilding - Customer deposits	$	850	$	575
Asset Management - Deferred revenue		3,192		—

Total Contract Liabilities	$	4,042	$	575

Revenue (Tables)

3 Months Ended

Mar. 31, 2018

Revenue from Contract with Customer [Abstract]

Summary of Sales from Contracts with Customers Disaggregated by Categories


	Three Months Ended March 31,
	2018		2017
Revenue by customer
Individual customers	$	5,561	$	10,064
Related party		2,791		204
Commercial		447		—

Total Revenue by customer	$	8,799	$	10,268

Revenue by contract type
Fixed-price	$	5,561	$	10,064
Cost-plus		2,791		204
Time and Material		447		—

Total Revenue by contract type	$	8,799	$	10,268

Warranty Reserve (Tables)

3 Months Ended

Mar. 31, 2018

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:


	March 31,			December 31,
	2018			2017
Balance at beginning of period	$	258		$	287
Additions		16			178
Releases and/or charges incurred		(47	)		(207	)

Balance at end of period	$	227		$	258

Capitalized Interest and Real Estate Taxes (Tables)

3 Months Ended

Mar. 31, 2018

Text Block [Abstract]

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

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


	Three Months Ended
	March 31,
	2018		2017
Interest incurred and capitalized	$	896	$	1,026
Real estate taxes incurred and capitalized		66		40

Total interest and real estate taxes incurred and capitalized	$	962	$	1,066

Interest expensed as a component of cost of sales	$	518	$	451
Real estate taxes expensed as a component of cost of sales		48		60

Interest and real estate taxes expensed as a component of cost of sales	$	566	$	511

Debt (Tables)

3 Months Ended

Mar. 31, 2018

Debt Disclosure [Abstract]

Summary of Notes Payable

Notes payable consisted of the following:


	March 31,		December 31,
	2018		2017
Construction revolvers	$	5,682	$	7,237
Development and acquisition notes		10,719		9,533
Mezzanine notes		3,300		3,253
Line of credit		2,128		2,123
Secured - other		1,061		1,069

Total secured notes		22,890		23,215
Unsecured financing, net of unamortized deferred financing charges of $39 and $55		1,220		1,285
Notes payable due to affiliates, unsecured, net of $1.9 million and $2.0 million discount and unamortized deferred financing charges, respectively		15,346		14,893

Total notes payable	$	39,456	$	39,393

Maturities and/or Curtailment Obligations of All Borrowings

As of March 31, 2018, maturities and/or curtailment obligations of all borrowings are as follows:


2018	$	29,391
2019		8,266
2020		128
2021		—
2022 and thereafter		1,671

Total	$	39,456

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

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

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

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21506-112644

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

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

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

Fair Value Disclosures (Tables)

3 Months Ended

Mar. 31, 2018

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,
	2018		2017
Carrying amount	$	39,456	$	39,393
Fair value	$	38,731	$	38,899

Unconsolidated Joint Venture (Tables)

3 Months Ended

Mar. 31, 2018

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,
	2018		2017
Statement of Operations:
Total net revenue	$	58	$	66
Total expenses		30		30

Net income	$	28	$	36

Comstock Holding Companies, Inc. share of net income	$	14	$	18

Segment Disclosures (Tables)

3 Months Ended

Mar. 31, 2018

Segment Reporting [Abstract]

Segment Reporting Information

The following table includes the Company’s three reportable segments of Asset Management, Real Estate Services, and Homebuilding for the three months ended March 31, 2018 and 2017.


				Asset		Real Estate
	Homebuilding			Management		Services			Total
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
Three Months Ended March 31, 2017
Gross revenue	$	10,064		$	—	$	204		$	10,268
Gross profit (loss)		963			—		(20	)		943
Net loss		(644	)		—		(20	)		(664	)
Depreciation and amortization		65			—		9			74
Interest expense		—			—		—			—
Total assets		56,317			—		79			56,396

