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Fair value and income recognized for derivatives not designated as hedging instruments

The following table presents the consolidated fair values of our derivatives that are not designated as hedging instruments in accordance with U.S GAAP:



Derivatives Not Designated as Hedging Instruments	Asset Derivatives⁽¹⁾						Liability Derivatives⁽²⁾
Derivatives Not Designated as Hedging Instruments	June 30, 2017			December 31, 2016			June 30, 2017			December 31, 2016
	(in millions)
Equity contracts	$	113		$	15		$	1,452		$	1,104
Credit contracts	1			17			9			39
Commodity contracts	—			2			18			11
Sub-total	114			34			1,479			1,154
Netting across contract types⁽³⁾	(113		)	(15		)	(113		)	(15		)
Total⁽³⁾	$	1		$	19		$	1,366		$	1,139


⁽¹⁾	Net asset derivatives are located within other assets in our condensed consolidated balance sheets.


⁽²⁾	Net liability derivatives are located within accrued expenses and other liabilities in our condensed consolidated balance sheets.


⁽³⁾	Excludes netting of cash collateral received and posted. The total collateral posted at June 30, 2017 and December 31, 2016 was $910 million and $634 million, respectively, across all counterparties, which are included in cash held at consolidated affiliated partnerships and restricted cash on the condensed consolidated balance sheets.

The following table presents the amount of gain (loss) recognized in the condensed consolidated statements of operations for our derivatives not designated as hedging instruments:



	Gain (Loss) Recognized in Income⁽¹⁾
Derivatives Not Designated as Hedging Instruments	Three Months Ended June 30,						Six Months Ended June 30,
Derivatives Not Designated as Hedging Instruments	2017			2016			2017			2016
	(in millions)
Equity contracts	$	(262	)	$	(250	)	$	(835	)	$	(658	)
Foreign exchange contracts	—			24			—			(14		)
Credit contracts	8			6			(17		)	131
Interest rate contracts	—			—			—			(12		)
Commodity contracts	(11		)	(19		)	(16		)	(68		)
	$	(265	)	$	(239	)	$	(868	)	$	(621	)


⁽¹⁾	Gains (losses) recognized on derivatives are classified in net gain (loss) from investment activities in our condensed consolidated statements of operations for our Investment segment and are included in other income (loss), net for all other segments.

Notional exposure of derivative instruments



	June 30, 2017				December 31, 2016
	Long Notional Exposure		Short Notional Exposure		Long Notional Exposure		Short Notional Exposure
Primary underlying risk:	(in millions)
Equity contracts	$	258	$	11,024	$	112	$	14,094
Credit contracts⁽¹⁾	—		460		202		472
Commodity contracts	484		217		16		754


⁽¹⁾	The short notional amount on our credit default swap positions was approximately $2.7 billion and $2.6 billion as of June 30, 2017 and December 31, 2016, respectively. However, because credit spreads cannot compress below zero, our downside short notional exposure to loss is $460 million and $472 million as of June 30, 2017 and December 31, 2016, respectively.

Inventories, Net (Tables)

6 Months Ended

Jun. 30, 2017

Inventory, Net [Abstract]

Inventories, net



	June 30, 2017		December 31, 2016
	(in millions)
Raw materials	$	361	$	483
Work in process	340		299
Finished goods	2,441		2,201
	$	3,142	$	2,983

Goodwill and Intangible Assets, Net (Tables)

6 Months Ended

Jun. 30, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill



	June 30, 2017							December 31, 2016
	Gross Carrying Amount		Accumulated Impairment			Net Carrying Value		Gross Carrying Amount		Accumulated Impairment			Net Carrying Value
	(in millions)
Automotive	$	1,693	$	(537	)	$	1,156	$	1,662	$	(537	)	$	1,125
Railcar	7		—			7		7		—			7
Food Packaging	5		—			5		4		—			4
	$	1,705	$	(537	)	$	1,168	$	1,673	$	(537	)	$	1,136

Intangible assets, net



	June 30, 2017							December 31, 2016
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Value		Gross Carrying Amount		Accumulated Amortization			Net Carrying Value
	(in millions)
Definite-lived intangible assets:
Customer relationships	$	1,081	$	(504	)	$	577	$	1,059	$	(471	)	$	588
Developed technology	142		(110		)	32		142		(104		)	38
In-place leases	121		(87		)	34		121		(83		)	38
Gasification technology license	60		(12		)	48		60		(11		)	49
Other	55		(25		)	30		47		(22		)	25
	$	1,459	$	(738	)	$	721	$	1,429	$	(691	)	$	738
Indefinite-lived intangible assets:
Trademarks and brand names						$	305						$	305
Gaming licenses						37							37
						342							342
Intangible assets, net						$	1,063						$	1,080

Pensions, Other Post-employment Benefits and Employee Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2017

Retirement Benefits [Abstract]

Net periodic benefit costs



	Pension Benefits						Other Post-Retirement Benefits
	Three Months Ended June 30,						Three Months Ended June 30,
	2017			2016			2017		2016
	(in millions)
Service cost	$	5		$	4		$	—	$	—
Interest cost	15			17			2		3
Expected return on plan assets	(14		)	(15		)	—		—
Amortization of actuarial losses	5			6			—		—
Amortization of prior service credit	—			—			—		(1		)
	$	11		$	12		$	2	$	2



	Pension Benefits						Other Post-Retirement Benefits
	Six Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017			2016
	(in millions)
Service cost	$	9		$	8		$	—		$	—
Interest cost	31			34			5			6
Expected return on plan assets	(28		)	(29		)	—			—
Amortization of actuarial losses	11			11			—			1
Amortization of prior service credit	—			—			(1		)	(2		)
	$	23		$	24		$	4		$	5

Net Income Per LP Unit (Tables)

6 Months Ended

Jun. 30, 2017

Earnings Per Unit [Abstract]

Net income per LP unit



	Three Months Ended June 30,					Six Months Ended June 30,
	2017		2016			2017		2016
	(in millions, except per unit data)
Net income (loss) attributable to Icahn Enterprises	$	1,553	$	(69	)	$	1,535	$	(906	)
Net income (loss) attributable to Icahn Enterprises allocable to limited partners (98.01% allocation)	$	1,522	$	(68	)	$	1,504	$	(888	)

Basic and diluted income (loss) per LP unit	$	9.51	$	(0.50	)	$	9.77	$	(6.68	)
Basic and diluted weighted average LP units outstanding	160		135			154		133

Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Condensed statements of operations by reporting segment



