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Segment Reporting | 9 Months Ended
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Sep. 30, 2010
Segment Reporting [Abstract] |
Segment Reporting [Text Block] | Segment Reporting. As of September 30, 2011, our eight reportable segments are: (1) Investment Management; (2) Automotive; (3) Gaming; (4) Railcar; (5) Food Packaging; (6) Metals; (7) Real Estate and (8) Home Fashion. Our Investment Management segment provides investment advisory and certain administrative and back office services to the Private Funds, but does not provide such services to any other entities, individuals or accounts. Our Automotive segment consists of Federal-Mogul. Our Gaming segment consists of Tropicana. Our Railcar segment consists of ARI. Our Food Packaging segment consists of Viskase. Our Metals segment consists of PSC Metals. Our Real Estate segment consists of rental real estate, property development and the operation of resort properties. Our Home Fashion segment consists of WPI. In addition to our eight reportable segments, we present the results of the Holding Company which includes the unconsolidated results of Icahn Enterprises and Icahn Enterprises Holdings, and investment activity and expenses associated with the activities of the Holding Company. See Note 2, “Operating Units,” for a detailed description of each of our operating businesses. We assess and measure segment operating results based on net income attributable to Icahn Enterprises as disclosed below. Certain terms of financings for certain of our segments impose restrictions on the segments' ability to transfer funds to us, including restrictions on dividends, distributions, loans and other transactions. As described in Note 2, “Operating Units-Gaming,” we consolidated the results of Tropicana effective November 15, 2010. Our management evaluates the aggregate performance of the Investment Management segment with all of its investments stated on a fair value basis, including its investment in Tropicana. Accordingly, although we are required to consolidate the results of Tropicana effective November 15, 2010 and separately report their results as part of our Gaming segment, the column representing our Investment Management segment's results include the investment in Tropicana on a fair value basis with changes in fair value reflected in earnings for the three and nine months ended September 30, 2011. We eliminate the fair value effects of Tropicana in the column labeled “Eliminations.” As further described in Note 2, "Operating Units-Gaming," through distribution-in-kind transactions from our Investment Management segment directly to us, we currently directly own the investment in Tropicana's common stock, including its Exit Facility as of September 30, 2011. Condensed statements of operations by reportable segment for the three and nine months ended September 30, 2011 and 2010 are presented below:
| Three Months Ended September 30, 2011
| Investment Management |  | Automotive |  | Gaming |  | Railcar |  | Food Packaging |  | Metals |  | Real Estate |  | Home Fashion |  | Holding Company |  | Eliminations |  | Consolidated
| (in millions)
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales | $ | — |  |  | $ | 1,732 |  |  | $ | — |  |  | $ | 109 |  |  | $ | 87 |  |  | $ | 272 |  |  | $ | 1 |  |  | $ | 79 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,280 |