Organization and Basis of Presentation - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Organization And Basis Of Presentation [Line Items]
Notes payable to affiliates	$ 15,346,000		$ 14,893,000
Notes payable maturity	2018
Credit facilities and project related loans scheduled to mature during the remainder of 2018	$ 29,391,000
Reclassification of cash and restricted cash	(748,000)	$ (1,778,000)
Accounting Standards Update 2016-15 [Member]
Organization And Basis Of Presentation [Line Items]
Reclassification of cash and restricted cash	1,200,000	$ 1,500,000
Comstock Asset Management, L.C. [Member]
Organization And Basis Of Presentation [Line Items]
Fixed annual payment	1,000,000
Aggregate deposit	$ 2,500,000

Trade Receivables - Summary of Trade Receivables (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Accounts Receivable, Net, Current [Abstract]
Trade	$ 332	$ 432
Due from settlement attorneys	120	0
Other	182	59
Accounts receivable gross	634	491
Less : allowance for doubtful accounts	0	0
Accounts receivable net	$ 634	$ 491

Real Estate Inventories - Summary of Real Estate Held for Development and Sale (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Real Estate Properties [Line Items]
Real estate inventories	$ 43,010	$ 44,711
Land and Land Development Costs [Member]
Real Estate Properties [Line Items]
Real estate inventories	22,407	24,304
Cost of Construction (Including Capitalized Interest and Real Estate Taxes) [Member]
Real Estate Properties [Line Items]
Real estate inventories	$ 20,603	$ 20,407

Real Estate Inventories - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Real Estate Properties [Line Items]
Impairment charges	$ 558,000	$ 0
Washington D.C. [Member]
Real Estate Properties [Line Items]
Impairment charges	$ 558,000	$ 0

Note Receivable - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Sep. 30, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Note receivable originated with third party				$ 180
Maturity date of note receivable	Sep. 02, 2019
Fixed interest rate	6.00%
Other assets, net [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance of note receivable	$ 57		$ 66
Other income, net [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income	$ 1	$ 1

Goodwill & Intangibles - Summary of Goodwill and Intangible Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 1,702	$ 1,702
Intangibles	268	268
Goodwill and intagibles assets, gross	1,970	1,970
Less : accumulated amortization	(48)	(31)
Intangible assets, net	$ 1,922	$ 1,939

Goodwill & Intangibles - Summary of Future Estimated Amortization Expense (Detail) $ in Thousands	Mar. 31, 2018 USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2018	$ 50
2019	67
2020	67
2021	36
2022 and thereafter	0
Total	$ 220

Other Assets - Summary of Other Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Bonds and escrow deposits	$ 628	$ 380
Prepaid insurance	496	486
Other	289	419
Other assets, gross	1,413	1,285
Other Assets, accumulated amortization	(155)	(669)
Other assets	$ 1,258	$ 616

Accounts Payable and Accrued Liabilities - Accounts Payable and Accrued Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Trade and accrued payables	$ 7,409	$ 8,279
Warranty	227	258	$ 287
Customer deposits	850	575
Other	0	4
Accounts Payable and Accrued Liabilities	$ 8,486	$ 9,116

Contract Assets and Contract Liabilities - Summary of Contract Assets and Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Contract Assets: Accounts Receivable
Accounts receivable	$ 634	$ 491
Total Contract Assets	4,308	432
Contract Liabilities: Customer Deposits and Deferred Revenue
Customer deposits	850	575
Deferred revenue	3,192	0
Total Contract Liabilities	4,042	575
Asset Management [Member]
Contract Assets: Accounts Receivable
Accounts receivable	3,976	0
Contract Liabilities: Customer Deposits and Deferred Revenue
Deferred revenue	3,192	0
Real Estate Services [Member]
Contract Assets: Accounts Receivable
Accounts receivable	332	432
Homebuilding [Member]
Contract Liabilities: Customer Deposits and Deferred Revenue
Customer deposits	$ 850	$ 575

Contract Assets and Contract Liabilities - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Contract liabilities, customer deposits received	$ 850	$ 575
Revenue recognized from customer deposit	100
Homebuilding [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Contract liabilities, customer deposits received	$ 850	$ 575