	Three Months Ended June 30, 2017
	Investment		Automotive		Energy			Railcar			Gaming			Metals		Mining			Food Packaging			Real Estate		Home Fashion			Holding Company			Consolidated
	(in millions)
Revenues:
Net sales	$	—	$	2,518	$	1,435		$	55		$	—		$	102	$	22		$	99		$	6	$	45		$	—		$	4,282
Other revenues from operations	—		125		—			121			222			—		—			—			19		—			—			487
Net income from investment activities	294		—		—			2			—			—		—			—			—		—			18			314
Interest and dividend income	27		1		—			1			—			—		1			—			—		—			3			33
Gain (loss) on disposition of assets, net	—		5		(1		)	1,521			—			—		—			—			—		—			—			1,525
Other income (loss), net	—		12		1			—			—			—		1			(1		)	—		—			—			13
	321		2,661		1,435			1,700			222			102		24			98			25		45			21			6,654
Expenses:
Cost of goods sold	—		2,027		1,416			50			—			98		13			75			4		40			—			3,723
Other expenses from operations	—		120		—			39			107			—		—			—			12		—			—			278
Selling, general and administrative	3		435		34			15			91			4		2			17			4		9			9			623
Restructuring, net	—		—		—			—			—			—		—			2			—		—			—			2
Impairment	—		2		—			67			—			—		—			—			—		—			—			69
Interest expense	45		42		27			15			3			—		1			4			1		—			80			218
	48		2,626		1,477			186			201			102		16			98			21		49			89			4,913
Income (loss) before income tax benefit (expense)	273		35		(42		)	1,514			21			—		8			—			4		(4		)	(68		)	1,741
Income tax benefit (expense)	—		511		13			(507		)	(7		)	1		(2		)	—			—		—			(25		)	(16		)
Net income (loss)	273		546		(29		)	1,007			14			1		6			—			4		(4		)	(93		)	1,725
Less: net income (loss) attributable to non-controlling interests	176		3		(16		)	4			4			—		1			—			—		—			—			172
Net income (loss) attributable to Icahn Enterprises	$	97	$	543	$	(13	)	$	1,003		$	10		$	1	$	5		$	—		$	4	$	(4	)	$	(93	)	$	1,553

Supplemental information:
Capital expenditures	$	—	$	109	$	33		$	50		$	31		$	1	$	8		$	6		$	—	$	1		$	—		$	239
Depreciation and amortization⁽¹⁾	$	—	$	126	$	71		$	18		$	17		$	5	$	1		$	7		$	5	$	2		$	—		$	252



	Three Months Ended June 30, 2016
	Investment			Automotive			Energy			Railcar			Gaming			Metals			Mining			Food Packaging			Real Estate		Home Fashion			Holding Company			Consolidated
	(in millions)
Revenues:
Net sales	$	—		$	2,473		$	1,283		$	97		$	—		$	76		$	21		$	85		$	6	$	53		$	—		$	4,094
Other revenues from operations	—			118			—			133			254			—			—			—			18		—			—			523
Net (loss) gain from investment activities	(308		)	—			—			—			—			—			—			—			—		—			—			(308		)
Interest and dividend income	22			1			—			1			—			—			1			—			—		—			3			28
Gain on disposition of assets, net	—			—			—			—			—			1			—			—			—		—			—			1
Other (loss) income, net	(1		)	22			(7		)	1			—			—			(5		)	1			—		—			1			12
	(287		)	2,614			1,276			232			254			77			17			86			24		53			4			4,350
Expenses:
Cost of goods sold	—			1,986			1,175			82			—			75			16			63			5		46			—			3,448
Other expenses from operations	—			125			—			52			125			—			—			—			12		—			—			314
Selling, general and administrative	19			399			33			10			114			6			4			15			2		9			4			615
Restructuring, net	—			6			—			—			—			—			—			—			—		—			—			6
Impairment	—			—			—			—			—			—			—			—			—		—			—			—
Interest expense	45			38			19			21			3			—			2			3			—		—			71			202
	64			2,554			1,227			165			242			81			22			81			19		55			75			4,585
(Loss) income before income tax (expense) benefit	(351		)	60			49			67			12			(4		)	(5		)	5			5		(2		)	(71		)	(235		)
Income tax (expense) benefit	—			(18		)	(15		)	(15		)	(4		)	3			—			(3		)	—		—			2			(50		)
Net (loss) income	(351		)	42			34			52			8			(1		)	(5		)	2			5		(2		)	(69		)	(285		)
Less: net (loss) income attributable to non-controlling interests	(244		)	7			12			8			2			—			(1		)	—			—		—			—			(216		)
Net (loss) income attributable to Icahn Enterprises	$	(107	)	$	35		$	22		$	44		$	6		$	(1	)	$	(4	)	$	2		$	5	$	(2	)	$	(69	)	$	(69	)

Supplemental information:
Capital expenditures	$	—		$	109		$	35		$	23		$	32		$	1		$	3		$	3		$	—	$	5		$	—		$	211
Depreciation and amortization⁽¹⁾	$	—		$	113		$	67		$	34		$	18		$	5		$	—		$	6		$	6	$	2		$	—		$	251



	Six Months Ended June 30, 2017
	Investment			Automotive		Energy			Railcar			Gaming			Metals		Mining			Food Packaging			Real Estate		Home Fashion			Holding Company			Consolidated
	(in millions)
Revenues:
Net sales	$	—		$	4,995	$	2,942		$	116		$	—		$	205	$	55		$	189		$	7	$	92		$	—		$	8,601
Other revenues from operations	—			233		—			254			439			—		—			—			36		—			—			962
Net income from investment activities	166			—		—			2			—			—		—			—			—		—			16			184
Interest and dividend income	53			1		—			1			1			—		1			—			—		—			5			62
Gain (loss) on disposition of assets, net	—			3		(1		)	1,521			(3		)	—		—			—			—		—			—			1,520
Other (loss) income, net	(41		)	30		13			1			1			—		(1		)	(1		)	—		—			—			2
	178			5,262		2,954			1,895			438			205		55			188			43		92			21			11,331
Expenses:
Cost of goods sold	—			4,023		2,835			105			—			194		30			143			5		80			—			7,415
Other expenses from operations	—			219		—			82			208			—		—			—			23		—			—			532
Selling, general and administrative	5			865		70			29			193			9		8			33			6		19			13			1,250
Restructuring, net	—			7		—			—			—			—		—			2			—		—			—			9
Impairment	—			8		—			67			—			—		—			—			2		—			—			77
Interest expense	92			82		54			34			6			—		3			7			1		—			162			441
	97			5,204		2,959			317			407			203		41			185			37		99			175			9,724
Income (loss) before income tax benefit (expense)	81			58		(5		)	1,578			31			2		14			3			6		(7		)	(154		)	1,607
Income tax benefit (expense)	—			518		4			(519		)	(21		)	1		(2		)	(1		)	—		—			(22		)	(42		)
Net income (loss)	81			576		(1		)	1,059			10			3		12			2			6		(7		)	(176		)	1,565
Less: net income (loss) attributable to non-controlling interests	7			6		(5		)	8			11			—		2			1			—		—			—			30
Net income (loss) attributable to Icahn Enterprises	$	74		$	570	$	4		$	1,051		$	(1	)	$	3	$	10		$	1		$	6	$	(7	)	$	(176	)	$	1,535

