Idle Air Controller counts is a masurement of how much air the IAC is pumping into the motor bypassing the throttle body. It only matter at idle when the TB blade is closed. Its what keeps the motor idleing since it needs a little air to idle.
Generally, if their real low, its a sign you have a vacuum leak somewhere. The motor is getting the air it needs at idle, so the IAC doesn't have to give it any air, so the counts are low.
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