Revenue - Summary of Sales from Contracts with Customers Disaggregated by Categories (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Disaggregation of Revenue [Line Items]
Total revenue	$ 8,799	$ 10,268
Fixed-price [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,561	10,064
Cost-plus [Member]
Disaggregation of Revenue [Line Items]
Total revenue	2,791	204
Time and Material [Member]
Disaggregation of Revenue [Line Items]
Total revenue	447	0
Individual Customers [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5,561	10,064
Related Party [Member]
Disaggregation of Revenue [Line Items]
Total revenue	2,791	204
Commercial [Member]
Disaggregation of Revenue [Line Items]
Total revenue	$ 447	$ 0

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	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Guarantees [Abstract]
Balance at beginning of period	$ 258	$ 287
Additions	16	178
Releases and/or charges incurred	(47)	(207)
Balance at end of period	$ 227	$ 258

Capitalized Interest and Real Estate Taxes - Summary of Interest Incurred and Capitalized and Interest Expensed for Units Settled (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Real Estate Investment Property, at Cost [Abstract]
Total interest incurred and capitalized	$ 896	$ 1,026
Total real estate taxes incurred and capitalized	66	40
Total interest and real estate taxes incurred and capitalized	962	1,066
Interest expensed as a component of cost of sales	518	451
Real estate taxes expensed as a component of cost of sales	48	60
Interest and real estate taxes expensed as a component of cost of sales	$ 566	$ 511

Capitalized Interest and Real Estate Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Real Estate Investment Property, at Cost [Abstract]
Interest expensed from entity level borrowings	$ 24	$ 0
Real estate taxes incurred and expensed for inactive projects	$ 61	$ 0

Debt - Summary of Notes Payable (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Secured-other	$ 1,061	$ 1,069
Unsecured financing, net of unamortized deferred financing charges of $39 and $55	1,220	1,285
Notes payable due to affiliates, unsecured, net of $1.9 million and $2.0 million discount and unamortized deferred financing charges, respectively	15,346	14,893
Total	39,456	39,393
Construction Loans [Member] \| Construction Revolvers [Member]
Debt Instrument [Line Items]
Debt instrument, gross	5,682	7,237
Development and Acquisition Notes [Member]
Debt Instrument [Line Items]
Debt instrument, gross	10,719	9,533
Mezzanine Notes [Member]
Debt Instrument [Line Items]
Debt instrument, gross	3,300	3,253
Line of Credit [Member]
Debt Instrument [Line Items]
Debt instrument, gross	2,128	2,123
Secured Debt [Member]
Debt Instrument [Line Items]
Debt instrument, gross	$ 22,890	$ 23,215

Debt - Summary of Notes Payable (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Unsecured Note [Member]
Debt Instrument [Line Items]
Discount and deferred financing charges, net of amortization	$ 39	$ 55
Notes Payable to Affiliates [Member]
Debt Instrument [Line Items]
Discount and deferred financing charges, net of amortization	$ 1,900	$ 2,000

Debt - Maturities and/or Curtailment Obligations of All Borrowings (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
2018	$ 29,391
2019	8,266
2020	128
2021	0
2022 and thereafter	1,671
Total	$ 39,456	$ 39,393

