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Segment Reporting (Tables) | 12 Months Ended
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Dec. 31, 2012
Segment Reporting Information [Line Items] |
Schedule of Condensed Income Statement by Segment | Icahn Enterprises' condensed statements of operations by reporting segment for the years ended December 31, 2012, 2011 and 2010 are presented below:
| Year Ended December 31, 2012
| Investment |  | Automotive |  | Energy(1) |  | Gaming |  | Railcar |  | Food Packaging |  | Metals |  | Real Estate |  | Home Fashion |  | Holding Company |  | Eliminations |  | Consolidated
| (in millions)
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales | $ | — |  |  | $ | 6,664 |  |  | $ | 5,703 |  |  | $ | — |  |  | $ | 575 |  |  | $ | 343 |  |  | $ | 1,102 |  |  | $ | 4 |  |  | $ | 228 |  |  | $ | — |  |  | $ | — |  |  | $ | 14,619 |
Other revenues from operations | — |  |  | — |  |  | — |  |  | 613 |  |  | 80 |  |  | — |  |  | — |  |  | 82 |  |  | — |  |  | — |  |  | — |  |  | 775 |
Net gain from investment activities | 314 |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 27 |  |  | — |  |  | 343 |
Interest and dividend income | 85 |  |  | 5 |  |  | 1 |  |  | 1 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 95 |
Other (loss) income, net | (1 | ) |  | 8 |  |  | (185 | ) |  | (3 | ) |  | (3 | ) |  | (2 | ) |  | 1 |  |  | 2 |  |  | 3 |  |  | 2 |  |  | — |  |  | (178 | )
| 398 |  |  | 6,677 |  |  | 5,519 |  |  | 611 |  |  | 657 |  |  | 341 |  |  | 1,103 |  |  | 88 |  |  | 231 |  |  | 29 |  |  | — |  |  | 15,654 |
Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of goods sold | — |  |  | 5,753 |  |  | 4,848 |  |  | — |  |  | 456 |  |  | 263 |  |  | 1,116 |  |  | 1 |  |  | 206 |  |  | — |  |  | — |  |  | 12,643 |
Other expenses from operations | — |  |  | — |  |  | — |  |  | 312 |  |  | 57 |  |  | — |  |  | — |  |  | 49 |  |  | — |  |  | — |  |  | — |  |  | 418 |
Selling, general and administrative | 24 |  |  | 710 |  |  | 112 |  |  | 250 |  |  | 27 |  |  | 45 |  |  | 28 |  |  | 14 |  |  | 37 |  |  | 18 |  |  | — |  |  | 1,265 |
Restructuring | — |  |  | 26 |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | 4 |  |  | — |  |  | — |  |  | 31 |
Impairment | — |  |  | 98 |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | 18 |  |  | — |  |  | 11 |  |  | — |  |  | — |  |  | 129 |
Interest expense | 2 |  |  | 141 |  |  | 39 |  |  | 13 |  |  | 18 |  |  | 21 |  |  | — |  |  | 5 |  |  | — |  |  | 283 |  |  | — |  |  | 522 |
| 26 |  |  | 6,728 |  |  | 4,999 |  |  | 577 |  |  | 558 |  |  | 330 |  |  | 1,162 |  |  | 69 |  |  | 258 |  |  | 301 |  |  | — |  |  | 15,008 |
Income (loss) before income tax benefit (expense) | 372 |  |  | (51 | ) |  | 520 |  |  | 34 |  |  | 99 |  |  | 11 |  |  | (59 | ) |  | 19 |  |  | (27 | ) |  | (272 | ) |  | — |  |  | 646 |
Income tax benefit (expense) | — |  |  | 29 |  |  | (182 | ) |  | (4 | ) |  | (42 | ) |  | (5 | ) |  | 1 |  |  | — |  |  | — |  |  | 284 |  |  | — |  |  | 81 |
Income (loss) from continuing operations | 372 |  |  | (22 | ) |  | 338 |  |  | 30 |  |  | 57 |  |  | 6 |  |  | (58 | ) |  | 19 |  |  | (27 | ) |  | 12 |  |  | — |  |  | 727 |
