Government contracts and tenders are the source of most commercial opportunities in Iraq in all sectors, including the significant oil and gas sectors, and have been financed almost entirely by oil revenues. Increasingly, the GOI has asked investors and sellers to provide financing options and allow for deferred payments.  Ministries and state-owned enterprises (SOEs) release tenders through their websites with the specifications and bidding requirements. Businesses in Iraq continue to face extreme challenges resolving issues with GOI entities, including procurement disputes, receiving timely payments, and winning public tenders.  Difficulties with corruption, customs regulations, irregular and high tax liabilities, unclear visa and residency permit procedures, lack of alternative dispute resolution mechanisms, electricity shortages, and lack of access to financing remain common complaints from companies operating in Iraq.  Shifting and unevenly enforced regulations create additional burdens for investors.  The GOI currently operates 192 SOEs.