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Segment Reporting | 3 Months Ended
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Mar. 31, 2013
Segment Reporting [Abstract] |
Segment Reporting | Segment Reporting. As of March 31, 2013, our nine operating segments, which also constitute our reporting segments, are: (1) Investment; (2) Automotive; (3) Energy; (4) Metals; (5) Railcar; (6) Gaming; (7) Food Packaging; (8) Real Estate and (9) Home Fashion. Our determination of what constitutes an operating segment is based on the various industries in which our businesses operate and how we manage those businesses in accordance with our investment strategy. We assess and measure segment operating results based on net income from continuing operations attributable to Icahn Enterprises and Icahn Enterprises Holdings, 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. In addition to our nine reporting 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 reporting segments. Icahn Enterprises' condensed statements of operations by reporting segment for the three months ended March 31, 2013 and 2012 are presented below:
| Three Months Ended March 31, 2013
| Investment |  | Automotive |  | Energy |  | Metals |  | Railcar |  | Gaming |  | Food Packaging |  | Real Estate |  | Home Fashion |  | Holding Company |  | Consolidated
| (in millions)
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales | $ | — |  |  | $ | 1,713 |  |  | $ | 2,352 |  |  | $ | 264 |  |  | $ | 110 |  |  | $ | — |  |  | $ | 88 |  |  | $ | 1 |  |  | $ | 46 |  |  | $ | — |  |  | $ | 4,574 |
Other revenues from operations | — |  |  | — |  |  | — |  |  | — |  |  | 26 |  |  | 143 |  |  | — |  |  | 20 |  |  | — |  |  | — |  |  | 189 |
Net gain from investment activities | 578 |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2 | ) |  | 578 |
Interest and dividend income | 23 |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 24 |
Other income (loss), net | 2 |  |  | (33 | ) |  | (14 | ) |  | — |  |  | (1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (46 | )
| 603 |  |  | 1,680 |  |  | 2,338 |  |  | 264 |  |  | 138 |  |  | 143 |  |  | 88 |  |  | 21 |  |  | 46 |  |  | (2 | ) |  | 5,319 |
Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of goods sold | — |  |  | 1,465 |  |  | 1,967 |  |  | 267 |  |  | 86 |  |  | — |  |  | 67 |  |  | — |  |  | 41 |  |  | — |  |  | 3,893 |
Other expenses from operations | — |  |  | — |  |  | — |  |  | — |  |  | 17 |  |  | 72 |  |  | — |  |  | 11 |  |  | — |  |  | — |  |  | 100 |
Selling, general and administrative | 28 |  |  | 199 |  |  | 34 |  |  | 8 |  |  | 11 |  |  | 61 |  |  | 11 |  |  | 4 |  |  | 8 |  |  | 5 |  |  | 369 |
Restructuring | — |  |  | 8 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 8 |
Impairment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Interest expense | — |  |  | 31 |  |  | 15 |  |  | — |  |  | 3 |  |  | 4 |  |  | 5 |  |  | 1 |  |  | — |  |  | 75 |  |  | 134 |
| 28 |  |  | 1,703 |  |  | 2,016 |  |  | 275 |  |  | 117 |  |  | 137 |  |  | 83 |  |  | 16 |  |  | 49 |  |  | 80 |  |  | 4,504 |
Income (loss) before income tax benefit (expense) | 575 |  |  | (23 | ) |  | 322 |  |  | (11 | ) |  | 21 |  |  | 6 |  |  | 5 |  |  | 5 |  |  | (3 | ) |  | (82 | ) |  | 815 |
Income tax (expense) benefit | — |  |  | (11 | ) |  | (100 | ) |  | 5 |  |  | (12 | ) |  | (2 | ) |  | (2 | ) |  | — |  |  | — |  |  | 2 |  |  | (120 | )
Net Income (loss) | 575 |  |  | (34 | ) |  | 222 |  |  | (6 | ) |  | 9 |  |  | 4 |  |  | 3 |  |  | 5 |  |  | (3 | ) |  | (80 | ) |  | 695 |
Less: net (income) loss attributable to non-controlling interests | (342 | ) |  | 5 |  |  | (71 | ) |  | — |  |  | (8 | ) |  | (1 | ) |  | (1 | ) |  | — |  |  | — |  |  | — |  |  | (418 | )
