DEBT MITIGATION PROGRAM	3 Months Ended
Dec. 31, 2015
DEBT MITIGATION PROGRAM:
DEBT MITIGATION PROGRAM	5. DEBT MITIGATION PROGRAM The Company has significant liabilities that have been incurred due to continued operating losses and the acquisition of Smart World in 2006. In order to attract potential capital, the Company has conducted analysis on past due obligations to creditors. We determined that the statute of limitations for certain of our creditors to initiate claims of any amounts they might be owed has now elapsed. Based on our determinations and findings, we eliminated $24,036 in creditor liabilities during the three months ended December 31, 2015 which were all previously included in accounts payable and accrued liabilities in the accompanying balance sheets. The Company will continue to conduct this analysis going forward and eliminate obligations when such obligations are no longer enforceable based on applicable law.

DEBT MITIGATION PROGRAM

3 Months Ended

Dec. 31, 2015

5. DEBT MITIGATION PROGRAM

The Company has significant liabilities that have been incurred due to continued

operating losses and the acquisition of Smart World in 2006. In order to attract

potential capital, the Company has conducted analysis on past due obligations to

creditors. We determined that the statute of limitations for certain of our

creditors to initiate claims of any amounts they might be owed has now elapsed.

Based on our determinations and findings, we eliminated $24,036 in creditor

liabilities during the three months ended December 31, 2015 which were all

previously included in accounts payable and accrued liabilities in the

accompanying balance sheets.

The Company will continue to conduct this analysis going forward and eliminate

obligations when such obligations are no longer enforceable based on applicable

law.

AMERICAN SOIL TECHNOLOGIES INC 10-Q