这部纪录片探讨了高速增长的国家债务将会给美国和它的公民带来什么样的影响。永远扩张的政府机构和军队、永无休止的国际竞赛以及过分增加的福利计划,使得美国目前支付着大量的资金以保证这些项目的正常运转。当战后出生的婴儿潮一代退休并开始获取高额的社会保障金时,美国经济将会陷入到一个大灾难中。I.O.U.S.A. examines the rapidly growing national debt and its consequences for the United States and its citizens. As the Baby Boomer generation prepares to retire, will there even be any Social Security benefits left to collect? Burdened with an ever-expanding government and military, increased international competition, overextended entitlement programs, and debts to foreign countries that are becoming impossible to honor, America must mend its spendthrift ways or face an economic disaster of epic proportions. Throughout history, the American government has found it nearly impossible to spend only what has been raised through taxes. The film blends interviews with both average American taxpayers and government officials to demystify the nation's financial practices and policies. The film follows U.S. Comptroller General David Walker as he crisscrosses the country explaining America's unsustainable fiscal policies to its citizens. The film interweaves archival footage and economic data to paint a profile of America's current economic situation. The film also proffers potential financial scenarios and propose solutions about how to recreate a fiscally sound nation for future generations.