Debt - Additional Information (Detail)			3 Months Ended		12 Months Ended
Debt - Additional Information (Detail)	Dec. 29, 2015 USD ($)	Oct. 17, 2014 USD ($)	Mar. 31, 2018 USD ($) SecurityLoan Promissory_Notes	Mar. 31, 2017 USD ($)	Dec. 31, 2017 USD ($) SecurityLoan Promissory_Notes	Dec. 18, 2014 USD ($)
Line of Credit Facility [Line Items]
Credit facilities and project related loans scheduled to mature during the remainder of 2018			$ 29,391,000
Outstanding secured debt			22,890,000		$ 23,215,000
Secured - other			1,061,000		1,069,000
Outstanding borrowings and accrued interest, net of discounts			$ 15,346,000		$ 14,893,000
Comstock Development Services [Member]
Line of Credit Facility [Line Items]
Credit facility outstanding		$ 10,000,000
Other Purchasers [Member]
Line of Credit Facility [Line Items]
Credit facility outstanding		6,200,000
Comstock Growth Fund [Member]
Line of Credit Facility [Line Items]
Interest rate			12.40%		11.90%
Outstanding borrowings and accrued interest, net of discounts			$ 11,700,000
Interest payments			$ 100,000	$ 400,000
Unsecured Seller-financed Promissory Note [Member]
Line of Credit Facility [Line Items]
Interest rate for period			4.88%		4.56%
Debt instrument, gross			$ 700,000		$ 700,000
Number of unsecured seller-financed promissory notes outstanding \| Promissory_Notes			2		2
Commercial Paper One [Member] \| Unsecured Seller-financed Promissory Note [Member]
Line of Credit Facility [Line Items]
Interest rate			9.75%		9.50%
Debt instrument maturity date			Feb. 27, 2020
Debt instrument, gross			$ 100,000		$ 100,000
Commercial Paper One [Member] \| Prime Rate [Member] \| Unsecured Seller-financed Promissory Note [Member]
Line of Credit Facility [Line Items]
Debt instrument spread variable rate			5.00%
Commercial Paper Two [Member] \| Unsecured Seller-financed Promissory Note [Member]
Line of Credit Facility [Line Items]
Debt instrument maturity date			Jul. 17, 2022
Debt instrument, gross			$ 600,000		600,000
Commercial Paper Two [Member] \| 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]
Maximum borrowing capacity			$ 24,800,000		24,700,000
Unused construction loan commitments			$ 19,100,000		$ 17,500,000
Debt instrument, interest rate description			Interest rates charged under these facilities include the London Interbank Offered Rate (“LIBOR”) and prime rate pricing options, subject to minimum interest rate floors.
Weighted average interest rate			4.80%		4.60%
Outstanding secured debt			$ 5,700,000		$ 7,200,000
Maturity range, start date			2018-05
Maturity range, end date			2019-04
Debt instrument, gross			$ 5,682,000		7,237,000
Development and Acquisition Notes [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 26,500,000		$ 26,500,000
Weighted average interest rate			6.30%		7.10%
Outstanding secured debt			$ 10,700,000		$ 9,500,000
Maturity range, start date			2018-05
Maturity range, end date			2019-06
Debt instrument, gross			$ 10,719,000		9,533,000
Development and Acquisition Notes [Member] \| Minimum [Member] \| LIBOR and Prime Rate Pricing Options [Member]
Line of Credit Facility [Line Items]
Interest rate floor			4.50%
Development and Acquisition Notes [Member] \| Maximum [Member] \| LIBOR and Prime Rate Pricing Options [Member]
Line of Credit Facility [Line Items]
Interest rate floor			12.00%
First and Second and Mezzanine Notes [Member]
Line of Credit Facility [Line Items]
Outstanding secured debt			$ 1,300,000		1,300,000
Credit facility outstanding			$ 1,100,000
Interest rate			12.00%
Interest rate paid on a monthly basis			6.00%
Interest rate accrued and paid on maturity			6.00%
Debt instrument maturity date			Jun. 30, 2018
First and Second and Mezzanine Notes [Member] \| Line of Credit [Member]
Line of Credit Facility [Line Items]
Outstanding secured debt			$ 2,000,000		2,000,000
Credit facility outstanding			$ 2,000,000
Interest rate			12.00%
Debt instrument maturity date			Sep. 30, 2018
Line of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 3,000,000		3,000,000
Outstanding secured debt			$ 2,100,000		$ 2,100,000
Interest rate floor			5.00%
Interest rate for period			5.13%		5.00%
Debt instrument maturity description			This line of credit is secured by the first priority security interest in the Company’s wholly owned subsidiaries’ in the Washington, D.C. metropolitan area and guaranteed by our Chief Executive Officer. The Company uses this line of credit to finance the predevelopment related expenses and deposits for current and future projects and bears a variable interest rate tied to a one-month LIBOR plus 3.25% per annum, with an interest rate floor of 5.0%.
Line of credit maturity date			Jun. 30, 2018
Debt instrument, gross			$ 2,128,000		$ 2,123,000
Line of Credit [Member] \| LIBOR Rate [Member]
Line of Credit Facility [Line Items]
Debt instrument spread variable rate			3.25%
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			$ 1,000,000		$ 1,100,000
Fixed interest rate			6.00%
Unsecured Note [Member]
Line of Credit Facility [Line Items]
Debt instrument, interest rate description			LIBOR
Interest rate			3.90%		3.60%
Debt instrument maturity date			Dec. 28, 2018
Debt instrument, gross			$ 500,000		$ 600,000
Debt instrument, term			10 years
Unsecured Note [Member] \| LIBOR Rate [Member]
Line of Credit Facility [Line Items]
Debt instrument spread variable rate			2.20%
Notes Payable, Other Payables [Member] \| Comstock Growth Fund [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 20,000,000				$ 25,000,000
Debt instrument, interest rate description			LIBOR
Interest rate floor		10.00%
Debt instrument maturity date			Apr. 16, 2018
Debt instrument, term		3 years
Debt instrument, initial principal amount		$ 10,000,000
Loan annual principal repayment, percentage		10.00%
Principal payments to CGF			$ 0	$ 0
Notes Payable, Other Payables [Member] \| Comstock Growth Fund II, L.C. [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 10,000,000
Credit facility outstanding	$ 5,000,000
Debt instrument, term	2 years
Outstanding borrowings and accrued interest, net of discounts			$ 3,700,000		3,600,000
Line of credit facility additional extension period	1 year
Debt instrument, interest rate	10.00%
Debt instrument, interest payment terms			Interest payments will be accrued and paid in kind monthly for the first year, and then paid current monthly in arrears beginning December 31, 2016
Notes Payable, Other Payables [Member] \| LIBOR Rate [Member] \| Comstock Growth Fund [Member]
Line of Credit Facility [Line Items]
Debt instrument spread variable rate		9.75%
Unsecured Notes Payable To Affiliate [Member] \| Comstock Growth Fund [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings and accrued interest, net of discounts			$ 11,700,000		$ 11,300,000