Supplemental information:
Capital expenditures	$	—		$	220	$	57		$	109		$	53		$	3	$	17		$	9		$	—	$	2		$	—		$	470
Depreciation and amortization⁽¹⁾	$	—		$	247	$	138		$	36		$	35		$	10	$	2		$	13		$	10	$	4		$	—		$	495



	Six Months Ended June 30, 2016
	Investment			Automotive			Energy			Railcar			Gaming			Metals			Mining			Food Packaging			Real Estate		Home Fashion			Holding Company			Consolidated
	(in millions)
Revenues:
Net sales	$	—		$	4,794		$	2,189		$	221		$	—		$	134		$	31		$	162		$	8	$	103		$	—		$	7,642
Other revenues from operations	—			198			—			265			472			—			—			—			34		—			—			969
Net (loss) gain from investment activities	(1,253		)	—			—			—			—			—			—			—			—		—			9			(1,244		)
Interest and dividend income	60			2			—			2			—			—			1			—			—		—			5			70
Gain on disposition of assets, net	—			9			—			—			—			1			—			—			1		—			—			11
Other (loss) income, net	(2		)	37			(8		)	3			—			—			(8		)	5			—		1			1			29
	(1,195		)	5,040			2,181			491			472			135			24			167			43		104			15			7,477
Expenses:
Cost of goods sold	—			3,898			2,102			184			—			139			30			124			6		88			—			6,571
Other expenses from operations	—			201			—			106			231			—			—			—			22		—			—			560
Selling, general and administrative	7			749			68			22			211			10			8			27			5		18			8			1,133
Restructuring, net	—			21			—			—			—			—			—			—			—		—			—			21
Impairment	—			3			574			—			—			—			—			—			—		—			—			577
Interest expense	132			77			30			44			6			—			3			6			1		—			144			443
	139			4,949			2,774			356			448			149			41			157			34		106			152			9,305
(Loss) income before income tax (expense) benefit	(1,334		)	91			(593		)	135			24			(14		)	(17		)	10			9		(2		)	(137		)	(1,828		)
Income tax (expense) benefit	—			(21		)	13			(33		)	(10		)	7			(1		)	(4		)	—		—			(17		)	(66		)
Net (loss) income	(1,334		)	70			(580		)	102			14			(7		)	(18		)	6			9		(2		)	(154		)	(1,894		)
Less: net (loss) income attributable to non-controlling interests	(777		)	14			(249		)	22			5			—			(4		)	1			—		—			—			(988		)
Net (loss) income attributable to Icahn Enterprises	$	(557	)	$	56		$	(331	)	$	80		$	9		$	(7	)	$	(14	)	$	5		$	9	$	(2	)	$	(154	)	$	(906	)

Supplemental information:
Capital expenditures	$	—		$	208		$	83		$	62		$	48		$	2		$	5		$	6		$	—	$	7		$	—		$	421
Depreciation and amortization⁽¹⁾	$	—		$	217		$	123		$	68		$	35		$	11		$	1		$	11		$	11	$	4		$	—		$	481


⁽¹⁾	Excludes amounts related to the amortization of deferred financing costs and debt discounts and premiums included in interest expense in the amounts of $4 million and $4 million for the three months ended June 30, 2017 and 2016, respectively, and $9 million and $8 million for the six months ended June 30, 2017 and 2016, respectively.

Condensed balance sheets by reporting segment



	June 30, 2017
	Investment		Automotive		Energy		Railcar		Gaming		Metals		Mining		Food Packaging		Real Estate		Home Fashion		Holding Company			Consolidated
	(in millions)
ASSETS
Cash and cash equivalents	$	17	$	387	$	830	$	103	$	267	$	9	$	25	$	14	$	83	$	1	$	653		$	2,389
Cash held at consolidated affiliated partnerships and restricted cash	968		—		—		19		15		5		—		2		2		5		3			1,019
Investments	8,620		280		7		27		29		—		—		—		—		—		339			9,302
Accounts receivable, net	—		1,389		142		45		10		54		3		76		3		35		—			1,757
Inventories, net	—		2,528		318		71		—		32		27		91		—		75		—			3,142
Property, plant and equipment, net	—		3,417		3,285		1,164		787		92		168		169		455		73		—			9,610
Goodwill and intangible assets, net	—		1,769		308		7		75		3		—		34		34		1		—			2,231
Other assets	1,415		616		69		468		207		27		20		105		161		7		12			3,107
Total assets	$	11,020	$	10,386	$	4,959	$	1,904	$	1,390	$	222	$	243	$	491	$	738	$	197	$	1,007		$	32,557
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	$	1,537	$	3,018	$	1,518	$	339	$	160	$	50	$	37	$	93	$	71	$	38	$	266		$	7,127
Securities sold, not yet purchased, at fair value	1,729		—		—		—		—		—		—		—		—		—		—			1,729
Due to brokers	676		—		—		—		—		—		—		—		—		—		—			676
Post-employment benefit liability	—		1,127		—		9		—		2		—		72		—		—		—			1,210
Debt	—		3,411		1,166		559		286		1		56		273		24		2		5,507			11,285
Total liabilities	3,942		7,556		2,684		907		446		53		93		438		95		40		5,773			22,027

Equity attributable to Icahn Enterprises	2,742		2,678		958		786		702		169		125		37		643		157		(4,766		)	4,231
Equity attributable to non-controlling interests	4,336		152		1,317		211		242		—		25		16		—		—		—			6,299
Total equity	7,078		2,830		2,275		997		944		169		150		53		643		157		(4,766		)	10,530
Total liabilities and equity	$	11,020	$	10,386	$	4,959	$	1,904	$	1,390	$	222	$	243	$	491	$	738	$	197	$	1,007		$	32,557



