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Consolidated Statements of Operations (USD $) In Millions, except Per Share data, unless otherwise specified | 3 Months Ended
--- | ---
Mar. 31, 2014 | Mar. 31, 2013
Revenues: |  |
Net sales | $ 4,666 | $ 4,574
Other revenues from operations | 261 | 236
Net (loss) gain from investment activities | (31) | 578
Interest and dividend income | 59 | 26
Other income (loss), net | 35 | (45)
Total Revenues | 4,990 | 5,369
Expenses: |  |
Cost of goods sold | 4,142 | 3,893
Other expenses from operations | 129 | 122
Selling, general and administrative | 360 | 371
Restructuring | 8 | 8
Impairment | 1 | 0
Interest expense | 170 | 145
Total Expenses | 4,810 | 4,539
Income before income tax expense | 180 | 830
Income tax expense | (103) | (120)
Net income | 77 | 710
Less: net income attributable to non-controlling interests | (106) | (433)
Net (loss) income attributable to Icahn Enterprises | (29) | 277
Net (loss) income attributable to Icahn Enterprises allocable to: |  |
Limited partners | (28) | 271
General partner | (1) | 6
Net (loss) income attributable to Icahn Enterprises | (29) | 277
Basic (loss) income per LP unit |  |
Basic (loss) income per LP unit | $ (0.24) | $ 2.56
Basic weighted average LP units outstanding | 117 | 106
Diluted (loss) income per LP unit |  |
Diluted (loss) income per LP unit | $ (0.24) | $ 2.50
Diluted weighted average LP units outstanding | 117 | 109
Cash distributions declared per LP unit | $ 1.50 | $ 1.00
Icahn Enterprises Holdings [Member] |  |
Revenues: |  |
Net sales | 4,666 | 4,574
Other revenues from operations | 261 | 236
Net (loss) gain from investment activities | (31) | 578
Interest and dividend income | 59 | 26
Other income (loss), net | 35 | (45)
Total Revenues | 4,990 | 5,369
Expenses: |  |
Cost of goods sold | 4,142 | 3,893
Other expenses from operations | 129 | 122
Selling, general and administrative | 360 | 371
Restructuring | 8 | 8
Impairment | 1 | 0
Interest expense | 170 | 145
Total Expenses | 4,810 | 4,539
Income before income tax expense | 180 | 830
Income tax expense | (103) | (120)
Net income | 77 | 710
Less: net income attributable to non-controlling interests | (106) | (433)
Net (loss) income attributable to Icahn Enterprises | (29) | 277
Net (loss) income attributable to Icahn Enterprises allocable to: |  |
Limited partners | (29) | 274
General partner | 0 | 3
Net (loss) income attributable to Icahn Enterprises | $ (29) | $ 277

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- Definition Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period. Used in the calculation of diluted net income or loss per limited partnership unit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section F + Details
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