I.O.U.S.A. is a documentary film exploring the rapidly growing federal debt and its implication for the United States and its citizens. America is faced with the challenges of an ever-expanding government and military, increased foreign competition, and obligations it is finding more and more difficult to honor. As the Baby Boomer generation prepares to retire and begin collecting benefits from America's over-extended entitlement programs, an economic disaster of epic proportions awaits.