Other revenues from operations | — |  |  | — |  |  | 176 |  |  | 17 |  |  | — |  |  | — |  |  | 22 |  |  | — |  |  | — |  |  | — |  |  | 215 |
Net loss from investment activities | (40 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (9 | ) |  | — |  |  | (49 | )
Interest and dividend income | 20 |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 22 |
Other (loss) income, net | (1 | ) |  | 1 |  |  | — |  |  | (2 | ) |  | (1 | ) |  | — |  |  | 5 |  |  | 1 |  |  | (1 | ) |  | — |  |  | 2 |
| (21 | ) |  | 1,734 |  |  | 176 |  |  | 125 |  |  | 86 |  |  | 272 |  |  | 28 |  |  | 80 |  |  | (10 | ) |  | — |  |  | 2,470 |
Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of goods sold | — |  |  | 1,469 |  |  | — |  |  | 98 |  |  | 66 |  |  | 267 |  |  | 1 |  |  | 76 |  |  | — |  |  | — |  |  | 1,977 |
Other expenses from operations | — |  |  | — |  |  | 80 |  |  | 13 |  |  | — |  |  | — |  |  | 13 |  |  | — |  |  | — |  |  | — |  |  | 106 |
Selling, general and administrative | 23 |  |  | 184 |  |  | 69 |  |  | 3 |  |  | 11 |  |  | 6 |  |  | 5 |  |  | 14 |  |  | 1 |  |  | — |  |  | 316 |
Restructuring | — |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | 5 |
Impairment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Interest expense | 2 |  |  | 35 |  |  | 2 |  |  | 4 |  |  | 6 |  |  | — |  |  | 1 |  |  | — |  |  | 55 |  |  | — |  |  | 105 |
| 25 |  |  | 1,691 |  |  | 151 |  |  | 118 |  |  | 83 |  |  | 273 |  |  | 20 |  |  | 92 |  |  | 56 |  |  | — |  |  | 2,509 |
(Loss) income before income tax (expense) benefit | (46 | ) |  | 43 |  |  | 25 |  |  | 7 |  |  | 3 |  |  | (1 | ) |  | 8 |  |  | (12 | ) |  | (66 | ) |  | — |  |  | (39 | )
Income tax (expense) benefit | — |  |  | (9 | ) |  | (4 | ) |  | (3 | ) |  | (1 | ) |  | 1 |  |  | — |  |  | — |  |  | 3 |  |  | — |  |  | (13 | )
Net (loss) income | (46 | ) |  | 34 |  |  | 21 |  |  | 4 |  |  | 2 |  |  | — |  |  | 8 |  |  | (12 | ) |  | (63 | ) |  | — |  |  | (52 | )
Less: net loss (income) attributable to non-controlling interests | 31 |  |  | (9 | ) |  | (9 | ) |  | (2 | ) |  | (1 | ) |  | — |  |  | — |  |  | 3 |  |  | — |  |  | — |  |  | 13 |
Net (loss) income attributable to Icahn Enterprises | $ | (15 | ) |  | $ | 25 |  |  | $ | 12 |  |  | $ | 2 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 8 |  |  | $ | (9 | ) |  | $ | (63 | ) |  | $ | — |  |  | $ | (39 | )
| Three Months Ended September 30, 2010
| Investment Management |  | Automotive |  | Railcar |  | Food Packaging |  | Metals |  | Real Estate |  | Home Fashion |  | Holding Company |  | Consolidated
| (in millions)
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales | $ | — |  |  | $ | 1,544 |  |  | $ | 48 |  |  | $ | 79 |  |  | $ | 169 |  |  | $ | — |  |  | $ | 116 |  |  | $ | — |  |  | $ | 1,956 |
Other revenues from operations | — |  |  | — |  |  | 16 |  |  | — |  |  | — |  |  | 22 |  |  | — |  |  | — |  |  | 38 |
Net gain (loss) from investment activities | 799 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (6 | ) |  | 793 |
Interest and dividend income | 29 |  |  | 1 |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 32 |
Other income (loss), net | — |  |  | 7 |  |  | (2 | ) |  | 1 |  |  | — |  |  | 1 |  |  | (1 | ) |  | — |  |  | 6 |
| 828 |  |  | 1,552 |  |  | 63 |  |  | 80 |  |  | 169 |  |  | 23 |  |  | 115 |  |  | (5 | ) |  | 2,825 |
Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of goods sold | — |  |  | 1,306 |  |  | 49 |  |  | 59 |  |  | 166 |  |  | — |  |  | 110 |  |  | — |  |  | 1,690 |
Other expenses from operations | — |  |  | — |  |  | 13 |  |  | — |  |  | — |  |  | 14 |  |  | — |  |  | — |  |  | 27 |
Selling, general and administrative | 30 |  |  | 152 |  |  | 6 |  |  | 12 |  |  | 5 |  |  | 5 |  |  | 19 |  |  | 5 |  |  | 234 |
Restructuring | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 2 |
Impairment | — |  |  | (1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | 5 |  |  | — |  |  | 4 |
Interest expense | 1 |  |  | 36 |  |  | 5 |  |  | 5 |  |  | — |  |  | 2 |  |  | — |  |  | 47 |  |  | 96 |
| 31 |  |  | 1,494 |  |  | 73 |  |  | 76 |  |  | 171 |  |  | 21 |  |  | 135 |  |  | 52 |  |  | 2,053 |
Income (loss) before income tax (expense) benefit | 797 |  |  | 58 |  |  | (10 | ) |  | 4 |  |  | (2 | ) |  | 2 |  |  | (20 | ) |  | (57 | ) |  | 772 |
Income tax (expense) benefit | (2 | ) |  | (7 | ) |  | 4 |  |  | (2 | ) |  | 1 |  |  | — |  |  | — |  |  | (1 | ) |  | (7 | )
Net income (loss) | 795 |  |  | 51 |  |  | (6 | ) |  | 2 |  |  | (1 | ) |  | 2 |  |  | (20 | ) |  | (58 | ) |  | 765 |
Less: net (income) loss attributable to non-controlling interests | (463 | ) |  | (13 | ) |  | 3 |  |  | — |  |  | — |  |  | — |  |  | 6 |  |  | — |  |  | (467 | )
Net income (loss) attributable to Icahn Enterprises | $ | 332 |  |  | $ | 38 |  |  | $ | (3 | ) |  | $ | 2 |  |  | $ | (1 | ) |  | $ | 2 |  |  | $ | (14 | ) |  | $ | (58 | ) |  | $ | 298 |
| Nine Months Ended September 30, 2011
| Investment Management |  | Automotive |  | Gaming |  | Railcar |  | Food Packaging |  | Metals |  | Real Estate |  | Home Fashion |  | Holding Company |  | Eliminations |  | Consolidated
| (in millions)
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales | $ | — |  |  | $ | 5,256 |  |  | $ | — |  |  | $ | 272 |  |  | $ | 256 |  |  | $ | 839 |  |  | $ | 6 |  |  | $ | 259 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,888 |
Other revenues from operations | — |  |  | — |  |  | 478 |  |  | 51 |  |  | — |  |  | — |  |  | 62 |  |  | — |  |  | — |  |  | — |  |  | 591 |
Net gain from investment activities | 1,151 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 16 |  |  | (9 | ) |  | 1,158 |
Interest and dividend income | 80 |  |  | 4 |  |  | — |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | (5 | ) |  | 83 |
Other (loss) income, net | (4 | ) |  | 13 |  |  | — |  |  | (7 | ) |  | (1 | ) |  | — |  |  | 5 |  |  | 4 |  |  | 5 |  |  | — |  |  | 15 |
| 1,227 |  |  | 5,273 |  |  | 478 |  |  | 319 |  |  | 255 |  |  | 839 |  |  | 73 |  |  | 263 |  |  | 22 |  |  | (14 | ) |  | 8,735 |
Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of goods sold | — |  |  | 4,415 |  |  | — |  |  | 251 |  |  | 193 |  |  | 806 |  |  | 5 |  |  | 241 |  |  | — |  |  | — |  |  | 5,911 |
Other expenses from operations | — |  |  | — |  |  | 234 |  |  | 39 |  |  | — |  |  | — |  |  | 36 |  |  | — |  |  | — |  |  | — |  |  | 309 |
Selling, general and administrative | 90 |  |  | 558 |  |  | 207 |  |  | 15 |  |  | 33 |  |  | 19 |  |  | 12 |  |  | 45 |  |  | 14 |  |  | — |  |  | 993 |
Restructuring | — |  |  | 4 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5 |  |  | — |  |  | — |  |  | 9 |
Impairment | — |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3 |
