PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Sep. 30, 2011
PROPERTY AND EQUIPMENT, NET
PROPERTY AND EQUIPMENT, NET	4. PROPERTY AND EQUIPMENT, NET   Property and equipment consisted of the following at September 30:                                     Estimated                                  useful life                                  (in years)        2011              2010                                  ----------      ---------         --------- Machinery                           10           $ 543,793         $ 583,323 Vehicles                             5                  --                -- Office furnishings, fixtures and equipment                     3-5              25,068            28,962                                                  ---------         ---------                                                    568,861           612,285 Less accumulated depreciation                     (568,101)         (597,271)                                                  ---------         ---------                                                  $     760         $  15,014                                                  =========         =========   Depreciation  expense for the year ended  September 30, 2011 and 2010 was $7,255 and $30,859, respectively.   Management  assessed  property and equipment for impairment due to the decreased revenue  streams from  operations  and  specifically  the lack of revenues being generated  from the Smart World  subsidiary  and  Northern  California  business segment.  The  majority of property  and  equipment  with  remaining  book value consists of machinery and equipment and furniture and fixtures.  In  determining if impairment was necessary, Management estimated the fair value of property and equipment by comparing  other  similar  used assets being sold,  less  estimated costs to sell.  Based on Management's  assessment,  impairment was necessary for property  and  equipment as the fair value,  was less than the  carrying  value. Impairment of property and  equipment for the year ended  September 30, 2011 and 2010 was zero and $32,951,  respectively.  Of the total  impairment for the year ended  September  30,  2010,  $21,218  related to Smart World and $11,733 to the Northern California segment of American Soil.