Commitments and Contingencies - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Other Commitments [Line Items]
Outstanding letter of credit, amount	$ 1,100,000
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	$ 4,500,000	$ 4,200,000

Fair Value Disclosures - Summary of Carrying Amount and Fair Value of Fixed and Floating Rate Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Fair Value, Option, Quantitative Disclosures [Line Items]
Debt instrument outstanding balance	$ 39,456	$ 39,393
Unobservable Inputs (Level 3 Inputs) [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Debt instrument outstanding balance	39,456	39,393
Fair value	$ 38,731	$ 38,899

Fair Value Disclosures - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Fair Value, Option, Quantitative Disclosures [Line Items]
Impairment charges	$ 558,000	$ 0
Washington D.C. [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Impairment charges	$ 558,000	$ 0

Restricted Stock, Stock Options and Other Stock Plans - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation cost	$ 100	$ 37
Amount capitalized to real estate owned	$ 14	5
Weighted-average remaining contractual term of unexercised stock options	8 years		8 years
General and Administrative Expenses and Cost of Sales [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation cost	$ 86	$ 32
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued by the company		157,000
Restricted Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued by the company	0	245,000
2004 Long-Term Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to stock issuances	$ 500		$ 600

Loss Per Share - Additional Information (Detail) - shares	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Restricted Stock Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options/Warrants/Awards excluded from the computation of dilutive loss per share	46	5
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options/Warrants/Awards excluded from the computation of dilutive loss per share		25

