Last payment on the debt is usually the date. Some of them are going to be the last time you talked with them about it. SOL's begin upon the date of last activity on the account. In most cases that will be when the creditor enters the account as a charge off, which will usually be 180 days after the account holder has defaulted. If the debtor makes a payment of any amount or in some instances agrees to make a payment the SOL will restart. The SOL will also restart if the debtor moves from his or her current state of residency to a new state.