Interest expense | 11 |  |  | 105 |  |  | 7 |  |  | 15 |  |  | 16 |  |  | — |  |  | 5 |  |  | 1 |  |  | 167 |  |  | — |  |  | 327 |
| 101 |  |  | 5,085 |  |  | 448 |  |  | 320 |  |  | 242 |  |  | 825 |  |  | 58 |  |  | 292 |  |  | 181 |  |  | — |  |  | 7,552 |
Income (loss) before income tax expense | 1,126 |  |  | 188 |  |  | 30 |  |  | (1 | ) |  | 13 |  |  | 14 |  |  | 15 |  |  | (29 | ) |  | (159 | ) |  | (14 | ) |  | 1,183 |
Income tax expense | — |  |  | (40 | ) |  | (1 | ) |  | — |  |  | (4 | ) |  | (3 | ) |  | — |  |  | — |  |  | (7 | ) |  | — |  |  | (55 | )
Net income (loss) | 1,126 |  |  | 148 |  |  | 29 |  |  | (1 | ) |  | 9 |  |  | 11 |  |  | 15 |  |  | (29 | ) |  | (166 | ) |  | (14 | ) |  | 1,128 |
Less: net (income) loss attributable to non-controlling interests | (599 | ) |  | (40 | ) |  | (14 | ) |  | — |  |  | (3 | ) |  | — |  |  | — |  |  | 9 |  |  | — |  |  | 9 |  |  | (638 | )
Net income (loss) attributable to Icahn Enterprises | $ | 527 |  |  | $ | 108 |  |  | $ | 15 |  |  | $ | (1 | ) |  | $ | 6 |  |  | $ | 11 |  |  | $ | 15 |  |  | $ | (20 | ) |  | $ | (166 | ) |  | $ | (5 | ) |  | $ | 490 |
| Nine Months Ended September 30, 2010
| Investment Management |  | Automotive |  | Railcar |  | Food Packaging |  | Metals |  | Real Estate |  | Home Fashion |  | Holding Company |  | Consolidated
| (in millions)
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales | $ | — |  |  | $ | 4,631 |  |  | $ | 127 |  |  | $ | 240 |  |  | $ | 550 |  |  | $ | 6 |  |  | $ | 306 |  |  | $ | — |  |  | $ | 5,860 |
Other revenues from operations | — |  |  | — |  |  | 51 |  |  | — |  |  | — |  |  | 62 |  |  | — |  |  | — |  |  | 113 |
Net gain (loss) from investment activities | 546 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (6 | ) |  | 540 |
Interest and dividend income | 142 |  |  | 4 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3 |  |  | 152 |
Other income (loss), net | — |  |  | 9 |  |  | (6 | ) |  | — |  |  | — |  |  | 1 |  |  | 2 |  |  | (40 | ) |  | (34 | )
| 688 |  |  | 4,644 |  |  | 175 |  |  | 240 |  |  | 550 |  |  | 69 |  |  | 308 |  |  | (43 | ) |  | 6,631 |
Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of goods sold | — |  |  | 3,865 |  |  | 131 |  |  | 177 |  |  | 529 |  |  | 4 |  |  | 282 |  |  | — |  |  | 4,988 |
Other expenses from operations | — |  |  | — |  |  | 41 |  |  | — |  |  | — |  |  | 37 |  |  | — |  |  | — |  |  | 78 |
Selling, general and administrative | 64 |  |  | 525 |  |  | 18 |  |  | 34 |  |  | 15 |  |  | 15 |  |  | 55 |  |  | 15 |  |  | 741 |
Restructuring | — |  |  | 7 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6 |  |  | — |  |  | 13 |
Impairment | — |  |  | 7 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6 |  |  | — |  |  | 13 |
Interest expense | 2 |  |  | 107 |  |  | 16 |  |  | 15 |  |  | — |  |  | 6 |  |  | 1 |  |  | 139 |  |  | 286 |
| 66 |  |  | 4,511 |  |  | 206 |  |  | 226 |  |  | 544 |  |  | 62 |  |  | 350 |  |  | 154 |  |  | 6,119 |
Income (loss) before income tax (expense) benefit | 622 |  |  | 133 |  |  | (31 | ) |  | 14 |  |  | 6 |  |  | 7 |  |  | (42 | ) |  | (197 | ) |  | 512 |
Income tax (expense) benefit | (2 | ) |  | (18 | ) |  | 12 |  |  | (3 | ) |  | (2 | ) |  | — |  |  | — |  |  | (6 | ) |  | (19 | )
Net income (loss) | 620 |  |  | 115 |  |  | (19 | ) |  | 11 |  |  | 4 |  |  | 7 |  |  | (42 | ) |  | (203 | ) |  | 493 |
Less: net (income) loss attributable to non-controlling interests | (363 | ) |  | (32 | ) |  | 9 |  |  | (3 | ) |  | — |  |  | — |  |  | 13 |  |  | — |  |  | (376 | )