Net income (loss) attributable to Icahn Enterprises | $ | 233 |  |  | $ | (29 | ) |  | $ | 151 |  |  | $ | (6 | ) |  | $ | 1 |  |  | $ | 3 |  |  | $ | 2 |  |  | $ | 5 |  |  | $ | (3 | ) |  | $ | (80 | ) |  | $ | 277 |
Supplemental information: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditures | $ | — |  |  | $ | 93 |  |  | $ | 64 |  |  | $ | 3 |  |  | $ | 101 |  |  | $ | 12 |  |  | $ | 5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 278 |
Depreciation and amortization(1) | $ | — |  |  | $ | 71 |  |  | $ | 50 |  |  | $ | 6 |  |  | $ | 7 |  |  | $ | 8 |  |  | $ | 5 |  |  | $ | 6 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 155 |
| Three Months Ended March 31, 2012
| Investment |  | Automotive |  | Metals |  | Railcar |  | Gaming |  | Food Packaging |  | Real Estate |  | Home Fashion |  | Holding Company |  | Consolidated
| (in millions)
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales | $ | — |  |  | $ | 1,764 |  |  | $ | 332 |  |  | $ | 164 |  |  | $ | — |  |  | $ | 83 |  |  | $ | — |  |  | $ | 56 |  |  | $ | — |  |  | $ | 2,399 |
Other revenues from operations | — |  |  | — |  |  | — |  |  | 17 |  |  | 155 |  |  | — |  |  | 20 |  |  | — |  |  | — |  |  | 192 |
Net gain from investment activities | 50 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 8 |  |  | 58 |
Interest and dividend income | 23 |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 25 |
Other (loss) income, net | (2 | ) |  | 9 |  |  | — |  |  | — |  |  | (2 | ) |  | — |  |  | 1 |  |  | 1 |  |  | 3 |  |  | 10 |
| 71 |  |  | 1,774 |  |  | 332 |  |  | 182 |  |  | 153 |  |  | 83 |  |  | 21 |  |  | 57 |  |  | 11 |  |  | 2,684 |
Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of goods sold | — |  |  | 1,487 |  |  | 331 |  |  | 137 |  |  | — |  |  | 63 |  |  | — |  |  | 54 |  |  | — |  |  | 2,072 |
Other expenses from operations | — |  |  | — |  |  | — |  |  | 14 |  |  | 80 |  |  | — |  |  | 12 |  |  | — |  |  | — |  |  | 106 |
Selling, general and administrative | 3 |  |  | 201 |  |  | 7 |  |  | 6 |  |  | 62 |  |  | 13 |  |  | 3 |  |  | 10 |  |  | 4 |  |  | 309 |
Restructuring | — |  |  | 6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 7 |
Impairment | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 2 |
Interest expense | 2 |  |  | 36 |  |  | — |  |  | 5 |  |  | 2 |  |  | 5 |  |  | 1 |  |  | — |  |  | 66 |  |  | 117 |
| 5 |  |  | 1,731 |  |  | 338 |  |  | 162 |  |  | 144 |  |  | 81 |  |  | 16 |  |  | 66 |  |  | 70 |  |  | 2,613 |
Income (loss) before income tax (expense) benefit | 66 |  |  | 43 |  |  | (6 | ) |  | 20 |  |  | 9 |  |  | 2 |  |  | 5 |  |  | (9 | ) |  | (59 | ) |  | 71 |
Income tax (expense) benefit | — |  |  | (10 | ) |  | 4 |  |  | (8 | ) |  | 1 |  |  | (1 | ) |  | — |  |  | — |  |  | 44 |  |  | 30 |
Income (loss) | 66 |  |  | 33 |  |  | (2 | ) |  | 12 |  |  | 10 |  |  | 1 |  |  | 5 |  |  | (9 | ) |  | (15 | ) |  | 101 |
Less: net income attributable to non-controlling interests | (35 | ) |  | (10 | ) |  | — |  |  | (5 | ) |  | (2 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (52 | )
Net income (loss) attributable to Icahn Enterprises | $ | 31 |  |  | $ | 23 |  |  | $ | (2 | ) |  | $ | 7 |  |  | $ | 8 |  |  | $ | 1 |  |  | $ | 5 |  |  | $ | (9 | ) |  | $ | (15 | ) |  | $ | 49 |
Supplemental information: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditures | $ | — |  |  | $ | 130 |  |  | $ | 2 |  |  | $ | 41 |  |  | $ | 12 |  |  | $ | 12 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 197 |
Depreciation and amortization(1) | $ | — |  |  | $ | 69 |  |  | $ | 6 |  |  | $ | 5 |  |  | $ | 9 |  |  | $ | 4 |  |  | $ | 5 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 100 |
(1) | Excludes amounts related to the amortization of deferred financing costs and debt discounts and premiums included in interest expense in the amounts of $9 million and $8 million for the three months ended March 31, 2013 and 2012, respectively.
