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v3.5.0.2

Condensed Consolidated Balance Sheets - USD ($) $ in Millions | Sep. 30, 2016 | Dec. 31, 2015
--- | --- | ---
ASSETS |  |
Cash and cash equivalents | $ 2,002 | $ 2,078
Cash held at consolidated affiliated partnerships and restricted cash | 692 | 1,282
Investments | 9,987 | 15,351
Accounts receivable, net | 1,725 | 1,685
Inventories, net | 2,957 | 2,259
Property, plant and equipment, net | 11,446 | 9,678
Goodwill | 1,141 | 1,504
Intangible assets, net | 1,107 | 1,108
Other assets | 2,028 | 1,458
Total Assets | 33,085 | 36,403
LIABILITIES AND EQUITY |  |
Accounts payable | 1,717 | 1,416
Accrued expenses and other liabilities | 2,475 | 1,828
Deferred tax liability | 1,680 | 1,197
Securities sold, not yet purchased, at fair value | 1,210 | 794
Due to brokers | 3,030 | 7,317
Post-employment benefit liability | 1,204 | 1,224
Debt | 12,971 | 12,594
Total liabilities | 24,287 | 26,370
Commitments and contingencies (Note 17) |  |
Equity: |  |
Limited partners: Depositary units: 141,693,617 units issued and outstanding at September 30, 2016 and 131,481,059 units issued and outstanding at December 31, 2015 | 2,775 | 4,244
General partner | (287) | (257)
Equity attributable to Icahn Enterprises | 2,488 | 3,987
Equity attributable to non-controlling interests | 6,310 | 6,046
Total equity | 8,798 | 10,033
Total Liabilities and Equity | 33,085 | 36,403
Icahn Enterprises Holdings [Member] |  |
ASSETS |  |
Cash and cash equivalents | 2,002 | 2,078
Cash held at consolidated affiliated partnerships and restricted cash | 692 | 1,282
Investments | 9,987 | 15,351
Accounts receivable, net | 1,725 | 1,685
Inventories, net | 2,957 | 2,259
Property, plant and equipment, net | 11,446 | 9,678
Goodwill | 1,141 | 1,504
Intangible assets, net | 1,107 | 1,108
Other assets | 2,053 | 1,482
Total Assets | 33,110 | 36,427
LIABILITIES AND EQUITY |  |
Accounts payable | 1,717 | 1,416
Accrued expenses and other liabilities | 2,475 | 1,828
Deferred tax liability | 1,680 | 1,197
Securities sold, not yet purchased, at fair value | 1,210 | 794
Due to brokers | 3,030 | 7,317
Post-employment benefit liability | 1,204 | 1,224
Debt | 12,971 | 12,594
Total liabilities | 24,287 | 26,370
Commitments and contingencies (Note 17) |  |
Equity: |  |
Limited partners: Depositary units: 141,693,617 units issued and outstanding at September 30, 2016 and 131,481,059 units issued and outstanding at December 31, 2015 | 2,827 | 4,310
General partner | (314) | (299)
Equity attributable to Icahn Enterprises | 2,513 | 4,011
Equity attributable to non-controlling interests | 6,310 | 6,046
Total equity | 8,823 | 10,057
Total Liabilities and Equity | $ 33,110 | $ 36,427

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- Definition The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(31)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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