This dataset includes information on economic development projects that have been awarded incentives through Iowa Economic Development Authority programs as early as FY 2003, have signed contracts with the state and are in either the “performance” period, the “maintenance” period or are "in default" as of the end of the fiscal year noted. In most cases, projects are required to have met job, wage and capital investment obligations by their “Project Completion Date”. Beyond the completion date, projects are required to maintain the obligated jobs and investment through the “Maintenance Date." All projects provide information on total project costs, capital investment, as well as the amount of direct assistance and tax credits awarded to the project. Projected and contracted job data is available for all projects. However, project completion jobs and reported jobs is only available for those projects in the "maintenance" period. Projects in the "performance" period are still in the process of being implemented and are not yet complete. Projects in Default were considered “in default” as of the end of the annual report cut-off date (typically end of fiscal year). The status “in default” is a temporary one since businesses are allowed a contractually designated cure period to correct the default. Reasons for being considered “in default” range from not filing required reports to not creating the obligated jobs or investment required by the contract.