	December 31, 2016
	Investment		Automotive		Energy		Railcar		Gaming		Metals		Mining		Food Packaging		Real Estate		Home Fashion		Holding Company			Consolidated
	(in millions)
ASSETS
Cash and cash equivalents	$	13	$	353	$	736	$	179	$	244	$	4	$	14	$	39	$	24	$	2	$	225		$	1,833
Cash held at consolidated affiliated partnerships and restricted cash	752		2		—		19		15		5		—		2		2		4		3			804
Investments	9,213		270		6		35		33		—		—		—		—		—		324			9,881
Accounts receivable, net	—		1,270		152		40		12		29		5		63		3		35		—			1,609
Inventories, net	—		2,353		349		75		—		38		25		72		—		71		—			2,983
Property, plant and equipment, net	—		3,302		3,358		1,567		814		100		152		152		602		75		—			10,122
Goodwill and intangible assets, net	—		1,765		318		7		75		4		—		8		38		1		—			2,216
Other assets	1,518		504		94		1,410		209		13		23		92		18		5		1			3,887
Total assets	$	11,496	$	9,819	$	5,013	$	3,332	$	1,402	$	193	$	219	$	428	$	687	$	193	$	553		$	33,335
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	$	1,236	$	2,834	$	1,474	$	2,100	$	153	$	34	$	38	$	69	$	20	$	29	$	168		$	8,155
Securities sold, not yet purchased, at fair value	1,139		—		—		—		—		—		—		—		—		—		—			1,139
Due to brokers	3,725		—		—		—		—		—		—		—		—		—		—			3,725
Post-employment benefit liability	—		1,113		—		9		—		2		—		56		—		—		—			1,180
Debt	—		3,259		1,165		571		287		2		55		265		25		—		5,490			11,119
Total liabilities	6,100		7,206		2,639		2,680		440		38		93		390		45		29		5,658			25,318

Equity attributable to Icahn Enterprises	1,669		2,292		1,034		444		730		155		104		25		642		164		(5,105		)	2,154
Equity attributable to non-controlling interests	3,727		321		1,340		208		232		—		22		13		—		—		—			5,863
Total equity	5,396		2,613		2,374		652		962		155		126		38		642		164		(5,105		)	8,017
Total liabilities and equity	$	11,496	$	9,819	$	5,013	$	3,332	$	1,402	$	193	$	219	$	428	$	687	$	193	$	553		$	33,335

Changes in Accumulated Other Comprehensive Loss (Tables)

6 Months Ended

Jun. 30, 2017

Accumulated Other Comprehensive Income (Loss) [Abstract]

Accumulated other comprehensive income (loss)



	Post-Retirement Benefits, Net of Tax			Hedge Instruments, Net of Tax			Translation Adjustments and Other, Net of Tax			Total
	(in millions)
Balance, December 31, 2016	$	(614	)	$	(22	)	$	(948	)	$	(1,584	)
Other comprehensive income before reclassifications, net of tax	—			—			109			109
Reclassifications from accumulated other comprehensive loss to earnings	10			3			(1		)	12
Other comprehensive income, net of tax	10			3			108			121
Balance, June 30, 2017	$	(604	)	$	(19	)	$	(840	)	$	(1,463	)

Other Income (Loss), Net (Tables)

6 Months Ended

Jun. 30, 2017

Other (Loss) Income, Net [Abstract]

Other income (loss), net



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017			2016
	(in millions)
Realized and unrealized (loss) gain on derivatives, net (Note 6)	$	—		$	(2	)	$	12		$	(3	)
Other derivative loss	—			—			(41		)	—
Loss on extinguishment of debt (Note 9)	(2		)	(5		)	(4		)	(5		)
Equity earnings from non-consolidated affiliates	18			21			36			36
Foreign currency transaction (loss) gain	(1		)	1			(8		)	(2		)
Other	(2		)	(3		)	7			3
	$	13		$	12		$	2		$	29

Supplemental Cash Flow Information (Tables)

6 Months Ended

Jun. 30, 2017

Supplemental Cash Flow Information [Abstract]

Supplemental cash flow information



	Six Months Ended June 30,
	2017		2016
	(in millions)
Cash payments for interest, net of amounts capitalized	$	326	$	318
Net cash payments for income taxes	65		52
Acquisition of subsidiary common stock included in accrued expenses and other liabilities	51		—
Investment in subsidiaries prior to acquiring a controlling interest	—		286
LP unit issuance for remaining 25% interest in ARL	—		35
Subsidiary common unit issuance for acquisition of CVR Nitrogen	—		336
Capital expenditures included in accounts payable, accrued expenses and other liabilities	66		53

Description of Business (Details)	3 Months Ended		6 Months Ended
Description of Business (Details)	Jun. 30, 2017 USD ($)	Jun. 30, 2016 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)	Dec. 19, 2016 USD ($)
Description of Business [Line Items]
Proceeds from disposition of assets			$ 1,282,000,000	$ 11,000,000
Gain on disposition of assets, net	$ 1,525,000,000	$ 1,000,000	$ 1,520,000,000	11,000,000
Icahn Enterprises Holdings
Description of Business [Line Items]
Percentage of equity ownership in operating subsidiary			99.00%
Proceeds from disposition of assets			$ 1,282,000,000	11,000,000
Gain on disposition of assets, net	1,525,000,000	1,000,000	1,520,000,000	11,000,000
Investment Funds
Description of Business [Line Items]
Fair value of interest in subsidiary	2,700,000,000		$ 2,700,000,000		$ 1,700,000,000
CVR Refining
Description of Business [Line Items]
Percentage of equity ownership in operating subsidiary			3.90%
CVR Energy
Description of Business [Line Items]
Percentage of equity ownership in operating subsidiary			82.00%
ARI
Description of Business [Line Items]
Percentage of equity ownership in operating subsidiary			62.20%
Ferrous Resources
Description of Business [Line Items]
Percentage of equity ownership in operating subsidiary			77.20%
Viskase
Description of Business [Line Items]
Percentage of equity ownership in operating subsidiary			74.60%
Icahn Enterprises G.P.
Description of Business [Line Items]
General partner ownership percentage in Icahn Enterprises			1.00%
General partner ownership interest in Icahn Enterprises Holdings			1.00%
Aggregate general partner ownership interest of parent and operating subsidiary			1.99%
Mr. Icahn and affiliates
Description of Business [Line Items]
Affiliate ownership interest in Icahn Enterprises			90.60%
Gaming Segment
Description of Business [Line Items]
Gain on disposition of assets, net	0	0	$ (3,000,000)	0
Gaming Segment \| Tropicana
Description of Business [Line Items]
Percentage of equity ownership in operating subsidiary			72.50%
Automotive Segment
Description of Business [Line Items]
Gain on disposition of assets, net	5,000,000	0	$ 3,000,000	9,000,000
Automotive Segment \| Federal-Mogul
Description of Business [Line Items]
Percentage of equity ownership in operating subsidiary			100.00%
Payments to acquire additional interest in subsidiaries			$ 305,000,000
Energy Segment
Description of Business [Line Items]
Gain on disposition of assets, net	(1,000,000)	0	$ (1,000,000)	0
Energy Segment \| CVR Refining
Description of Business [Line Items]
Percentage of equity ownership in operating subsidiary			66.00%
Energy Segment \| CVR Partners
Description of Business [Line Items]
Percentage of equity ownership in operating subsidiary			34.00%
Railcar Segment
Description of Business [Line Items]
Value of business to be disposed of						$ 2,800,000,000
Estimated number of railcars to be disposed of (number of railcars)						29,000
Estimated number of additional railcars with option to sell (number of railcars)						4,600
Expected future proceeds from sale of assets held for sale			$ 559,000,000
Gain on disposition of assets, net	1,521,000,000	0	1,521,000,000	0
Holding Company
Description of Business [Line Items]
Proceeds from disposition of assets			1,300,000,000
Gain on disposition of assets, net	$ 0	$ 0	$ 0	$ 0

