The company is most likely involved in offering loans, as evidenced by a billboard located in South Bohan in Grand Theft Auto IV which says, among other things, "Helping you buy things you can't afford". Its name is presumably a reference to "IOU," a term which refers both to a document that acknowledges a debt owed, and is an abbreviation that phonetically matches the phrase "I owe you". In Grand Theft Auto IV, its main headquarters are located in Alderney City, Alderney. In Grand Theft Auto V, IOU has offices located in Rockford Hills, Los Santos.