Net income (loss) attributable to Icahn Enterprises | $ | 257 |  |  | $ | 83 |  |  | $ | (10 | ) |  | $ | 8 |  |  | $ | 4 |  |  | $ | 7 |  |  | $ | (29 | ) |  | $ | (203 | ) |  | $ | 117 |
Condensed balance sheets by reportable segment as of September 30, 2011 and December 31, 2010 are presented below:
| September 30, 2011
| Investment Management |  | Automotive |  | Gaming |  | Railcar |  | Food Packaging |  | Metals |  | Real Estate |  | Home Fashion |  | Holding Company |  | Consolidated
| (in millions)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 8 |  |  | $ | 931 |  |  | $ | 176 |  |  | $ | 284 |  |  | $ | 65 |  |  | $ | 18 |  |  | $ | 206 |  |  | $ | 44 |  |  | $ | 439 |  |  | $ | 2,171 |
Cash held at consolidated affiliated partnerships and restricted cash | 2,631 |  |  | — |  |  | 16 |  |  | — |  |  | 2 |  |  | 2 |  |  | 2 |  |  | — |  |  | 81 |  |  | 2,734 |
Investments | 7,827 |  |  | 227 |  |  | 34 |  |  | 45 |  |  | — |  |  | — |  |  | — |  |  | 14 |  |  | 164 |  |  | 8,311 |
Accounts receivable, net | — |  |  | 1,172 |  |  | 20 |  |  | 32 |  |  | 57 |  |  | 102 |  |  | 9 |  |  | 54 |  |  | — |  |  | 1,446 |
Inventories, net | — |  |  | 1,003 |  |  | — |  |  | 115 |  |  | 54 |  |  | 137 |  |  | — |  |  | 93 |  |  | — |  |  | 1,402 |
Property, plant and equipment, net | — |  |  | 1,885 |  |  | 418 |  |  | 176 |  |  | 124 |  |  | 134 |  |  | 683 |  |  | 112 |  |  | 3 |  |  | 3,535 |
Goodwill and intangible assets, net | — |  |  | 1,871 |  |  | 77 |  |  | 7 |  |  | 15 |  |  | 32 |  |  | 90 |  |  | 5 |  |  | — |  |  | 2,097 |
Other assets | 139 |  |  | 344 |  |  | 60 |  |  | 28 |  |  | 31 |  |  | 31 |  |  | 15 |  |  | 36 |  |  | 98 |  |  | 782 |
Total assets | $ | 10,605 |  |  | $ | 7,433 |  |  | $ | 801 |  |  | $ | 687 |  |  | $ | 348 |  |  | $ | 456 |  |  | $ | 1,005 |  |  | $ | 358 |  |  | $ | 785 |  |  | $ | 22,478 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable, accrued expenses and other liabilities | $ | 272 |  |  | $ | 1,967 |  |  | $ | 142 |  |  | $ | 99 |  |  | $ | 66 |  |  | $ | 78 |  |  | $ | 26 |  |  | $ | 38 |  |  | $ | 175 |  |  | $ | 2,863 |
Securities sold, not yet purchased, at fair value | 2,142 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,142 |
Due to brokers | 2,351 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,351 |
Post-employment benefit liability | — |  |  | 1,184 |  |  | — |  |  | 6 |  |  | 39 |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | 1,231 |
Debt | — |  |  | 2,801 |  |  | 61 |  |  | 275 |  |  | 216 |  |  | 3 |  |  | 77 |  |  | — |  |  | 3,056 |  |  | 6,489 |
Total liabilities | 4,765 |  |  | 5,952 |  |  | 203 |  |  | 380 |  |  | 321 |  |  | 83 |  |  | 103 |  |  | 38 |  |  | 3,231 |  |  | 15,076 |
Equity attributable to Icahn Enterprises | 2,825 |  |  | 1,069 |  |  | 405 |  |  | 170 |  |  | 16 |  |  | 373 |  |  | 902 |  |  | 317 |  |  | (2,446 | ) |  | 3,631 |
Equity attributable to non-controlling interests | 3,015 |  |  | 412 |  |  | 193 |  |  | 137 |  |  | 11 |  |  | — |  |  | — |  |  | 3 |  |  | — |  |  | 3,771 |
Total equity | 5,840 |  |  | 1,481 |  |  | 598 |  |  | 307 |  |  | 27 |  |  | 373 |  |  | 902 |  |  | 320 |  |  | (2,446 | ) |  | 7,402 |
Total liabilities and equity | $ | 10,605 |  |  | $ | 7,433 |  |  | $ | 801 |  |  | $ | 687 |  |  | $ | 348 |  |  | $ | 456 |  |  | $ | 1,005 |  |  | $ | 358 |  |  | $ | 785 |  |  | $ | 22,478 |
