# IOU The `IOU` vertical issues and manages trust line-based issued currencies. Each operation acts as the IOU's **issuer** — the account resolved from `from` (default: the primary signer's account) signs, and its address is the currency issuer. Callers name their own counterparty (`holder` / `to`) per call. | Method | Description | | --- | --- | | [issue](/docs/simplexrpl/references/verticals/iou/issue) | Bootstrap a new trust line-based IOU, optionally distributing an opening amount. | | [transfer](/docs/simplexrpl/references/verticals/iou/transfer) | Send IOU value to a destination account. | | [authorize](/docs/simplexrpl/references/verticals/iou/authorize) | Authorize a holder to hold this IOU. | | [lock](/docs/simplexrpl/references/verticals/iou/lock) | Freeze a holder's trust line (individual + deep freeze). | | [unlock](/docs/simplexrpl/references/verticals/iou/unlock) | Restore a frozen holder's trust line. | | [clawback](/docs/simplexrpl/references/verticals/iou/clawback) | Reclaim a holder's balance back to the issuer. | | [buyOffer](/docs/simplexrpl/references/verticals/iou/buyoffer) | Place a DEX order to acquire this IOU. | | [sellOffer](/docs/simplexrpl/references/verticals/iou/selloffer) | Place a DEX order to sell this IOU. | | [cancelOffer](/docs/simplexrpl/references/verticals/iou/canceloffer) | Cancel a standing offer. | | [retrieve](/docs/simplexrpl/references/verticals/iou/retrieve) | Read a single IOU trust line. | | [list](/docs/simplexrpl/references/verticals/iou/list) | List an account's IOU trust lines. | | [listOffers](/docs/simplexrpl/references/verticals/iou/listoffers) | List all open offers in the market for an IOU. |