v2.4.1.9

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Cash	$ 358,156	$ 557,298
Accounts receivable, net of allowance for uncollectible accounts	48,392us-gaap_AccountsReceivableNetCurrent	119,052us-gaap_AccountsReceivableNetCurrent
Related party receivables	41,513	99,536
Total current assets	448,061us-gaap_AssetsCurrent	775,886us-gaap_AssetsCurrent
Oil and gas properties (full cost method):	418,380	1,139,435
TOTAL ASSETS	866,441us-gaap_Assets	1,915,321us-gaap_Assets
Accounts payable and accrued liabilities	780,890	1,150,116
Convertible note payable, net of debt discount of _____ and $26,758		131,027us-gaap_ConvertibleLongTermNotesPayable
Embedded derivative liability		139,508us-gaap_DerivativeLiabilitiesCurrent
Deferred gain on sale of assets	7,500us-gaap_DeferredGainOnSaleOfProperty	17,500us-gaap_DeferredGainOnSaleOfProperty
Other payable	499,048us-gaap_OtherLiabilitiesCurrent	582,278us-gaap_OtherLiabilitiesCurrent
Total current liabilities	1,287,438us-gaap_LiabilitiesCurrent	2,020,429us-gaap_LiabilitiesCurrent
Asset retirement obligation	193,362	112,727
TOTAL LIABILITIES	1,480,800us-gaap_Liabilities	2,133,156us-gaap_Liabilities
Preferred Stock, Series B, $0.001 par value, 1,000 shares authorized, 1,000 shares issued and 1,000 share outstanding and no shares issued and outstanding, respectively	1us-gaap_PreferredStockValue	1us-gaap_PreferredStockValue
Common stock, $0.001 par value, 100,000,000 shares authorized, 86,875,192 shares issued and 86,875,192 and 50,339,542 shares outstanding, respectively	321,868us-gaap_CommonStockValue	86,876us-gaap_CommonStockValue
Additional paid-in capital	8,506,218	8,301,499
Accumulated deficit	(9,442,446)	(8,606,211)
Total stockholders' equity (deficit)	(614,359)us-gaap_StockholdersEquity	(217,835)us-gaap_StockholdersEquity
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 866,441	$ 1,915,321

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

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Noncurrent portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

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Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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Oil and gas properties, net of depletion, carried under the full cost method.

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Aggregate carrying amount of current liabilities (due within one year or within the normal operating cycle if longer) not separately disclosed in the balance sheet. Includes costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed.

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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United American Petroleum Corp. 10-K