Schedule I (Tables) (Parent Company [Member])

12 Months Ended

Dec. 31, 2014

Condensed Financial Statements, Captions [Line Items]

Financial Statement Schedule, Parent Company Balance Sheet [Table Text Block]

SCHEDULE I

ICAHN ENTERPRISES, L.P.

(Parent Company)

CONDENSED BALANCE SHEETS



	December 31,
	2014			2013
	(In millions, except unit amounts)
ASSETS
Investments in subsidiaries, net	$	11,028		$	10,384
Deferred financing costs	8			7
Total Assets	$	11,036		$	10,391

LIABILITIES AND EQUITY
Accrued expenses and other liabilities	$	107		$	283
Debt	5,486			4,016
	5,593			4,299

Commitments and contingencies (Note 3)

Equity:
Limited partners: Depositary units: 123,103,414 and 115,900,309 units issued and outstanding at December 31, 2014 and 2013, respectively	5,672			6,308
General partner	(229		)	(216		)
Total equity	5,443			6,092
Total Liabilities and Equity	$	11,036		$	10,391

Financial Statement Schedule, Parent Company Statement of Operations [Table Text Block]

SCHEDULE I

ICAHN ENTERPRISES, L.P.

(Parent Company)

CONDENSED STATEMENTS OF OPERATIONS



	Year Ended December 31,
	2014			2013			2012
	(In millions)
Interest expense	$	(291	)	$	(303	)	$	(284	)
Loss on extinguishment of debt	(108		)	—			—
Equity in earnings of subsidiaries	26			1,328			680
Net (loss) income	$	(373	)	$	1,025		$	396
Net (loss) income allocable to:
Limited partners	$	(366	)	$	1,005		$	379
General partner	(7		)	20			17
	$	(373	)	$	1,025		$	396

Financial Statement Schedule, Parent Company Statement of Cash Flows [Table Text Block]

SCHEDULE I

ICAHN ENTERPRISES, L.P.

(Parent Company)

CONDENSED STATEMENTS OF CASH FLOWS



	Year Ended December 31,
	2014			2013			2012
	(In millions)
Cash flows from operating activities:
Net (loss) income	$	(373	)	$	1,025		$	396
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Amortization of deferred financing costs	1			2			2
Loss on extinguishment of debt	108			—			—
Equity in earnings of subsidiary	(26		)	(1,328		)	(680		)
Net cash used in operating activities	(290		)	(301		)	(282		)
Cash flows from investing activities:
Net investment in and advances from subsidiary	(952		)	(172		)	(1,212		)
Net cash used in investing activities	(952		)	(172		)	(1,212		)
Cash flows from financing activities:
Partnership distributions	(125		)	(51		)	(41		)
Partnership contributions	—			587			505
Proceeds from borrowings	4,991			493			1,030
Repayments of borrowings	(3,624		)	(556		)	—
Net cash provided by financing activities	1,242			473			1,494
Net change in cash and cash equivalents	—			—			—
Cash and cash equivalents, beginning of period	—			—			—
Cash and cash equivalents, end of period	$	—		$	—		$	—

Financial Statement Schedule, Parent Company Debt Note [Table Text Block]

See Note 10, “Debt,” to the consolidated financial statements located in Part II, Item 8 of this Report. Icahn Enterprises' Parent company debt consists of the following:



	December 31,
	2014		2013
	(in millions)
Senior unsecured 5.875% notes due 2022	$	1,337	$	—
Senior unsecured 6.00% notes due 2020	1,708		493
Senior unsecured 4.875% notes due 2019	1,270		—
Senior unsecured 8% notes due 2018	—		2,473
Senior unsecured 3.5% notes due 2017	1,171		—
Senior unsecured 7.75% notes due 2016	—		1,050
Total debt	$	5,486	$	4,016

Icahn Enterprises Holdings [Member]

Condensed Financial Statements, Captions [Line Items]

Financial Statement Schedule, Parent Company Balance Sheet [Table Text Block]

SCHEDULE I

ICAHN ENTERPRISES HOLDINGS L.P.