Basis of Presentation and Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Jan. 01, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Debt	$ 11,285		$ 11,285			$ 11,119
Fair value of long-term debt	11,500		11,500			11,200
Restricted cash	1,019		1,019			804
Restricted cash
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Restricted cash	961		961			686
Automotive Segment
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Debt	3,411		3,411			3,259
Restricted cash	0		0			2
Gross amount of transferred receivables under factoring arrangements	601		601			487
Gross amount of transferred receivables under factoring arrangements qualifying as sales	595		595			485
Proceeds from transferred receivables under factoring arrangements qualifying as sales	442	$ 429	916	$ 842
Expenses associated with transferred receivables under factoring arrangements	4	$ 4	$ 8	$ 7
Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Percentage of equity ownership in operating subsidiary			99.00%
Debt	11,289		$ 11,289			11,122
Restricted cash	1,019		1,019			804
Cash and cash equivalents \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Assets of VIE's	567		567			370
Cash held at consolidated affiliated partnerships and restricted cash \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Assets of VIE's	968		968			752
Investments \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Assets of VIE's	8,627		8,627			9,219
Due from brokers \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Assets of VIE's	1,391		1,391			1,482
Property, plant and equipment, net \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Assets of VIE's	3,259		3,259			3,331
Inventories \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Assets of VIE's	318		318			349
Intangible assets, net \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Assets of VIE's	308		308			318
Other assets \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Assets of VIE's	78		78			110
Accounts payable, accrued expenses and other liabilities \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Liabilities of VIE's	2,124		2,124			1,769
Securities sold, not yet purchased, at fair value \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Liabilities of VIE's	1,730		1,730			1,139
Due to brokers \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Liabilities of VIE's	676		676			3,725
Debt \| Icahn Enterprises Holdings
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Liabilities of VIE's	$ 1,166		$ 1,166			$ 1,165
Equity
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Effect of adopting new accounting principle on consolidated financial statements					$ 47

Related Party Transactions (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
	Feb. 29, 2016	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Mr. Icahn and affiliates
Related Party Transaction [Line Items]
Percentage fair value of investments in Funds that is attributable to Mr. Icahn		61.00%		61.00%		69.00%
Mr. Icahn and affiliates \| Investment in funds
Related Party Transaction [Line Items]
Amount of transaction with related party				$ 600	$ 490
Mr. Icahn and affiliates \| Investment balance in funds
Related Party Transaction [Line Items]
Related party transaction, balance		$ 4,300		4,300		$ 3,700
Consolidated VIE \| Expense sharing arrangement
Related Party Transaction [Line Items]
Amount of transaction with related party		3	$ 19	5	7
Equity method investee \| Passenger vehicle services
Related Party Transaction [Line Items]
Amount of transaction with related party		3		5
Insight Portfolio Group LLC \| Buying group operating expenses
Related Party Transaction [Line Items]
Expenses for transactions with related party		$ 1	$ 1	$ 1	$ 1
ARL
Related Party Transaction [Line Items]
Equity issued to acquire additional interest in consolidated subsidiary (number of units)	685,367
Percentage of equity ownership in operating subsidiary				100.00%

Investments and Related Matters Investment Segment (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Schedule of Investments [Line Items]
Investments	$ 9,302		$ 9,302		$ 9,881
Securities sold, not yet purchased, at fair value	1,729		1,729		1,139
Investment Segment
Schedule of Investments [Line Items]
Investments	8,620		8,620		9,213
Securities sold, not yet purchased, at fair value	1,729		1,729		1,139
Portion of trading gains (loss) that relates to trading securities still held at balance sheet date	388	$ (74)	622	$ (189)
Investment Segment \| Equity securities:
Schedule of Investments [Line Items]
Investments	8,211		8,211		9,023
Securities sold, not yet purchased, at fair value	1,676		1,676		1,087
Investment Segment \| Corporate debt securities
Schedule of Investments [Line Items]
Investments	409		409		190
Investment Segment \| Basic materials \| Equity securities:
Schedule of Investments [Line Items]
Investments	880		880		963
Investment Segment \| Consumer, non-cyclical \| Equity securities:
Schedule of Investments [Line Items]
Investments	2,203		2,203		2,677
Securities sold, not yet purchased, at fair value	161		161		0
Investment Segment \| Consumer, cyclical \| Equity securities:
Schedule of Investments [Line Items]
Securities sold, not yet purchased, at fair value	1,306		1,306		968
Investment Segment \| Consumer, cyclical \| Corporate debt securities
Schedule of Investments [Line Items]
Securities sold, not yet purchased, at fair value	53		53		52
Investment Segment \| Energy \| Equity securities:
Schedule of Investments [Line Items]
Investments	1,449		1,449		1,278
Securities sold, not yet purchased, at fair value	101		101		19
Investment Segment \| Financial \| Equity securities:
Schedule of Investments [Line Items]
Investments	2,151		2,151		2,385
Investment Segment \| Industrial \| Equity securities:
Schedule of Investments [Line Items]
Securities sold, not yet purchased, at fair value	108		108		100
Investment Segment \| Technology \| Equity securities:
Schedule of Investments [Line Items]
Investments	822		822		911
Investment Segment \| Other \| Equity securities:
Schedule of Investments [Line Items]
Investments	$ 706		$ 706		809
Hertz \| Investment Segment
Schedule of Investments [Line Items]
Ownership percentage in investment measured at fair value that would otherwise be accounted for under equity method	28.00%		28.00%
Unrealized gain (loss) on equity method investments under fair value option	$ (142)		$ (236)
Fair value of equity method investment under fair value option	$ 269		$ 269		505
Herbalife \| Investment Segment
Schedule of Investments [Line Items]
Ownership percentage in investment measured at fair value that would otherwise be accounted for under equity method	19.60%		19.60%
Unrealized gain (loss) on equity method investments under fair value option	$ 241		$ 423
Fair value of equity method investment under fair value option	$ 1,300		$ 1,300		$ 867