Consolidation of Variable Interest Entities - Additional Information (Detail)	1 Months Ended					3 Months Ended
	Oct. 31, 2017 USD ($) shares	Jan. 31, 2017 USD ($)	Aug. 31, 2016 USD ($) shares	Jun. 30, 2015 USD ($)	Dec. 31, 2013 USD ($) Townhomes shares	Mar. 31, 2018 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2017 USD ($)	Oct. 31, 2016 USD ($)
Variable Interest Entity [Line Items]
Distribution to non-controlling interests						$ 0	$ 1,908,000
Total liabilities of VIEs						14,900,000		$ 15,900,000
Total assets of VIEs						28,000,000		$ 30,600,000
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] \| Virginia [Member]
Variable Interest Entity [Line Items]
Number of townhomes \| Townhomes					42
Comstock Investors VIII, L.C [Member] \| Maryland [Member]
Variable Interest Entity [Line Items]
Number of townhomes \| Townhomes					45
Comstock Investors VIII, L.C [Member] \| Class 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 \| shares					14,573
Aggregate fair value of warrants for investors					$ 131,000
Comstock Investors VIII, L.C [Member] \| Subsidiaries [Member] \| Private Placement [Member] \| Class B [Member]
Variable Interest Entity [Line Items]
Initial aggregate principal amount up to capital raise					$ 4,000,000
Comstock Investors IX, L.C. [Member]
Variable Interest Entity [Line Items]
Cumulative, compounded, preferred return rate				20.00%
Percentage of cumulative cash on cash return				20.00%
Preferred distribution						0	0
Comstock Investors IX, L.C. [Member] \| Subsidiaries [Member] \| Private Placement [Member] \| Class B [Member]
Variable Interest Entity [Line Items]
Initial aggregate principal amount up to capital raise				$ 2,500,000
Comstock Investors X, L.C. [Member]
Variable Interest Entity [Line Items]
Cumulative, compounded, preferred return rate			6.00%
Distribution to non-controlling interests						$ 0	$ 0
Aggregate capital raise	$ 19,500,000
Additional capital raised	$ 5,000,000
Warrants issued \| shares	50,000
Aggregate fair value	$ 81,000
Comstock Investors X, L.C. [Member] \| Class A [Member]
Variable Interest Entity [Line Items]
Number of warrants issued \| shares			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
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
	Mar. 22, 2017	Dec. 29, 2015	May 12, 2015	Oct. 17, 2014	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Dec. 18, 2014
Related Party Transaction [Line Items]
Future minimum lease payments					$ 100,000
Outstanding borrowings					15,346,000		$ 14,893,000
Gains on extinguishment of Series B preferred stock and issuance of Series C preferred stock	$ 1,011
Revenue-asset management					2,791,000	$ 0
Comstock Asset Management, L.C. [Member]
Related Party Transaction [Line Items]
Total payments made under lease agreement					53,000	$ 52,000
Trade receivable					6,000,000
Fixed annual payment					1,000,000
Aggregate deposit					2,500,000
Receipt of payments					800,000
Revenue-asset management					2,800,000
Comstock Development Services [Member]
Related Party Transaction [Line Items]
Credit facility outstanding				$ 10,000,000
Other Purchasers [Member]
Related Party Transaction [Line Items]
Credit facility outstanding				6,200,000
Comstock Growth Fund [Member]
Related Party Transaction [Line Items]
Outstanding borrowings					$ 11,700,000
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
Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Paid-in-kind dividends on preferred stock, number of shares					0	15,663
Paid-in-kind dividends on preferred stock, liquidation value						$ 78,000
Shares exchanged pursuant to agreement, converted	772,210
Series B Preferred Stock [Member] \| Stonehenge [Member]
Related Party Transaction [Line Items]
Shares issued upon conversion of debt		772,210
Preferred stock par value		$ 0.01
Preferred stock redemption price		$ 5.00
Preferred stock dividend rate, percentage		8.75%
Series C Preferred Stock [Member]
Related Party Transaction [Line Items]
Preferred stock par value					$ 0.01		$ 0.01
Shares exchanged pursuant to agreement, issued	772,210
Par value per share	$ 0.01
Stated value per share	$ 5.00
Class A [Member] \| Comstock Growth Fund [Member] \| Private Placement [Member]
Related Party Transaction [Line Items]
Number of shares issued			226,857
Trade Receivables [Member] \| Comstock Asset Management, L.C. [Member]
Related Party Transaction [Line Items]
Trade receivable					$ 0		$ 145,000
Services and out of Pocket Expenses Incurred [Member] \| Revenue - Real Estate Services [Member] \| Comstock Asset Management, L.C. [Member]
Related Party Transaction [Line Items]
Services and out-of-pocket expenses incurred					0	$ 203,000
Notes Payable, Other Payables [Member] \| Comstock Growth Fund [Member]
Related Party Transaction [Line Items]
Debt instrument, initial principal amount				10,000,000
Maximum borrowing amount				$ 20,000,000				$ 25,000,000
Additional aggregate principal loan amount					6,200,000
Credit facility outstanding					$ 16,200,000
Debt instrument, term				3 years
Debt instrument, interest rate description					LIBOR
Loan annual principal repayment, percentage				10.00%
Notes Payable, Other Payables [Member] \| Comstock Growth Fund II, L.C. [Member]
Related Party Transaction [Line Items]
Credit facility outstanding		$ 5,000,000
Maximum borrowing amount		$ 10,000,000
Debt instrument, term		2 years
Debt instrument, floor interest rate		10.00%
Line of credit facility additional extension period		1 year
Debt instrument, interest payment terms					Interest payments will be accrued and paid in kind monthly for the first year, and then paid current monthly in arrears beginning December 31, 2016
Outstanding borrowings					$ 3,700,000		3,600,000
Comstock Growth Fund II, L.C. [Member] \| Comstock Growth Fund II, L.C. [Member]
Related Party Transaction [Line Items]
Credit facility outstanding		$ 5,000,000
Debt instrument, initial principal amount		5,000,000
Maximum borrowing amount		$ 10,000,000
Debt instrument, term		2 years
Debt instrument, floor interest rate		10.00%
Line of credit facility additional extension period		1 year
Debt instrument, interest payment terms					Interest payments will be accrued and paid in kind monthly for the first year, and then paid current monthly in arrears beginning December 31, 2016.
Outstanding borrowings					$ 3,700,000		$ 3,600,000
LIBOR Rate [Member] \| Notes Payable, Other Payables [Member] \| Comstock Growth Fund [Member]
Related Party Transaction [Line Items]
Debt instrument, spread variable rate				9.75%
Floor Rate [Member] \| Notes Payable, Other Payables [Member] \| Minimum [Member] \| Comstock Growth Fund [Member]
Related Party Transaction [Line Items]
Debt instrument, floor interest rate				10.00%

