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v3.5.0.2

Condensed Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015
Revenues: |  |  |  |
Net sales | $ 3,904 | $ 3,720 | $ 11,546 | $ 11,264
Other revenues from operations | 537 | 366 | 1,506 | 1,042
Net gain (loss) from investment activities | 418 | (947) | (826) | 236
Interest and dividend income | 27 | 36 | 97 | 136
Other income, net | 13 | 37 | 53 | 29
Total Revenues | 4,899 | 3,212 | 12,376 | 12,707
Expenses: |  |  |  |
Cost of goods sold | 3,378 | 3,224 | 9,949 | 9,673
Other expenses from operations | 342 | 168 | 902 | 484
Selling, general and administrative | 603 | 418 | 1,736 | 1,423
Restructuring | 8 | 18 | 29 | 57
Impairment | 93 | 6 | 670 | 10
Interest expense | 222 | 296 | 665 | 853
Total Expenses | 4,646 | 4,130 | 13,951 | 12,500
Income (loss) before income tax expense | 253 | (918) | (1,575) | 207
Income tax expense | (15) | (22) | (81) | (184)
Net income (loss) | 238 | (940) | (1,656) | 23
Less: net (income) loss attributable to non-controlling interests | (254) | 500 | 734 | (90)
Net (loss) income attributable to Icahn Enterprises | (16) | (440) | (922) | (67)
Net (loss) income attributable to Icahn Enterprises allocable to: |  |  |  |
Limited partners | (16) | (432) | (904) | (66)
General partner | 0 | (8) | (18) | (1)
Net (loss) income attributable to Icahn Enterprises | $ (16) | $ (440) | $ (922) | $ (67)
Basic (loss) income per LP unit |  |  |  |
Basic (loss) income per LP unit | $ (0.12) | $ (3.40) | $ (6.70) | $ (0.53)
Basic weighted average LP units outstanding | 139 | 127 | 135 | 125
Diluted (loss) income per LP unit |  |  |  |
Diluted (loss) income per LP unit | $ (0.12) | $ (3.40) | $ (6.70) | $ (0.53)
Diluted weighted average LP units outstanding | 139 | 127 | 135 | 125
Cash distributions declared per LP unit | $ 1.50 | $ 1.50 | $ 4.50 | $ 4.50
Icahn Enterprises Holdings [Member] |  |  |  |
Revenues: |  |  |  |
Net sales | $ 3,904 | $ 3,720 | $ 11,546 | $ 11,264
Other revenues from operations | 537 | 366 | 1,506 | 1,042
Net gain (loss) from investment activities | 418 | (947) | (826) | 236
Interest and dividend income | 27 | 36 | 97 | 136
Other income, net | 13 | 37 | 53 | 29
Total Revenues | 4,899 | 3,212 | 12,376 | 12,707
Expenses: |  |  |  |
Cost of goods sold | 3,378 | 3,224 | 9,949 | 9,673
Other expenses from operations | 342 | 168 | 902 | 484
Selling, general and administrative | 603 | 418 | 1,736 | 1,423
Restructuring | 8 | 18 | 29 | 57
Impairment | 93 | 6 | 670 | 10
Interest expense | 222 | 296 | 664 | 852
Total Expenses | 4,646 | 4,130 | 13,950 | 12,499
Income (loss) before income tax expense | 253 | (918) | (1,574) | 208
Income tax expense | (15) | (22) | (81) | (184)
Net income (loss) | 238 | (940) | (1,655) | 24
Less: net (income) loss attributable to non-controlling interests | (254) | 500 | 734 | (90)
Net (loss) income attributable to Icahn Enterprises | (16) | (440) | (921) | (66)
Net (loss) income attributable to Icahn Enterprises allocable to: |  |  |  |
Limited partners | (16) | (436) | (912) | (65)
General partner | 0 | (4) | (9) | (1)
Net (loss) income attributable to Icahn Enterprises | $ (16) | $ (440) | $ (921) | $ (66)

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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 -Subparagraph (SAB Topic 4.F) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770 + Details
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