Investments and Related Matters Other Segments (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Schedule of Investments [Line Items]
Investments	$ 9,302	$ 9,881
Other Segments
Schedule of Investments [Line Items]
Investments	682	668
Other Segments \| Equity method investments
Schedule of Investments [Line Items]
Investments	312	302
Other Segments \| Other investments (measured at fair value)
Schedule of Investments [Line Items]
Investments	$ 370	$ 366

Fair Value Measurements Fair Value Measurement (Details) - USD ($)
$ in Millions

Jun. 30, 2017

Dec. 31, 2016

$ 1,729

$ 1,139

Recurring measurement

8,966

9,551

^[1]

8,967

9,574

1,729

1,139

274

187

Financial and Nonfinancial Liabilities, Fair Value Disclosure

^[2]

1,366

1,139

3,369

2,465

Recurring measurement | Level 1

8,214

9,033

^[1]

8,214

9,033

1,676

1,087

Financial and Nonfinancial Liabilities, Fair Value Disclosure

^[2]

1,676

1,087

Recurring measurement | Level 2

523

306

^[1]

524

329

274

187

Financial and Nonfinancial Liabilities, Fair Value Disclosure

^[2]

1,366

1,139

1,693

1,378

Recurring measurement | Level 3

229

212

^[1]

229

212

Financial and Nonfinancial Liabilities, Fair Value Disclosure

^[2]

$ 0

[1]	Amounts are classified within other assets in our condensed consolidated balance sheets.
[2]	Amounts are classified within accrued expenses and other liabilities in our condensed consolidated balance sheets.

Fair Value Measurements Changes in Fair Value Level 3 (Details) - Recurring measurement - Level 3 - USD ($)
$ in Millions

6 Months Ended

Jun. 30, 2017

Jun. 30, 2016

Dec. 31, 2016

Dec. 31, 2015

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, [Roll Forward]

Fair value of assets measured at fair value on a recurring basis

$ 229

$ 223

$ 212

$ 283

Net realized and unrealized gains(1)

^[1]

Purchases

Transfers out

(6)

(129)

Transfers in

Unrealized gain included in earnings related to Level 3 assets still held at period end

$ (17)

$ 6

[1]

Includes net unrealized gains (losses) of $17 million and $(6) million for the six months ended June 30, 2017 and 2016, respectively, relating to investments still held at June 30 of each respective period and which are included in net gain (loss) from investment activities in the condensed consolidated statements of operations.

Fair Value Measurements Narrative (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Recurring measurement \| Level 3
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Transfers out		$ (6)	$ (129)
Fair value of assets measured at fair value on a recurring basis	$ 229	229	223	$ 212	$ 283
Recurring measurement \| Gaming Segment \| Corporate debt securities
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Transfers out			(126)
Recurring measurement \| Holding Company \| Trading securities
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value of assets measured at fair value on a recurring basis	224	224		$ 207
Nonrecurring measurement
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Impairment of PP&E		3	$ 3
Inventory Write-down	2	7
Impairment of assets held for sale	$ 67	$ 67

Financial Instruments Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Investment Segment
Derivative [Line Items]
Fair value derivative instruments with credit risk related contingent features in a liability position	$ 9	$ 39

Financial Instruments Derivatives Not Designated as Hedging, Fair Value Table (Details) - USD ($)
$ in Millions

Jun. 30, 2017

Dec. 31, 2016

Not designated as hedging instrument | Other assets

Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]

Netting across contract types

^[1]

$ 114

$ 34

^[1],[2]

(113)

(15)

Not designated as hedging instrument | Other assets | Equity contracts

^[1],[2]

Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]

Not designated as hedging instrument | Other assets | Credit contracts

^[1]

113

Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]

Not designated as hedging instrument | Other assets | Commodity contracts

^[1]

Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]

Not designated as hedging instrument | Accrued expenses and other liabilities

^[1]

Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]

Netting across contract types

^[3]

1,479

1,154

^[2],[3]

(113)

(15)

Not designated as hedging instrument | Accrued expenses and other liabilities | Equity contracts

^[2],[3]

1,366

1,139

Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]

Not designated as hedging instrument | Accrued expenses and other liabilities | Credit contracts

^[3]

1,452

1,104

Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]

Not designated as hedging instrument | Accrued expenses and other liabilities | Commodity contracts

^[3]

Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]

Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]

^[3]

Investment Segment

Collateral for derivative positions

$ 910

$ 634

[1]	Net asset derivatives are located within other assets in our condensed consolidated balance sheets.
[2]	Excludes netting of cash collateral received and posted. The total collateral posted at June 30, 2017 and December 31, 2016 was $910 million and $634 million, respectively, across all counterparties, which are included in cash held at consolidated affiliated partnerships and restricted cash on the condensed consolidated balance sheets.
[3]	Net liability derivatives are located within accrued expenses and other liabilities in our condensed consolidated balance sheets.

Financial Instruments Gain (Loss) Recognized on Derivatives Not Designated as Hedging Table (Details) - Net gain from investment activities - Not designated as hedging instrument - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2017

Jun. 30, 2016

Jun. 30, 2017

Jun. 30, 2016

Derivative Instruments, Gain (Loss) [Line Items]

Gain (loss) on derivatives not designated as hedging instruments recognized in income

^[1]

$ (265)

$ (239)

$ (868)

$ (621)

Equity contracts

Derivative Instruments, Gain (Loss) [Line Items]

Gain (loss) on derivatives not designated as hedging instruments recognized in income

^[1]

(262)

(250)

(835)

(658)

Foreign exchange contracts

Derivative Instruments, Gain (Loss) [Line Items]

Gain (loss) on derivatives not designated as hedging instruments recognized in income

^[1]

(14)

Credit contracts

Derivative Instruments, Gain (Loss) [Line Items]

Gain (loss) on derivatives not designated as hedging instruments recognized in income

^[1]

(17)

131

Interest rate contracts

Derivative Instruments, Gain (Loss) [Line Items]

Gain (loss) on derivatives not designated as hedging instruments recognized in income

^[1]

(12)

Commodity contracts

Derivative Instruments, Gain (Loss) [Line Items]

Gain (loss) on derivatives not designated as hedging instruments recognized in income

^[1]

$ (11)

$ (19)

$ (16)

$ (68)

[1]	Gains (losses) recognized on derivatives are classified in net gain (loss) from investment activities in our condensed consolidated statements of operations for our Investment segment and are included in other income (loss), net for all other segments.

