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Other Income (Loss), Net | 12 Months Ended
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Dec. 31, 2013
Other (Loss) Income, Net [Abstract] |
Other (Loss) Income, Net | Other Income (Loss), Net. Other income (loss), net consists of the following:
| Icahn Enterprises |  | Icahn Enterprises Holdings
| Year Ended December 31, |  | Year Ended December 31,
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
| (in millions) |  | (in millions)
Loss on extinguishment of debt | $ | — |  |  | $ | (10 | ) |  | $ | — |  |  | $ | — |  |  | $ | (10 | ) |  | $ | — |
Realized and unrealized loss on derivatives, net | 57 |  |  | (190 | ) |  | — |  |  | 57 |  |  | (190 | ) |  | — |
Tax settlement loss | (23 | ) |  | — |  |  | — |  |  | (23 | ) |  | — |  |  | — |
Dividend expense related to securities sold, not yet purchased | — |  |  | (4 | ) |  | (86 | ) |  | — |  |  | (4 | ) |  | (86 | )
Net (loss) gain on disposition of assets | (56 | ) |  | 5 |  |  | 1 |  |  | (56 | ) |  | 5 |  |  | 1 |
Appreciation on deferred management fee | — |  |  | — |  |  | (13 | ) |  | — |  |  | — |  |  | (13 | )
Equity earnings from non-consolidated affiliates | 26 |  |  | 35 |  |  | 30 |  |  | 26 |  |  | 35 |  |  | 30 |
Foreign currency translation loss | (12 | ) |  | (9 | ) |  | (9 | ) |  | (12 | ) |  | (9 | ) |  | (9 | )
Other | 29 |  |  | (2 | ) |  | 5 |  |  | 29 |  |  | (2 | ) |  | 5 |
| $ | 21 |  |  | $ | (175 | ) |  | $ | (72 | ) |  | $ | 21 |  |  | $ | (175 | ) |  | $ | (72 | )
The net (loss) gain on disposition of assets for 2013 included in the above table primarily relates to various divestitures by our Automotive segment. During the first quarter of 2013, our Automotive segment recorded a loss on divestiture of $48 million related to the disposal of its sintered components operations located in France. During the second quarter of 2013, our Automotive segment recorded a loss on divestiture of $6 million related to its connecting rod manufacturing facility located in Canada and its camshaft foundry located in the United Kingdom. During the third quarter of 2013, our Automotive segment recorded a loss on divestiture relating to its fuel pump business of $6 million, which is net of a $19 million OPEB curtailment gain, as discussed further in Note 13, "Pension, Other Post-employment Benefits and Employee Benefit Plans." Because the financial results from the disposition of these businesses were not material, individually or in the aggregate, to our consolidated financial statements, we did not reflect the dispositions of these businesses as discontinued operations in either the current period or on a retrospective basis. During the second quarter of 2013, our Food Packaging segment recorded a loss of $23 million related to the settlement of a certain tax matter. See Note 19, "Commitments and Contingencies - Food Packaging," for further discussion.

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- Definition The entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3,6,7,9) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 3, 6, 7, 9 -Article 5 + Details
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