IOUs

**IOUs** are Boss Rewards earned through defeating the The Senior Vice President. IOUs give a temporary flat damage boost to Gags in battle. There are 25 IOUs in total, 3 for each Gag Track and 1 boosting all types of Gags. Using an IOU will put that Toon on a **reward cooldown** for 2 turns (which includes the turn it was used).

Once Toons have acquired an IOU, they can use them in battle by clicking the  **IOU tab** on the Gags selection, then locating the IOU they wish to use. IOUs can boost up to **two Toons**, being the player and another Toon of their choosing. If Toons choose to use an IOU, they will not use a Gag that turn. When using an IOU, the called Toon appears and preforms a gag-boost of the selected type.

IOU boosts will be given to the next "X" amount of Gags from that Gag track, expiring afterwards. The power of an IOU is inversely related to its expiry limit, 3 uses have the lowest boost, and 1 use cards have the highest boost. If two or more Toons use the **same** IOU, only one will be used, and the other Toons will pass instead; prioritizing Toons from right to left. Using different IOUs of the same Gag Track on a single Toon will queue their effects (i.e. it will use the higher damage IOU first, then lower damage IOU once it expires).

You can view and delete IOUs from your Shtickerbook. Given that there is no (realistic) limit to how many IOUs a player can hold, it is not recommended to remove them. IOUs can be organized by uses limit and Gag Track. Players can also use the search bar to find specific IOUs, by searching up either the Toon name, Gag Track, or boost effect.

## Strategy & Tips

* Listed are some further clarifications of what each IOU does.
	+ Toon-Up IOUs bonuses are split across each toon healed if a group heal is used, rounded up.
		- e.g., 45 Bamboo Cane + 25 IOU = 70 Heal, 23.33 split across 3 = 24 laff healed to each Toon.
	+ Trap IOU bonuses are applied AFTER both the Prestige Trap and Executive damage bonus.
		- e.g., 120 Quicksand \* 20% Prestige bonus (144) \* 20% exe bonus (173) + Clerk Will IOU (238)
	+ Throw IOU bonuses affect the amount Prestige Throw heals.
		- e.g., 170 Wedding Cake + 70 Pierce would heal 48 Laff.
	+ Squirt IOU bonuses affect Splash damage as expected; 25% or 50% (depending on whether it's Prestiged) damage to cogs beside the target.
		- e.g., 85 Storm Cloud does 22/43 damage to adjacent cogs, with +35 Sanjay IOU (120 total) Storm does 30/60 to adjacent cogs.
	+ Zap IOU bonuses affect each jump individually.
		- e.g., Broken TV 84-38-38 (or 84-76) with +25 Dentist Daniel becomes 109-63-63 (or 109-101).
* Boosted Gags that miss do not consume any available IOUs.
* As IOUS put the user on cooldown for 2 turns (the current turn and the turn after), using one can leave you vulnerable if used at an improper time. Be sure that it is safe to use an IOU, especially if unites are available.

## Trivia

* IOUs replaced SOS Cards in v1.3.0.
* IOUs do not count as a stun for incoming Gags.
* Previously, each IOU had a maximum capacity of up to 4.2 billion, which is the 32 integer limit. This was realistically impossible to reach due to how slow and randomized IOU drops are.
	+ The current count is 999 of each.
* IOUs were initially going to be only be able to be used on one toon instead of two, as confirmed in the QA1.3 patch notes.
	+ This caused IOUs in the QA to be more powerful than anticipated, causing them to then nerf the power of most IOUs by 30% and Drop IOUs by about 50%.
* Back when Toon-Up had only 95% accuracy, an exception to IOUs not applying to dodged Gags were applied to Toon-Up. Meaning that any missed Toon-Up Gags would've consumed the IOU.