Financial Instruments Derivative Activities Table (Details) - USD ($)
$ in Millions

Jun. 30, 2017

Dec. 31, 2016

Equity contracts

Long Notional Exposure

$ 258

$ 112

Short Notional Exposure

11,024

14,094

Credit contracts

Notional value of interest rate swap agreements

Long Notional Exposure

^[1]

202

Short Notional Exposure

^[1]

460

472

2,700

2,600

Commodity contracts

Long Notional Exposure

484

Short Notional Exposure

$ 217

$ 754

[1]

The short notional amount on our credit default swap positions was approximately $2.7 billion and $2.6 billion as of June 30, 2017 and December 31, 2016, respectively. However, because credit spreads cannot compress below zero, our downside short notional exposure to loss is $460 million and $472 million as of June 30, 2017 and December 31, 2016, respectively.

Financial Instruments Non-Derivative Financial Instruments Designated as Hedging (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gain or loss recognized in AOCI	$ (60)	$ (46)

Inventories, Net (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Inventory, Net [Abstract]
Raw materials	$ 361	$ 483
Work in process	340	299
Finished goods	2,441	2,201
Inventory, net	$ 3,142	$ 2,983

Goodwill and Intangible Assets, Net Goodwill Table (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Goodwill [Line Items]
Gross carrying amount of goodwill	$ 1,705	$ 1,673
Accumulated impairment of goodwill	(537)	(537)
Net carrying amount of goodwill	1,168	1,136
Automotive Segment
Goodwill [Line Items]
Gross carrying amount of goodwill	1,693	1,662
Accumulated impairment of goodwill	(537)	(537)
Net carrying amount of goodwill	1,156	1,125
Railcar Segment
Goodwill [Line Items]
Gross carrying amount of goodwill	7	7
Accumulated impairment of goodwill	0	0
Net carrying amount of goodwill	7	7
Food Packaging Segment
Goodwill [Line Items]
Gross carrying amount of goodwill	5	4
Accumulated impairment of goodwill	0	0
Net carrying amount of goodwill	$ 5	$ 4

Goodwill and Intangible Assets, Net Definite-lived and Indefinite-lived Intangible Assets Table (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Definite-lived intangible assets: [Abstract]
Gross carrying amount of definite-lived intangible assets	$ 1,459	$ 1,429
Accumulated amortization of definite-lived intangible assets	(738)	(691)
Net carrying amount of definite-lived intangible assets	721	738
Indefinite-lived intangible assets: [Abstract]
Net carrying amount of indefinite-lived intangible assets	342	342
Intangible assets, net	1,063	1,080
Trademarks and brand names
Indefinite-lived intangible assets: [Abstract]
Net carrying amount of indefinite-lived intangible assets	305	305
Gaming licenses
Indefinite-lived intangible assets: [Abstract]
Net carrying amount of indefinite-lived intangible assets	37	37
Customer relationships
Definite-lived intangible assets: [Abstract]
Gross carrying amount of definite-lived intangible assets	1,081	1,059
Accumulated amortization of definite-lived intangible assets	(504)	(471)
Net carrying amount of definite-lived intangible assets	577	588
Developed technology
Definite-lived intangible assets: [Abstract]
Gross carrying amount of definite-lived intangible assets	142	142
Accumulated amortization of definite-lived intangible assets	(110)	(104)
Net carrying amount of definite-lived intangible assets	32	38
In-place leases
Definite-lived intangible assets: [Abstract]
Gross carrying amount of definite-lived intangible assets	121	121
Accumulated amortization of definite-lived intangible assets	(87)	(83)
Net carrying amount of definite-lived intangible assets	34	38
Gasification technology license
Definite-lived intangible assets: [Abstract]
Gross carrying amount of definite-lived intangible assets	60	60
Accumulated amortization of definite-lived intangible assets	(12)	(11)
Net carrying amount of definite-lived intangible assets	48	49
Other
Definite-lived intangible assets: [Abstract]
Gross carrying amount of definite-lived intangible assets	55	47
Accumulated amortization of definite-lived intangible assets	(25)	(22)
Net carrying amount of definite-lived intangible assets	$ 30	$ 25

Goodwill and Intangible Assets, Net Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Goodwill and Intangible Assets [Line Items]
Amortization expense associated with definite-lived intangible assets	$ 24	$ 24	$ 47	$ 47
Automotive Segment
Goodwill and Intangible Assets [Line Items]
Allocations to goodwill from business combinations			22
Food Packaging Segment
Goodwill and Intangible Assets [Line Items]
Allocations to goodwill from business combinations			3
Definite-lived intangible assets from business combinations			$ 27
Weighted average useful life of definite-lived intangible assets from business combinations (in years)			18 years
Nonrecurring measurement \| Energy Segment
Goodwill and Intangible Assets [Line Items]
Impairment of goodwill				$ 574

Debt (Details) € in Millions, $ in Millions				3 Months Ended	6 Months Ended
Debt (Details) € in Millions, $ in Millions	Jun. 29, 2017 USD ($)	Mar. 30, 2017 USD ($)	Jan. 18, 2017 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Jun. 29, 2017 EUR (€)	Mar. 30, 2017 EUR (€)
Automotive Segment
Debt Instrument [Line Items]
Loss on extinguishment of debt				$ (2)	$ (4)
6.25% senior unsecured notes due 2022 - Icahn Enterprises/Icahn Enterprises Holdings \| Holding Company
Debt Instrument [Line Items]
Debt face amount			$ 695
Interest rate on debt			6.25%
6.75% senior unsecured notes due 2024 - Icahn Enterprises/Icahn Enterprises Holdings \| Holding Company
Debt Instrument [Line Items]
Debt face amount			$ 500
Interest rate on debt			6.75%
New 2022 and 2024 Notes \| Holding Company
Debt Instrument [Line Items]
Proceeds from issuance of debt			$ 1,190
Federal-Mogul 2022 Notes \| Automotive Segment
Debt Instrument [Line Items]
Debt face amount \| €							€ 415
Interest rate on debt							4.875%
Federal-Mogul 2024 Notes \| Automotive Segment
Debt Instrument [Line Items]
Debt face amount \| €						€ 350	€ 300
Interest rate on debt						5.00%
Federal-Mogul 2022 and 2024 Notes \| Automotive Segment
Debt Instrument [Line Items]
Proceeds from issuance of debt	$ 395	$ 776

Pensions, Other Post-employment Benefits and Employee Benefit Plans (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Pension Benefits
Net Periodic Benefit Cost [Line Items]
Service cost	$ 5	$ 4	$ 9	$ 8
Interest cost	15	17	31	34
Expected return on plan assets	(14)	(15)	(28)	(29)
Amortization of actuarial losses	5	6	11	11
Amortization of prior service credit	0	0	0	0
Net periodic benefit cost	11	12	23	24
Other Post-Retirement Benefits
Net Periodic Benefit Cost [Line Items]
Service cost	0	0	0	0
Interest cost	2	3	5	6
Expected return on plan assets	0	0	0	0
Amortization of actuarial losses	0	0	0	1
Amortization of prior service credit	0	(1)	(1)	(2)
Net periodic benefit cost	$ 2	$ 2	$ 4	$ 5