Icahn Enterprises' condensed balance sheets by reporting segment as of March 31, 2013 and December 31, 2012 are presented below:
| March 31, 2013
| Investment |  | Automotive |  | Energy |  | Metals |  | Railcar |  | Gaming |  | Food Packaging |  | Real Estate |  | Home Fashion |  | Holding Company |  | Consolidated
| (in millions)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 2 |  |  | $ | 269 |  |  | $ | 1,041 |  |  | $ | 16 |  |  | $ | 57 |  |  | $ | 241 |  |  | $ | 18 |  |  | $ | 26 |  |  | $ | 12 |  |  | $ | 755 |  |  | $ | 2,437 |
Cash held at consolidated affiliated partnerships and restricted cash | 766 |  |  | — |  |  | — |  |  | 3 |  |  | 6 |  |  | 15 |  |  | 1 |  |  | 4 |  |  | 9 |  |  | 620 |  |  | 1,424 |
Investments | 7,226 |  |  | 247 |  |  | — |  |  | — |  |  | 43 |  |  | 35 |  |  | — |  |  | — |  |  | 13 |  |  | 126 |  |  | 7,690 |
Accounts receivable, net | — |  |  | 1,488 |  |  | 283 |  |  | 109 |  |  | 32 |  |  | 12 |  |  | 66 |  |  | 3 |  |  | 35 |  |  | — |  |  | 2,028 |
Inventories, net | — |  |  | 1,124 |  |  | 525 |  |  | 106 |  |  | 86 |  |  | — |  |  | 66 |  |  | — |  |  | 61 |  |  | — |  |  | 1,968 |
Property, plant and equipment, net | — |  |  | 1,946 |  |  | 2,637 |  |  | 139 |  |  | 520 |  |  | 430 |  |  | 153 |  |  | 662 |  |  | 81 |  |  | 3 |  |  | 6,571 |
Goodwill and intangible assets, net | — |  |  | 1,772 |  |  | 1,322 |  |  | 11 |  |  | 7 |  |  | 68 |  |  | 11 |  |  | 75 |  |  | 3 |  |  | — |  |  | 3,269 |
Other assets | 64 |  |  | 387 |  |  | 93 |  |  | 28 |  |  | 24 |  |  | 51 |  |  | 37 |  |  | 17 |  |  | 23 |  |  | 150 |  |  | 874 |
Total assets | $ | 8,058 |  |  | $ | 7,233 |  |  | $ | 5,901 |  |  | $ | 412 |  |  | $ | 775 |  |  | $ | 852 |  |  | $ | 352 |  |  | $ | 787 |  |  | $ | 237 |  |  | $ | 1,654 |  |  | $ | 26,261 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable, accrued expenses and other liabilities | $ | 544 |  |  | $ | 1,901 |  |  | $ | 1,547 |  |  | $ | 72 |  |  | $ | 144 |  |  | $ | 131 |  |  | $ | 71 |  |  | $ | 21 |  |  | $ | 30 |  |  | $ | 206 |  |  | $ | 4,667 |
Securities sold, not yet purchased, at fair value | 620 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 620 |
Due to brokers | 423 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 423 |
Post-employment benefit liability | — |  |  | 1,361 |  |  | — |  |  | 3 |  |  | 9 |  |  | — |  |  | 65 |  |  | — |  |  | — |  |  | — |  |  | 1,438 |
Debt | — |  |  | 2,818 |  |  | 677 |  |  | 3 |  |  | 150 |  |  | 170 |  |  | 215 |  |  | 70 |  |  | — |  |  | 4,081 |  |  | 8,184 |
Total liabilities | 1,587 |  |  | 6,080 |  |  | 2,224 |  |  | 78 |  |  | 303 |  |  | 301 |  |  | 351 |  |  | 91 |  |  | 30 |  |  | 4,287 |  |  | 15,332 |
Equity attributable to Icahn Enterprises | 2,607 |  |  | 816 |  |  | 2,359 |  |  | 334 |  |  | 303 |  |  | 382 |  |  | (3 | ) |  | 696 |  |  | 207 |  |  | (2,633 | ) |  | 5,068 |
Equity attributable to non-controlling interests | 3,864 |  |  | 337 |  |  | 1,318 |  |  | — |  |  | 169 |  |  | 169 |  |  | 4 |  |  | — |  |  | — |  |  | — |  |  | 5,861 |