(Parent Company)

CONDENSED BALANCE SHEETS



	December 31,
	2014			2013
	(in millions)
ASSETS
Cash and cash equivalents	$	388		$	142
Other assets	114			112
Investments in subsidiaries, net	10,592			10,054
Total Assets	$	11,094		$	10,308
LIABILITIES AND EQUITY
Accrued expenses and other liabilities	$	111		$	144
Debt	5,517			4,050
	5,628			4,194

Commitments and contingencies (Note 3)

Equity:
Limited partner	5,751			6,393
General partner	(285		)	(279		)
Total equity	5,466			6,114
Total Liabilities and Equity	$	11,094		$	10,308

Financial Statement Schedule, Parent Company Statement of Operations [Table Text Block]

SCHEDULE I

ICAHN ENTERPRISES HOLDINGS L.P.

(Parent Company)

CONDENSED STATEMENTS OF OPERATIONS



	Year Ended December 31,
	2014			2013		2012
	(in millions)
Net gain from investment activities	$	—		$	—	$	8
Interest and dividend income	1			—		—
Loss on extinguishment of debt	(108		)	—		—
Equity in earnings of subsidiaries	28			1,342		682
Other income, net	20			15		16
	(59		)	1,357		706
Interest expense	290			305		286
Selling, general and administrative	23			27		23
	313			332		309
Net (loss) income	$	(372	)	$	1,025	$	397
Net (loss) income allocable to:
Limited partner	$	(368	)	$	1,015	$	384
General partner	(4		)	10		13
	$	(372	)	$	1,025	$	397

Financial Statement Schedule, Parent Company Statement of Cash Flows [Table Text Block]

SCHEDULE I

ICAHN ENTERPRISES HOLDINGS L.P.

(Parent Company)

CONDENSED STATEMENTS OF CASH FLOWS



	Year Ended December 31,
	2014			2013			2012
	(in millions)
Cash flows from operating activities:
Net (loss) income	$	(372	)	$	1,025		$	397
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Equity in income of subsidiary	(28		)	(1,342		)	(682		)
Loss on extinguishment of debt	108			—			—
Investment gains	—			—			(8		)
Depreciation and amortization	5			(1		)	1
Other, net	—			—			14
Change in operating assets and liabilities	(47		)	18			26
Net cash used in operating activities	(334		)	(300		)	(252		)
Cash flows from investing activities:
Net investment in subsidiaries	(661		)	(128		)	(681		)
Proceeds from sale of investments	—			—			30
Other, net	9			4			2
Net cash used in investing activities	(652		)	(124		)	(649		)
Cash flows from financing activities:
Partnership distributions	(125		)	(51		)	(42		)
Partner contribution	—			593			—
Proceeds from borrowings	4,991			493			1,030
Repayments of borrowings	(3,634		)	(576		)	(4		)
Net cash provided by financing activities	1,232			459			984
Net change in cash and cash equivalents	246			35			83
Cash and cash equivalents, beginning of period	142			107			24
Cash and cash equivalents, end of period	$	388		$	142		$	107

Financial Statement Schedule, Parent Company Debt Note [Table Text Block]

See Note 10, “Debt,” to the consolidated financial statements located in Part II, Item 8 of this Report. Icahn Enterprises Holdings' Parent company debt consists of the following:



	December 31,
	2014		2013
	(in millions)
Senior unsecured 5.875% notes due 2022	$	1,337	—
Senior unsecured 6.00% notes due 2020	1,708		493
Senior unsecured 4.875% notes due 2019	1,270		—
Senior unsecured 8% notes due 2018	—		2,468
Senior unsecured 3.5% notes due 2017	1,171		—
Senior unsecured 7.75% notes due 2016	—		1,048
Mortgages payable	31		41
Total debt	$	5,517	$	4,050