I don't have an IQ 180, but I do have a Pentax K5 and the electronic level is not correctly adjusted. I don't know why this is, but when I looked around the net, it seems that a number of cameras have had this problem. It may not be a problem at all with the IQ 180, but these levels are not to be taken for granted, and should be checked for accuracy. I checked mine with a very good carpenter's level, which I put on a level countertop, shimmed until the bubble was precisely level, and then took a shot of the level with the tripod-mounted camera's electronic level showing as precisely level. It wasn't; it was at least three or four degrees out of whack.