Net Income Per LP Unit (Details) - USD ($) $ / shares in Units, $ in Millions					3 Months Ended		6 Months Ended
	Jun. 13, 2017	May 03, 2017	Apr. 18, 2017	Feb. 27, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Earnings Per LP Unit [Line Items]
Net income (loss) attributable to Icahn Enterprises					$ 1,553	$ (69)	$ 1,535	$ (906)
Net income (loss) attributable to Icahn Enterprises allocable to limited partners (98.01% allocation)					$ 1,522	$ (68)	$ 1,504	$ (888)
Basic income (loss) per LP unit					$ 9.51	$ (0.50)	$ 9.77	$ (6.68)
Basic weighted average LP units outstanding					160,000,000	135,000,000	154,000,000	133,000,000
Diluted income (loss) per LP unit					$ 9.51	$ (0.50)	$ 9.77	$ (6.68)
Diluted weighted average LP units outstanding					160,000,000	135,000,000	154,000,000	133,000,000
Units issued in connection with rights offering (number of units)							11,171,104
Units issued in connection with rights offering (value)							$ 600
Distribution declared per LP unit		$ 1.50		$ 1.50
Units distributed to LP unitholders	4,556,977		4,335,685
Restricted units vested during period (number of units)					2,358		3,030
Mr. Icahn and affiliates
Earnings Per LP Unit [Line Items]
Units issued in connection with rights offering (number of units)							10,525,105

Condensed Statement of Operations By Reporting Segment (Details) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2017

Jun. 30, 2016

Jun. 30, 2017

Jun. 30, 2016

Revenues:

$ 4,282

$ 4,094

$ 8,601

$ 7,642

487

523

962

969

314

(308)

184

(1,244)

1,525

1,520

6,654

4,350

11,331

7,477

Expenses:

3,723

3,448

7,415

6,571

278

314

532

560

623

615

1,250

1,133

Restructuring, net

Impairment

577

Interest expense

218

202

441

443

Total Expenses

4,913

4,585

9,724

9,305

1,741

(235)

1,607

(1,828)

(16)

(50)

(42)

(66)

Less: net income (loss) attributable to non-controlling interests

1,725

(285)

1,565

(1,894)

172

(216)

(988)

Net income (loss) attributable to Icahn Enterprises

1,553

(69)

1,535

(906)

Supplemental Income Statement Elements [Abstract]

239

211

470

421

Amortization included in interest expense

^[1]

252

251

495

481

Investment Segment

Revenues:

294

(308)

166

(1,253)

(1)

(41)

(2)

321

(287)

178

(1,195)

Expenses:

132

139

273

(351)

(1,334)

Less: net income (loss) attributable to non-controlling interests

273

(351)

(1,334)

176

(244)

(777)

Net income (loss) attributable to Icahn Enterprises

(107)

(557)

Supplemental Income Statement Elements [Abstract]

^[1]

Automotive Segment

Revenues:

2,518

2,473

4,995

4,794

125

118

233

198

2,661

2,614

5,262

5,040

Expenses:

2,027

1,986

4,023

3,898

120

125

219

201

435

399

865

749

2,626

2,554

5,204

4,949

(511)

(518)

Less: net income (loss) attributable to non-controlling interests

546

576

Net income (loss) attributable to Icahn Enterprises

543

570

Supplemental Income Statement Elements [Abstract]

109

220

208

^[1]

126

113

247

217

Energy Segment

Revenues:

1,435

1,283

2,942

2,189

(1)

(7)

(8)

1,435

1,276

2,954

2,181

Expenses:

1,416

1,175

2,835

2,102

574

1,477

1,227

2,959

2,774

(42)

(5)

(593)

(13)

(4)

(13)

Less: net income (loss) attributable to non-controlling interests

(29)

(1)

(580)

(16)

(5)

(249)

Net income (loss) attributable to Icahn Enterprises

(13)

(331)

Supplemental Income Statement Elements [Abstract]

^[1]

138

123

Railcar Segment

Revenues:

116

221

121

133

254

265

1,521

1,700

232

1,895

491

Expenses:

105

184

106

186

165

317

356

1,514

1,578

135

507

519

Less: net income (loss) attributable to non-controlling interests

1,007

1,059

102

Net income (loss) attributable to Icahn Enterprises

1,003

1,051

Supplemental Income Statement Elements [Abstract]

109

^[1]

Gaming Segment

Revenues:

222

254

439

472

(3)

222

254

438

472

Expenses:

107

125

208

231

114

193

211

201

242

407

448

Less: net income (loss) attributable to non-controlling interests

Net income (loss) attributable to Icahn Enterprises

(1)

Supplemental Income Statement Elements [Abstract]

^[1]

Metals Segment

Revenues:

102

205

134

102

205

135

Expenses:

194

139

102

203

149

(4)

(14)

(1)

(3)

(1)

(7)

Less: net income (loss) attributable to non-controlling interests

(1)

(7)

Net income (loss) attributable to Icahn Enterprises

(1)

(7)

Supplemental Income Statement Elements [Abstract]

^[1]

Mining segment

Revenues:

(5)

(1)

(8)

Expenses:

(5)

(17)

Less: net income (loss) attributable to non-controlling interests

(5)

(18)

(1)

(4)

Net income (loss) attributable to Icahn Enterprises

(4)

(14)

Supplemental Income Statement Elements [Abstract]

^[1]

Food Packaging Segment

Revenues:

189

162

(1)

188

167

Expenses:

143

124

185

157

Less: net income (loss) attributable to non-controlling interests

Net income (loss) attributable to Icahn Enterprises

Supplemental Income Statement Elements [Abstract]

^[1]

Real Estate Segment

Revenues:

Expenses:

Less: net income (loss) attributable to non-controlling interests

Net income (loss) attributable to Icahn Enterprises

Supplemental Income Statement Elements [Abstract]

^[1]

Home Fashion Segment

Revenues:

103

104

Expenses:

106

(4)

(2)

(7)

(2)

Less: net income (loss) attributable to non-controlling interests

(4)

(2)

(7)

(2)

Net income (loss) attributable to Icahn Enterprises

(4)

(2)

(7)

(2)

Supplemental Income Statement Elements [Abstract]

^[1]

Holding Company

Revenues:

Expenses:

Restructuring, net

Impairment

Interest expense

162

144

Total Expenses

175

152

(68)

(71)

(154)

(137)

(2)

Less: net income (loss) attributable to non-controlling interests

(93)

(69)

(176)

(154)

Net income (loss) attributable to Icahn Enterprises

(93)

(69)

(176)

(154)

Supplemental Income Statement Elements [Abstract]