I.O.U.S.A. will accompany a new feature-length documentary based on the writings of Agora's The Daily Reckoning. According to filmmaker Patrick Creadon, "America's federal debt is $8.6 trillion and growing at a frightening rate. In addition, our major entitlement programs (Social Security, Medicare and Medicaid) are dangerously unfunded. As a country, we are slowly spending ourselves to death."

I.O.U.S.A. also picks up where the best-selling Empire of Debt left off. It will feature stories about the people involved in making decisions about the four major deficits in the country (federal deficit, trade deficit, savings deficit, and leadership deficit). Interviews have already been conducted with Warren Buffet, Robert Rubin, Alice Rivlin, Pete Peterson, David Walker, Paul O'Neill, James Areddy, and Bill Bonner.