Total equity | 6,471 |  |  | 1,153 |  |  | 3,677 |  |  | 334 |  |  | 472 |  |  | 551 |  |  | 1 |  |  | 696 |  |  | 207 |  |  | (2,633 | ) |  | 10,929 |
Total liabilities and equity | $ | 8,058 |  |  | $ | 7,233 |  |  | $ | 5,901 |  |  | $ | 412 |  |  | $ | 775 |  |  | $ | 852 |  |  | $ | 352 |  |  | $ | 787 |  |  | $ | 237 |  |  | $ | 1,654 |  |  | $ | 26,261 |
| December 31, 2012
| Investment |  | Automotive |  | Energy |  | Metals |  | Railcar |  | Gaming |  | Food Packaging |  | Real Estate |  | Home Fashion |  | Holding Company |  | Consolidated
| (in millions)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 14 |  |  | $ | 467 |  |  | $ | 896 |  |  | $ | 14 |  |  | $ | 207 |  |  | $ | 243 |  |  | $ | 31 |  |  | $ | 87 |  |  | $ | 67 |  |  | $ | 1,045 |  |  | $ | 3,071 |
Cash held at consolidated affiliated partnerships and restricted cash | 1,386 |  |  | — |  |  | — |  |  | 4 |  |  | 3 |  |  | 15 |  |  | 1 |  |  | 2 |  |  | 6 |  |  | 2 |  |  | 1,419 |
Investments | 5,084 |  |  | 240 |  |  | — |  |  | — |  |  | 57 |  |  | 35 |  |  | — |  |  | — |  |  | 14 |  |  | 61 |  |  | 5,491 |
Accounts receivable, net | — |  |  | 1,375 |  |  | 211 |  |  | 102 |  |  | 37 |  |  | 13 |  |  | 62 |  |  | 5 |  |  | 36 |  |  | — |  |  | 1,841 |
Inventories, net | — |  |  | 1,074 |  |  | 528 |  |  | 122 |  |  | 110 |  |  | — |  |  | 61 |  |  | — |  |  | 60 |  |  | — |  |  | 1,955 |
Property, plant and equipment, net | — |  |  | 1,971 |  |  | 2,648 |  |  | 142 |  |  | 426 |  |  | 431 |  |  | 154 |  |  | 665 |  |  | 83 |  |  | 3 |  |  | 6,523 |
Goodwill and intangible assets, net | — |  |  | 1,782 |  |  | 1,327 |  |  | 11 |  |  | 7 |  |  | 68 |  |  | 12 |  |  | 78 |  |  | 3 |  |  | — |  |  | 3,288 |
Other assets | 109 |  |  | 373 |  |  | 133 |  |  | 22 |  |  | 15 |  |  | 47 |  |  | 34 |  |  | 15 |  |  | 22 |  |  | 198 |  |  | 968 |
Total assets | $ | 6,593 |  |  | $ | 7,282 |  |  | $ | 5,743 |  |  | $ | 417 |  |  | $ | 862 |  |  | $ | 852 |  |  | $ | 355 |  |  | $ | 852 |  |  | $ | 291 |  |  | $ | 1,309 |  |  | $ | 24,556 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable, accrued expenses and other liabilities | $ | 152 |  |  | $ | 1,859 |  |  | $ | 1,535 |  |  | $ | 73 |  |  | $ | 156 |  |  | $ | 134 |  |  | $ | 74 |  |  | $ | 18 |  |  | $ | 35 |  |  | $ | 178 |  |  | $ | 4,214 |
Securities sold, not yet purchased, at fair value | 533 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 533 |
Due to brokers | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Post-employment benefit liability | — |  |  | 1,409 |  |  | — |  |  | 3 |  |  | 10 |  |  | — |  |  | 66 |  |  | — |  |  | — |  |  | — |  |  | 1,488 |
Debt | — |  |  | 2,805 |  |  | 926 |  |  | 3 |  |  | 275 |  |  | 171 |  |  | 215 |  |  | 71 |  |  | — |  |  | 4,082 |  |  | 8,548 |
Total liabilities | 685 |  |  | 6,073 |  |  | 2,461 |  |  | 79 |  |  | 441 |  |  | 305 |  |  | 355 |  |  | 89 |  |  | 35 |  |  | 4,260 |  |  | 14,783 |