Warrants - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended
	Oct. 31, 2017	Mar. 31, 2018	Aug. 31, 2016
Comstock Investors X, L.C. [Member]
Class of Stock [Line Items]
Additional capital raised	$ 5,000
Class A [Member] \| BridgeCom [Member]
Class of Stock [Line Items]
Warrant exercise date		Jul. 12, 2021
Warrant exercise price		$ 7.21
Class A [Member] \| Comstock Investors VII, L.C [Member]
Class of Stock [Line Items]
Initial investment amount		$ 250
Trading days preceding the issuance of warrant		20 days
Warrant expiration date		Mar. 14, 2023
Warrant expiration date		Apr. 05, 2023
Class A [Member] \| Comstock Investors VIII, L.C [Member]
Class of Stock [Line Items]
Initial investment amount		$ 250
Trading days preceding the issuance of warrant		20 days
Warrant expiration date		Dec. 12, 2023
Warrant expiration date		Dec. 17, 2023
Class A [Member] \| Comstock Investors X, L.C. [Member]
Class of Stock [Line Items]
Common stock and warrants exercisable	50,000	150,000	150,000
Warrant exercise date	Oct. 13, 2027	Aug. 15, 2026
Trading days preceding the issuance of warrant		20 days
Class A [Member] \| Maximum [Member] \| BridgeCom [Member]
Class of Stock [Line Items]
Common stock and warrants exercisable		142,857
Class A [Member] \| Maximum [Member] \| Comstock Growth Fund [Member]
Class of Stock [Line Items]
Common stock and warrants exercisable		76,244
Warrant expiration date		Nov. 12, 2024
Warrant expiration date		May 12, 2025
Warrant exercise period from date of issuance		10 years
Warrant exercise price		$ 7.63
Class A [Member] \| Maximum [Member] \| Comstock Growth Fund [Member] \| Affiliates and Insiders [Member]
Class of Stock [Line Items]
Warrant exercise price		$ 7.63
Class A [Member] \| Maximum [Member] \| Comstock Investors VII, L.C [Member]
Class of Stock [Line Items]
Common stock and warrants exercisable		16,572
Warrant exercise date		Apr. 05, 2023
Class A [Member] \| Maximum [Member] \| Comstock Investors VIII, L.C [Member]
Class of Stock [Line Items]
Common stock and warrants exercisable		14,573
Warrant exercise date		Dec. 17, 2023
Class A [Member] \| Minimum [Member] \| Comstock Growth Fund [Member]
Class of Stock [Line Items]
Warrant exercise price		$ 4.91
Class A [Member] \| Minimum [Member] \| Comstock Growth Fund [Member] \| Affiliates and Insiders [Member]
Class of Stock [Line Items]
Warrant exercise price		$ 7.30
Class A [Member] \| Minimum [Member] \| Comstock Investors VII, L.C [Member]
Class of Stock [Line Items]
Warrant exercise date		Mar. 14, 2023
Class A [Member] \| Minimum [Member] \| Comstock Investors VIII, L.C [Member]
Class of Stock [Line Items]
Warrant exercise date		Dec. 12, 2023