| December 31, 2010
| Investment Management |  | Automotive |  | Gaming |  | Railcar |  | Food Packaging |  | Metals |  | Real Estate |  | Home Fashion |  | Holding Company |  | Eliminations |  | Consolidated
| (in millions)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 8 |  |  | $ | 1,105 |  |  | $ | 154 |  |  | $ | 319 |  |  | $ | 88 |  |  | $ | 17 |  |  | $ | 86 |  |  | $ | 32 |  |  | $ | 1,154 |  |  | $ | — |  |  | $ | 2,963 |
Cash held at consolidated affiliated partnerships and restricted cash | 2,029 |  |  | — |  |  | 18 |  |  | — |  |  | 2 |  |  | 4 |  |  | 4 |  |  | — |  |  | 117 |  |  | — |  |  | 2,174 |
Investments | 7,426 |  |  | 210 |  |  | 33 |  |  | 48 |  |  | — |  |  | 3 |  |  | — |  |  | 13 |  |  | 16 |  |  | (279 | ) |  | 7,470 |
Accounts receivable, net | — |  |  | 1,053 |  |  | 18 |  |  | 21 |  |  | 48 |  |  | 61 |  |  | 6 |  |  | 78 |  |  | — |  |  | — |  |  | 1,285 |
Inventories, net | — |  |  | 847 |  |  | — |  |  | 50 |  |  | 55 |  |  | 87 |  |  | — |  |  | 124 |  |  | — |  |  | — |  |  | 1,163 |
Property, plant and equipment, net | — |  |  | 1,802 |  |  | 421 |  |  | 181 |  |  | 109 |  |  | 115 |  |  | 700 |  |  | 124 |  |  | 3 |  |  | — |  |  | 3,455 |
Goodwill and intangible assets, net | — |  |  | 1,915 |  |  | 79 |  |  | 7 |  |  | 17 |  |  | 8 |  |  | 97 |  |  | 5 |  |  | — |  |  | — |  |  | 2,128 |
Other assets | 66 |  |  | 364 |  |  | 70 |  |  | 28 |  |  | 30 |  |  | 31 |  |  | 14 |  |  | 32 |  |  | 65 |  |  | — |  |  | 700 |
Total assets | $ | 9,529 |  |  | $ | 7,296 |  |  | $ | 793 |  |  | $ | 654 |  |  | $ | 349 |  |  | $ | 326 |  |  | $ | 907 |  |  | $ | 408 |  |  | $ | 1,355 |  |  | $ | (279 | ) |  | $ | 21,338 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable, accrued expenses and other liabilities | $ | 574 |  |  | $ | 1,887 |  |  | $ | 154 |  |  | $ | 64 |  |  | $ | 72 |  |  | $ | 58 |  |  | $ | 27 |  |  | $ | 58 |  |  | $ | 227 |  |  | $ | — |  |  | $ | 3,121 |
Securities sold, not yet purchased, at fair value | 1,219 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,219 |
Due to brokers | 1,323 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,323 |
Post-employment benefit liability | — |  |  | 1,219 |  |  | — |  |  | 7 |  |  | 44 |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,272 |
Debt | — |  |  | 2,787 |  |  | 62 |  |  | 275 |  |  | 216 |  |  | 2 |  |  | 111 |  |  | — |  |  | 3,056 |  |  | — |  |  | 6,509 |
Total liabilities | 3,116 |  |  | 5,893 |  |  | 216 |  |  | 346 |  |  | 332 |  |  | 62 |  |  | 138 |  |  | 58 |  |  | 3,283 |  |  | — |  |  | 13,444 |
Equity attributable to Icahn Enterprises | 2,576 |  |  | 1,010 |  |  | 122 |  |  | 167 |  |  | 10 |  |  | 264 |  |  | 769 |  |  | 313 |  |  | (1,948 | ) |  | (100 | ) |  | 3,183 |
Equity attributable to non-controlling interests | 3,837 |  |  | 393 |  |  | 455 |  |  | 141 |  |  | 7 |  |  | — |  |  | — |  |  | 37 |  |  | 20 |  |  | (179 | ) |  | 4,711 |
Total equity | 6,413 |  |  | 1,403 |  |  | 577 |  |  | 308 |  |  | 17 |  |  | 264 |  |  | 769 |  |  | 350 |  |  | (1,928 | ) |  | (279 | ) |  | 7,894 |
Total liabilities and equity | $ | 9,529 |  |  | $ | 7,296 |  |  | $ | 793 |  |  | $ | 654 |  |  | $ | 349 |  |  | $ | 326 |  |  | $ | 907 |  |  | $ | 408 |  |  | $ | 1,355 |  |  | $ | (279 | ) |  | $ | 21,338 |

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