On paper, there are $80-120 billion (real estate, investments, etc.), but in reality only about $30 billion is liquid and only for humanitarian uses (food, medicine). The money originates from oil revenues stuck abroad due to sanctions.

Partial release will allow essential imports, currency stabilization, and easing of social pressures, freeing internal resources for security and strengthening. However, this is a temporary solution and not an economic lifeline. 

The funds are not a substitute for ongoing export revenues. Access to $30 billion will give the regime breathing room for up to two years assuming other sanctions remain.