Equity attributable to Icahn Enterprises | 2,387 |  |  | 860 |  |  | 2,383 |  |  | 338 |  |  | 257 |  |  | 379 |  |  | (3 | ) |  | 763 |  |  | 256 |  |  | (2,951 | ) |  | 4,669 |
Equity attributable to non-controlling interests | 3,521 |  |  | 349 |  |  | 899 |  |  | — |  |  | 164 |  |  | 168 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | 5,104 |
Total equity | 5,908 |  |  | 1,209 |  |  | 3,282 |  |  | 338 |  |  | 421 |  |  | 547 |  |  | — |  |  | 763 |  |  | 256 |  |  | (2,951 | ) |  | 9,773 |
Total liabilities and equity | $ | 6,593 |  |  | $ | 7,282 |  |  | $ | 5,743 |  |  | $ | 417 |  |  | $ | 862 |  |  | $ | 852 |  |  | $ | 355 |  |  | $ | 852 |  |  | $ | 291 |  |  | $ | 1,309 |  |  | $ | 24,556 |
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 debt, deferred financing costs and amortization of debt discounts and premiu ms, which are only reflected in the results of operations for the Holding Company. See Note 10, "Debt," for additional information. Segment information for Icahn Enterprises Holdings is presented below for significant financial statement line items affected by these differences.
| Three Months Ended March 31, |  | March 31, |  | December 31,
| 2013 |  | 2012 |  | 2013 |  | 2012
| Interest Expense |  | Net Income (Loss) |  | Net Income (Loss) Attributable to Icahn Enterprises Holdings |  | Interest Expense |  | Net Income (Loss) |  | Net Income (Loss) Attributable to Icahn Enterprises Holdings |  | Total Assets |  | Total Assets
| (in millions) |  | (in millions)
Investment | $ | — |  |  | $ | 575 |  |  | $ | 233 |  |  | $ | 2 |  |  | $ | 66 |  |  | $ | 31 |  |  | $ | 8,058 |  |  | $ | 6,593 |
Automotive | 31 |  |  | (34 | ) |  | (29 | ) |  | 36 |  |  | 33 |  |  | 23 |  |  | 7,233 |  |  | 7,282 |
Energy | 15 |  |  | 222 |  |  | 151 |  |  | — |  |  | — |  |  | — |  |  | 5,901 |  |  | 5,743 |
Metals | — |  |  | (6 | ) |  | (6 | ) |  | — |  |  | (2 | ) |  | (2 | ) |  | 412 |  |  | 417 |
Railcar | 3 |  |  | 9 |  |  | 1 |  |  | 5 |  |  | 12 |  |  | 7 |  |  | 775 |  |  | 862 |
Gaming | 4 |  |  | 4 |  |  | 3 |  |  | 2 |  |  | 10 |  |  | 8 |  |  | 852 |  |  | 852 |
Food Packaging | 5 |  |  | 3 |  |  | 2 |  |  | 5 |  |  | 1 |  |  | 1 |  |  | 352 |  |  | 355 |
Real Estate | 1 |  |  | 5 |  |  | 5 |  |  | 1 |  |  | 5 |  |  | 5 |  |  | 787 |  |  | 852 |
Home Fashion | — |  |  | (3 | ) |  | (3 | ) |  | — |  |  | (9 | ) |  | (9 | ) |  | 237 |  |  | 291 |
Holding Company | 75 |  |  | (80 | ) |  | (80 | ) |  | 66 |  |  | (15 | ) |  | (15 | ) |  | 1,668 |  |  | 1,323 |
Consolidated | $ | 134 |  |  | $ | 695 |  |  | $ | 277 |  |  | $ | 117 |  |  | $ | 101 |  |  | $ | 49 |  |  | $ | 26,275 |  |  | $ | 24,570 |
Amounts related to the amortization of debt discounts and premiums included in interest expense for the consolidated results of Icahn Enterprises Holdings were $9 million and $8 million for the three months ended March 31, 2013 and 2012, respectively.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 + Details
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