Less: net income from continuing operations attributable to non-controlling interests | (215 | ) |  | (2 | ) |  | (75 | ) |  | (9 | ) |  | (28 | ) |  | (2 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (331 | )
Net income (loss) from continuing operations attributable to Icahn Enterprises | $ | 157 |  |  | $ | (24 | ) |  | $ | 263 |  |  | $ | 21 |  |  | $ | 29 |  |  | $ | 4 |  |  | $ | (58 | ) |  | $ | 19 |  |  | $ | (27 | ) |  | $ | 12 |  |  | $ | — |  |  | $ | 396 |
Supplemental information: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditures | $ | — |  |  | $ | 387 |  |  | $ | 138 |  |  | $ | 44 |  |  | $ | 256 |  |  | $ | 39 |  |  | $ | 24 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 890 |
Depreciation and amortization(3) | $ | — |  |  | $ | 289 |  |  | $ | 128 |  |  | $ | 32 |  |  | $ | 24 |  |  | $ | 18 |  |  | $ | 26 |  |  | $ | 23 |  |  | $ | 8 |  |  | $ | — |  |  | $ | — |  |  | $ | 548 |
| Year Ended December 31, 2011
| Investment |  | Automotive |  | Gaming |  | Railcar |  | Food Packaging |  | Metals |  | Real Estate |  | Home Fashion |  | Holding Company |  | Eliminations |  | Consolidated
| (in millions)
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales | $ | — |  |  | $ | 6,910 |  |  | $ | — |  |  | $ | 453 |  |  | $ | 339 |  |  | $ | 1,095 |  |  | $ | 8 |  |  | $ | 322 |  |  | $ | — |  |  | $ | — |  |  | $ | 9,127 |
Other revenues from operations | — |  |  | — |  |  | 624 |  |  | 66 |  |  | — |  |  | — |  |  | 81 |  |  | — |  |  | — |  |  | — |  |  | 771 |
Net gain from investment activities | 1,887 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 27 |  |  | (9 | ) |  | 1,905 |
Interest and dividend income | 110 |  |  | 6 |  |  | 1 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | (5 | ) |  | 117 |
Other (loss) income, net | (101 | ) |  | 21 |  |  | (1 | ) |  | (8 | ) |  | (1 | ) |  | 1 |  |  | 1 |  |  | 3 |  |  | 7 |  |  | — |  |  | (78 | )
| 1,896 |  |  | 6,937 |  |  | 624 |  |  | 514 |  |  | 338 |  |  | 1,096 |  |  | 90 |  |  | 325 |  |  | 36 |  |  | (14 | ) |  | 11,842 |
Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of goods sold | — |  |  | 5,822 |  |  | — |  |  | 410 |  |  | 263 |  |  | 1,068 |  |  | 3 |  |  | 305 |  |  | — |  |  | — |  |  | 7,871 |
Other expenses from operations | — |  |  | — |  |  | 329 |  |  | 51 |  |  | — |  |  | — |  |  | 47 |  |  | — |  |  | — |  |  | — |  |  | 427 |
Selling, general and administrative | 37 |  |  | 736 |  |  | 254 |  |  | 25 |  |  | 43 |  |  | 25 |  |  | 16 |  |  | 61 |  |  | 31 |  |  | — |  |  | 1,228 |
Restructuring | — |  |  | 5 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6 |  |  | — |  |  | — |  |  | 11 |
Impairment | — |  |  | 48 |  |  | 5 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 18 |  |  | — |  |  | — |  |  | 71 |
Interest expense | 15 |  |  | 141 |  |  | 9 |  |  | 20 |  |  | 21 |  |  | — |  |  | 6 |  |  | 1 |  |  | 223 |  |  | — |  |  | 436 |
| 52 |  |  | 6,752 |  |  | 597 |  |  | 506 |  |  | 327 |  |  | 1,093 |  |  | 72 |  |  | 391 |  |  | 254 |  |  | — |  |  | 10,044 |
Income (loss) before income tax (expense) benefit | 1,844 |  |  | 185 |  |  | 27 |  |  | 8 |  |  | 11 |  |  | 3 |  |  | 18 |  |  | (66 | ) |  | (218 | ) |  | (14 | ) |  | 1,798 |
Income tax (expense) benefit | — |  |  | (17 | ) |  | (3 | ) |  | (4 | ) |  | (5 | ) |  | 3 |  |  | — |  |  | — |  |  | (8 | ) |  | — |  |  | (34 | )
Income (loss) from continuing operations | 1,844 |  |  | 168 |  |  | 24 |  |  | 4 |  |  | 6 |  |  | 6 |  |  | 18 |  |  | (66 | ) |  | (226 | ) |  | (14 | ) |  | 1,764 |
Less: net (income) loss from continuing operations attributable to non-controlling interests | (971 | ) |  | (47 | ) |  | (11 | ) |  | (2 | ) |  | (2 | ) |  | — |  |  | — |  |  | 10 |  |  | — |  |  | 9 |  |  | (1,014 | )
Net income (loss) from continuing operations attributable to Icahn Enterprises | $ | 873 |  |  | $ | 121 |  |  | $ | 13 |  |  | $ | 2 |  |  | $ | 4 |  |  | $ | 6 |  |  | $ | 18 |  |  | $ | (56 | ) |  | $ | (226 | ) |  | $ | (5 | ) |  | $ | 750 |
Supplemental information: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditures | $ | — |  |  | $ | 348 |  |  | $ | 34 |  |  | $ | 36 |  |  | $ | 37 |  |  | $ | 25 |  |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 481 |
Depreciation and amortization(3) | $ | — |  |  | $ | 284 |  |  | $ | 32 |  |  | $ | 22 |  |  | $ | 16 |  |  | $ | 23 |  |  | $ | 23 |  |  | $ | 10 |  |  | $ | — |  |  | $ | — |  |  | $ | 410 |
| Year Ended December 31, 2010
| Investment |  | Automotive |  | Gaming(2) |  | Railcar |  | Food Packaging |  | Metals |  | Real Estate |  | Home Fashion |  | Holding Company |  | Eliminations |  | Consolidated
| (in millions)
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales | $ | — |  |  | $ | 6,219 |  |  | $ | — |  |  | $ | 205 |  |  | $ | 316 |  |  | $ | 725 |  |  | $ | 9 |  |  | $ | 429 |  |  | $ | — |  |  | $ | — |  |  | $ | 7,903 |
Other revenues from operations | — |  |  | — |  |  | 78 |  |  | 69 |  |  | — |  |  | — |  |  | 81 |  |  | — |  |  | — |  |  | — |  |  | 228 |
Net gain from investment activities | 756 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 79 |  |  | (21 | ) |  | 814 |
Interest and dividend income | 178 |  |  | 5 |  |  | — |  |  | 4 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5 |  |  | (1 | ) |  | 191 |
Other (loss) income, net | (47 | ) |  | 15 |  |  | — |  |  | (8 | ) |  | 1 |  |  | — |  |  | — |  |  | 2 |  |  | (27 | ) |  | — |  |  | (64 | )
| 887 |  |  | 6,239 |  |  | 78 |  |  | 270 |  |  | 317 |  |  | 725 |  |  | 90 |  |  | 431 |  |  | 57 |  |  | (22 | ) |  | 9,072 |
Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of goods sold | — |  |  | 5,212 |  |  | — |  |  | 210 |  |  | 234 |  |  | 697 |  |  | 6 |  |  | 400 |  |  | — |  |  | — |  |  | 6,759 |
Other expenses from operations | — |  |  | — |  |  | 41 |  |  | 55 |  |  | — |  |  | — |  |  | 48 |  |  | — |  |  | — |  |  | — |  |  | 144 |
Selling, general and administrative | 41 |  |  | 704 |  |  | 37 |  |  | 26 |  |  | 46 |  |  | 23 |  |  | 19 |  |  | 75 |  |  | 28 |  |  | — |  |  | 999 |
Restructuring | — |  |  | 8 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 8 |  |  | — |  |  | — |  |  | 16 |
Impairment | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 9 |  |  | — |  |  | — |  |  | 12 |
Interest expense | 4 |  |  | 141 |  |  | 1 |  |  | 21 |  |  | 21 |  |  | — |  |  | 8 |  |  | 1 |  |  | 192 |  |  | — |  |  | 389 |
| 45 |  |  | 6,067 |  |  | 79 |  |  | 312 |  |  | 301 |  |  | 720 |  |  | 82 |  |  | 493 |  |  | 220 |  |  | — |  |  | 8,319 |
Income (loss) before income tax expense) | 842 |  |  | 172 |  |  | (1 | ) |  | (42 | ) |  | 16 |  |  | 5 |  |  | 8 |  |  | (62 | ) |  | (163 | ) |  | (22 | ) |  | 753 |
Income tax (expense) benefit | (2 | ) |  | (12 | ) |  | — |  |  | 15 |  |  | (2 | ) |  | (1 | ) |  | — |  |  | — |  |  | (7 | ) |  | — |  |  | (9 | )
Income (loss) from continuing operations | 840 |  |  | 160 |  |  | (1 | ) |  | (27 | ) |  | 14 |  |  | 4 |  |  | 8 |  |  | (62 | ) |  | (170 | ) |  | (22 | ) |  | 744 |
Less: net (income) loss from continuing operations attributable to non-controlling interests | (492 | ) |  | (44 | ) |  | 2 |  |  | 12 |  |  | (4 | ) |  | — |  |  | — |  |  | 20 |  |  | (52 | ) |  | 14 |  |  | (544 | )
Net income (loss) from continuing operations attributable to Icahn Enterprises | $ | 348 |  |  | $ | 116 |  |  | $ | 1 |  |  | $ | (15 | ) |  | $ | 10 |  |  | $ | 4 |  |  | $ | 8 |  |  | $ | (42 | ) |  | $ | (222 | ) |  | $ | (8 | ) |  | $ | 200 |
Supplemental information: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditures | $ | — |  |  | $ | 251 |  |  | $ | 6 |  |  | $ | 6 |  |  | $ | 20 |  |  | $ | 21 |  |  | $ | 1 |  |  | $ | 2 |  |  | $ | 115 |  |  | $ | — |  |  | $ | 422 |
Depreciation and amortization(3) | $ | — |  |  | $ | 333 |  |  | $ | 5 |  |  | $ | 23 |  |  | $ | 14 |  |  | $ | 18 |  |  | $ | 23 |  |  | $ | 11 |  |  | $ | — |  |  | $ | — |  |  | $ | 427 |
(1) | We consolidated CVR effective May 4, 2012.
(2) | We consolidated Tropicana effective November 15, 2010.
(3) | Excludes amounts related to the amortization of debt discounts and premiums included in interest expense in the amounts of $27 million, $37 million and $36 million for the years ended December 31, 2012, 2011 and 2010, respectively.
Schedule of Condensed Financial Statements by Segment | Icahn Enterprises' condensed balance sheets by reporting segment as of December 31, 2012 and December 31, 2011 are presented below:
| December 31, 2012
| Investment |  | Automotive |  | Energy |  | Gaming |  | Railcar |  | Food Packaging |  | Metals |  | Real Estate |  | Home Fashion |  | Holding Company |  | Consolidated
| (in millions)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 14 |  |  | $ | 467 |  |  | $ | 896 |  |  | $ | 243 |  |  | $ | 207 |  |  | $ | 31 |  |  | $ | 14 |  |  | $ | 87 |  |  | $ | 67 |  |  | $ | 1,045 |  |  | $ | 3,071 |
Cash held at consolidated affiliated partnerships and restricted cash | 1,386 |  |  | — |  |  | — |  |  | 15 |  |  | 3 |  |  | 1 |  |  | 4 |  |  | 2 |  |  | 6 |  |  | 2 |  |  | 1,419 |
Investments | 5,084 |  |  | 240 |  |  | — |  |  | 35 |  |  | 57 |  |  | — |  |  | — |  |  | — |  |  | 14 |  |  | 61 |  |  | 5,491 |
Accounts receivable, net | — |  |  | 1,375 |  |  | 211 |  |  | 13 |  |  | 37 |  |  | 62 |  |  | 102 |  |  | 5 |  |  | 36 |  |  | — |  |  | 1,841 |
Inventories, net | — |  |  | 1,074 |  |  | 528 |  |  | — |  |  | 110 |  |  | 61 |  |  | 122 |  |  | — |  |  | 60 |  |  | — |  |  | 1,955 |
Property, plant and equipment, net | — |  |  | 1,971 |  |  | 2,648 |  |  | 431 |  |  | 426 |  |  | 154 |  |  | 142 |  |  | 665 |  |  | 83 |  |  | 3 |  |  | 6,523 |
Goodwill and intangible assets, net | — |  |  | 1,782 |  |  | 1,327 |  |  | 68 |  |  | 7 |  |  | 12 |  |  | 11 |  |  | 78 |  |  | 3 |  |  | — |  |  | 3,288 |
Other assets | 109 |  |  | 373 |  |  | 133 |  |  | 47 |  |  | 15 |  |  | 34 |  |  | 22 |  |  | 15 |  |  | 22 |  |  | 198 |  |  | 968 |
Total assets | $ | 6,593 |  |  | $ | 7,282 |  |  | $ | 5,743 |  |  | $ | 852 |  |  | $ | 862 |  |  | $ | 355 |  |  | $ | 417 |  |  | $ | 852 |  |  | $ | 291 |  |  | $ | 1,309 |  |  | $ | 24,556 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable, accrued expenses and other liabilities | $ | 152 |  |  | $ | 1,859 |  |  | $ | 1,535 |  |  | $ | 134 |  |  | $ | 156 |  |  | $ | 74 |  |  | $ | 73 |  |  | $ | 18 |  |  | $ | 35 |  |  | $ | 178 |  |  | $ | 4,214 |
Securities sold, not yet purchased, at fair value | 533 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 533 |
Due to brokers | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Post-employment benefit liability | — |  |  | 1,409 |  |  | — |  |  | — |  |  | 10 |  |  | 66 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | 1,488 |
Debt | — |  |  | 2,805 |  |  | 926 |  |  | 171 |  |  | 275 |  |  | 215 |  |  | 3 |  |  | 71 |  |  | — |  |  | 4,082 |  |  | 8,548 |
Total liabilities | 685 |  |  | 6,073 |  |  | 2,461 |  |  | 305 |  |  | 441 |  |  | 355 |  |  | 79 |  |  | 89 |  |  | 35 |  |  | 4,260 |  |  | 14,783 |
Equity attributable to Icahn Enterprises | 2,387 |  |  | 860 |  |  | 2,383 |  |  | 379 |  |  | 257 |  |  | (3 | ) |  | 338 |  |  | 763 |  |  | 256 |  |  | (2,951 | ) |  | 4,669 |
Equity attributable to non-controlling interests | 3,521 |  |  | 349 |  |  | 899 |  |  | 168 |  |  | 164 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,104 |
Total equity | 5,908 |  |  | 1,209 |  |  | 3,282 |  |  | 547 |  |  | 421 |  |  | — |  |  | 338 |  |  | 763 |  |  | 256 |  |  | (2,951 | ) |  | 9,773 |
Total liabilities and equity | $ | 6,593 |  |  | $ | 7,282 |  |  | $ | 5,743 |  |  | $ | 852 |  |  | $ | 862 |  |  | $ | 355 |  |  | $ | 417 |  |  | $ | 852 |  |  | $ | 291 |  |  | $ | 1,309 |  |  | $ | 24,556 |
| December 31, 2011
| Investment |  | Automotive |  | Gaming |  | Railcar |  | Food Packaging |  | Metals |  | Real Estate |  | Home Fashion |  | Holding Company |  | Consolidated
| (in millions)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 7 |  |  | $ | 953 |  |  | $ | 150 |  |  | $ | 307 |  |  | $ | 66 |  |  | $ | 7 |  |  | $ | 216 |  |  | $ | 55 |  |  | $ | 517 |  |  | $ | 2,278 |
Cash held at consolidated affiliated partnerships and restricted cash | 4,941 |  |  | — |  |  | 16 |  |  | — |  |  | 2 |  |  | 2 |  |  | 2 |  |  | — |  |  | 16 |  |  | 4,979 |
Investments | 8,448 |  |  | 228 |  |  | 34 |  |  | 45 |  |  | — |  |  | — |  |  | — |  |  | 13 |  |  | 170 |  |  | 8,938 |
Accounts receivable, net | — |  |  | 1,169 |  |  | 19 |  |  | 34 |  |  | 53 |  |  | 98 |  |  | 5 |  |  | 46 |  |  | — |  |  | 1,424 |
Inventories, net | — |  |  | 956 |  |  | — |  |  | 96 |  |  | 53 |  |  | 163 |  |  | — |  |  | 76 |  |  | — |  |  | 1,344 |
Property, plant and equipment, net | — |  |  | 1,855 |  |  | 416 |  |  | 194 |  |  | 131 |  |  | 134 |  |  | 679 |  |  | 93 |  |  | 3 |  |  | 3,505 |
Goodwill and intangible assets, net | — |  |  | 1,808 |  |  | 77 |  |  | 7 |  |  | 14 |  |  | 30 |  |  | 87 |  |  | 3 |  |  | — |  |  | 2,026 |
Other assets | 81 |  |  | 319 |  |  | 58 |  |  | 21 |  |  | 31 |  |  | 42 |  |  | 15 |  |  | 33 |  |  | 42 |  |  | 642 |
Total assets | $ | 13,477 |  |  | $ | 7,288 |  |  | $ | 770 |  |  | $ | 704 |  |  | $ | 350 |  |  | $ | 476 |  |  | $ | 1,004 |  |  | $ | 319 |  |  | $ | 748 |  |  | $ | 25,136 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable, accrued expenses and other liabilities | $ | 162 |  |  | $ | 1,875 |  |  | $ | 145 |  |  | $ | 110 |  |  | $ | 75 |  |  | $ | 85 |  |  | $ | 23 |  |  | $ | 36 |  |  | $ | 332 |  |  | $ | 2,843 |
Securities sold, not yet purchased, at fair value | 4,476 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,476 |
Due to brokers | 2,171 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,171 |
Post-employment benefit liability | — |  |  | 1,272 |  |  | — |  |  | 9 |  |  | 56 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | 1,340 |
Debt | — |  |  | 2,798 |  |  | 49 |  |  | 275 |  |  | 216 |  |  | 4 |  |  | 75 |  |  | — |  |  | 3,056 |  |  | 6,473 |
Total liabilities | 6,809 |  |  | 5,945 |  |  | 194 |  |  | 394 |  |  | 347 |  |  | 92 |  |  | 98 |  |  | 36 |  |  | 3,388 |  |  | 17,303 |
Equity attributable to Icahn Enterprises | 3,282 |  |  | 967 |  |  | 402 |  |  | 172 |  |  | (1 | ) |  | 384 |  |  | 906 |  |  | 283 |  |  | (2,640 | ) |  | 3,755 |
Equity attributable to non-controlling interests | 3,386 |  |  | 376 |  |  | 174 |  |  | 138 |  |  | 4 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,078 |
Total equity | 6,668 |  |  | 1,343 |  |  | 576 |  |  | 310 |  |  | 3 |  |  | 384 |  |  | 906 |  |  | 283 |  |  | (2,640 | ) |  | 7,833 |
Total liabilities and equity | $ | 13,477 |  |  | $ | 7,288 |  |  | $ | 770 |  |  | $ | 704 |  |  | $ | 350 |  |  | $ | 476 |  |  | $ | 1,004 |  |  | $ | 319 |  |  | $ | 748 |  |  | $ | 25,136 |
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block] | The following table presents our segments' geographic net sales from external customers, other revenues from operations and property, plant and equipment, net for the periods indicated:
| Net Sales |  | Other Revenues From Operations |  | Property, Plant and Equipment, Net
| Year Ended December 31, |  | Year Ended December 31, |  | December 31,
| 2012 |  | 2011 |  | 2010 |  | 2012 |  | 2011 |  | 2010 |  | 2012 |  | 2011
| (in millions)
United States | $ | 10,247 |  |  | $ | 4,459 |  |  | $ | 3,849 |  |  | $ | 763 |  |  | $ | 760 |  |  | $ | 222 |  |  | $ | 4,879 |  |  | $ | 1,997 |
Germany | 1,175 |  |  | 1,302 |  |  | 1,068 |  |  | — |  |  | — |  |  | — |  |  | 403 |  |  | 388 |
Other | 3,197 |  |  | 3,366 |  |  | 2,986 |  |  | 12 |  |  | 11 |  |  | 6 |  |  | 1,241 |  |  | 1,120 |
| $ | 14,619 |  |  | $ | 9,127 |  |  | $ | 7,903 |  |  | $ | 775 |  |  | $ | 771 |  |  | $ | 228 |  |  | $ | 6,523 |  |  | $ | 3,505 |
(1) Geographic location is based on location of the customer and location of the asset.
Icahn Enterprises Holdings [Member] |
Segment Reporting Information [Line Items] |
Schedule of Segment Reporting Information, by Segment [Table Text Block] | Icahn Enterprises Holdings Due to the structure of our business, the consolidated results of operations for Icahn Enterprises and Icahn Enterprises Holdings are substantially the same. Differences primarily relate to non-cash portions of interest expense, and are only reflected in the results of operations for our Holding Company. See Note 11, "Debt," for additional information. Segment information for Icahn Enterprises Holdings is presented below for significant financial statement line items affected by these differences.
| Year Ended December 31, |  | December 31,
| 2012 |  | 2011 |  | 2010 |  | 2012 |  | 2011
| Interest Expense |  | Net Income (Loss) From Continuing Operations |  | Net Income (Loss) From Continuing Operations Attributable to Icahn Enterprises Holdings |  | Interest Expense |  | Net Income (Loss) From Continuing Operations |  | Net Income (Loss) From Continuing Operations Attributable to Icahn Enterprises Holdings |  | Interest Expense |  | Net Income (Loss) From Continuing Operations |  | Net Income (Loss) From Continuing Operations Attributable to Icahn Enterprises Holdings |  | Total Assets |  | Total Assets
| (in millions) |  | (in millions)
Investment | $ | 2 |  |  | $ | 372 |  |  | $ | 157 |  |  | $ | 15 |  |  | $ | 1,844 |  |  | $ | 873 |  |  | $ | 4 |  |  | $ | 840 |  |  | $ | 348 |  |  | $ | 6,593 |  |  | $ | 13,477 |
Automotive | 141 |  |  | (22 | ) |  | (24 | ) |  | 141 |  |  | 168 |  |  | 121 |  |  | 141 |  |  | 160 |  |  | 116 |  |  | 7,282 |  |  | 7,288 |
Energy | 39 |  |  | 338 |  |  | 263 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,743 |  |  | — |
Gaming | 13 |  |  | 30 |  |  | 21 |  |  | 9 |  |  | 24 |  |  | 13 |  |  | 1 |  |  | (1 | ) |  | 1 |  |  | 852 |  |  | 770 |
Railcar | 18 |  |  | 57 |  |  | 29 |  |  | 20 |  |  | 4 |  |  | 2 |  |  | 21 |  |  | (27 | ) |  | (15 | ) |  | 862 |  |  | 704 |
Food Packaging | 21 |  |  | 6 |  |  | 4 |  |  | 21 |  |  | 6 |  |  | 4 |  |  | 21 |  |  | 14 |  |  | 10 |  |  | 355 |  |  | 350 |
Metals | — |  |  | (58 | ) |  | (58 | ) |  | — |  |  | 6 |  |  | 6 |  |  | — |  |  | 4 |  |  | 4 |  |  | 417 |  |  | 476 |
Real Estate | 5 |  |  | 19 |  |  | 19 |  |  | 6 |  |  | 18 |  |  | 18 |  |  | 8 |  |  | 8 |  |  | 8 |  |  | 852 |  |  | 1,004 |
Home Fashion | — |  |  | (27 | ) |  | (27 | ) |  | 1 |  |  | (66 | ) |  | (56 | ) |  | 1 |  |  | (62 | ) |  | (42 | ) |  | 291 |  |  | 319 |
Holding Company | 282 |  |  | 13 |  |  | 13 |  |  | 222 |  |  | (225 | ) |  | (225 | ) |  | 190 |  |  | (167 | ) |  | (219 | ) |  | 1,323 |  |  | 759 |
Eliminations | — |  |  | — |  |  | — |  |  | — |  |  | (14 | ) |  | (5 | ) |  | — |  |  | (22 | ) |  | (8 | ) |  | — |  |  | — |
Consolidated | $ | 521 |  |  | $ | 728 |  |  | $ | 397 |  |  | $ | 435 |  |  | $ | 1,765 |  |  | $ | 751 |  |  | $ | 387 |  |  | $ | 747 |  |  | $ | 203 |  |  | $ | 24,570 |  |  | $ | 25,147 |

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