Unconsolidated Joint Venture - Additional Information (Detail) - Title Insurance Joint Venture [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Schedule of Equity Method Investments [Line Items]
Earnings from the unconsolidated joint venture	$ 14	$ 18
Collected total distributions from joint venture	$ 10	$ 36

Unconsolidated Joint Venture - Summarized Financial Information for Unconsolidated Joint Venture (Detail) - Title Insurance Joint Venture [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statement of Operations:
Total net revenue	$ 58	$ 66
Total expenses	30	30
Net income	28	36
Comstock Holding Companies, Inc. share of net income	$ 14	$ 18

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Tax Examination [Line Items]
Income tax expense (benefit)	$ 6,000	$ 0
Effective tax rate	(0.94%)
Federal and state Net Operating Losses	$ 143,000,000
Year of expiration of net operating loss carryforward expiration year	2027
Accruals related to uncertainties tax positions	$ 0	$ 0
Minimum [Member]
Income Tax Examination [Line Items]
Tax year remain subject to examination	2014
Maximum [Member]
Income Tax Examination [Line Items]
Tax year remain subject to examination	2016

Segment Disclosures - Segment Reporting Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Segment Reporting Information [Line Items]
Gross revenue	$ 8,799	$ 10,268
Gross profit (loss)	586	943
Net (loss) income	(628)	(664)
Depreciation and amortization	37	74
Interest expense	85	0
Total assets	53,298	56,396	$ 51,158
Homebuilding [Member]
Segment Reporting Information [Line Items]
Gross revenue	5,561	10,064
Gross profit (loss)	66	963
Net (loss) income	(681)	(644)
Depreciation and amortization	0	65
Interest expense	61	0
Total assets	46,409	56,317
Asset Management [Member]
Segment Reporting Information [Line Items]
Gross revenue	2,791	0
Gross profit (loss)	250	0
Net (loss) income	250	0
Depreciation and amortization	0	0
Interest expense	0	0
Total assets	3,976	0
Real Estate Services [Member]
Segment Reporting Information [Line Items]
Gross revenue	447	204
Gross profit (loss)	270	(20)
Net (loss) income	(197)	(20)
Depreciation and amortization	37	9
Interest expense	24	0
Total assets	$ 2,913	$ 79

Subsequent Events - Additional Information (Detail) - USD ($) shares in Thousands, $ in Thousands	Apr. 16, 2018	Mar. 31, 2018	Dec. 31, 2017
Subsequent Event [Line Items]
Outstanding borrowings and accrued interest, net of discounts		$ 15,346	$ 14,893
Comstock Growth Fund [Member]
Subsequent Event [Line Items]
Outstanding borrowings and accrued interest, net of discounts		$ 11,700
Comstock Growth Fund [Member] \| Subsequent Events [Member]
Subsequent Event [Line Items]
Debt instrument, maturity date	Apr. 16, 2019
Debt instrument, optional maturity extension term	12 months
Debt instrument, maturity extension fee percentage	0.50%
Debt instrument, interest rate	3.89%
Comstock Growth Fund [Member] \| Subsequent Events [Member] \| Class A [Member]
Subsequent Event [Line Items]
Issuance of Class A Common Stock	300

Goodwill & Intangibles - Additional Information (Detail) $ in Millions	Jul. 17, 2017 USD ($)
JK Environmental Services LLC [Member]
Schedule Of Goodwill And Intangible Assets [Line Items]
Purchase price of business assets	$ 2.3

Warranty Reserve - Additional Information (Detail)	3 Months Ended
Warranty Reserve - Additional Information (Detail)	Mar. 31, 2018
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

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