The 100 Orders are "binding instructions or directives to the Iraqi people that create penal consequences or have a direct bearing on the way Iraqis are regulated, including changes to Iraqi law" created in early 2004 by Paul Bremer under the Coalition Provisional Authority in Iraq. The orders called for the de-Baathification of Iraq as well as extensive economic changes. Most of the economic changes are focused on transitioning the economy of Iraq from a centrally planned economy to a market economy, as outlined in the contract by BearingPoint: