Valentin is Acapulco's resident playboy, until a former fling leaves a baby on his doorstep and him heading with her out of Mexico.

Friday night in Mexico City... guided by three different ways of understanding the world, 20-year-olds, Juan, Rodrigo and Christian live after-hour adventures of friendship, love, and respect in a city marked by social differences.

Déficit follows one day of crisis in the life of Cristobal (Gael Garcia Bernal), a spoilt, rich kid throwing a party for his friends at his parents' luxurious villa. A big fence and a live-in staff of servants are there to shield Cristobal from the harsher realities of life, while his younger sister Elisa (Camila Sodi), there with her own crowd, uses drugs as her chosen means of escape. There are, however, some realities that cannot be kept at bay forever, like the reason behind their parents' prolonged absence, the gradual breakdown in the villa's amenities, and Cristobal's dwindling university prospects.