Segment and Geographic Reporting (Tables)

12 Months Ended

Dec. 31, 2016

Segment Reporting Information [Line Items]

Schedule of Condensed Income Statement by Segment

Icahn Enterprises' condensed statements of operations by reporting segment for the years ended December 31, 2016, 2015 and 2014 are presented below:



	Year Ended December 31, 2016
	Investment			Automotive			Energy			Railcar			Gaming			Metals			Mining			Food Packaging			Real Estate		Home Fashion			Holding Company			Consolidated
	(in millions)
Revenues:
Net sales	$	—		$	9,420		$	4,782		$	430		$	—		$	267		$	71		$	329		$	17	$	195		$	—		$	15,511
Other revenues from operations	—			422			—			522			944			—			—			—			70		—			—			1,958
Net (loss) income from investment activities	(1,388		)	—			5			—			—			—			—			—			—		—			10			(1,373		)
Interest and dividend income	112			4			1			2			1			—			2			—			—		—			9			131
Other (loss) income, net	53			82			(24		)	8			3			2			(10		)	3			1		1			2			121
	(1,223		)	9,928			4,764			962			948			269			63			332			88		196			21			16,348
Expenses:
Cost of goods sold	—			7,658			4,618			366			—			284			56			249			13		168			—			13,412
Other expenses from operations	—			430			—			223			460			—			—			—			46		—			—			1,159
Selling, general and administrative	34			1,521			138			48			440			18			22			52			10		38			21			2,342
Restructuring	—			27			—			—			—			2			—			3			—		—			—			32
Impairment	—			18			574			—			106			1			—			—			5		2			3			709
Interest expense	230			157			83			85			13			—			7			12			2		—			289			878
	264			9,811			5,413			722			1,019			305			85			316			76		208			313			18,532
(Loss) income before income tax (expense) benefit	(1,487		)	117			(649		)	240			(71		)	(36		)	(22		)	16			12		(12		)	(292		)	(2,184		)
Income tax (expense) benefit	—			(40		)	45			(57		)	(24		)	16			(2		)	(8		)	—		—			34			(36		)
Net (loss) income	(1,487		)	77			(604		)	183			(95		)	(20		)	(24		)	8			12		(12		)	(258		)	(2,220		)
Less: net loss (income) attributable to non-controlling interests	883			(24		)	277			(33		)	(14		)	—			5			(2		)	—		—			—			1,092
Net (loss) income attributable to Icahn Enterprises	$	(604	)	$	53		$	(327	)	$	150		$	(109	)	$	(20	)	$	(19	)	$	6		$	12	$	(12	)	$	(258	)	$	(1,128	)

Supplemental information:
Capital expenditures	$	—		$	418		$	133		$	133		$	85		$	5		$	22		$	18		$	1	$	11		$	—		$	826
Depreciation and amortization⁽¹⁾	$	—		$	473		$	258		$	134		$	71		$	22		$	3		$	20		$	22	$	8		$	—		$	1,011



	Year Ended December 31, 2015
	Investment			Automotive			Energy			Railcar			Gaming			Metals			Mining			Food Packaging			Real Estate		Home Fashion			Holding Company			Consolidated
	(in millions)
Revenues:
Net sales	$	—		$	7,789		$	5,433		$	440		$	—		$	361		$	30		$	344		$	14	$	193		$	—		$	14,604
Other revenues from operations	—			—			—			499			811			—			—			—			76		—			—			1,386
Net gain (loss) from investment activities	(1,041		)	—			36			—			—			—			—			—			—		—			18			(987		)
Interest and dividend income	178			6			2			2			1			—			1			—			—		—			4			194
Other (loss) income, net	(2		)	58			(29		)	7			(1		)	4			(3		)	(7		)	41		1			6			75
	(865		)	7,853			5,442			948			811			365			28			337			131		194			28			15,272
Expenses:
Cost of goods sold	—			6,577			4,949			338			—			406			38			263			7		163			—			12,741
Other expenses from operations	—			—			—			201			396			—			—			—			46		—			—			643
Selling, general and administrative	237			1,001			127			45			338			20			12			50			13		34			31			1,908
Restructuring	—			89			—			—			—			2			—			5			—		1			—			97
Impairment	—			344			253			—			—			20			169			—			2		—			—			788
Interest expense	563			144			47			82			12			—			3			12			2		—			289			1,154
	800			8,155			5,376			666			746			448			222			330			70		198			320			17,331
(Loss) income before income tax (expense) benefit	(1,665		)	(302		)	66			282			65			(83		)	(194		)	7			61		(4		)	(292		)	(2,059		)
Income tax (expense) benefit	—			(50		)	(59		)	(69		)	(27		)	32			(1		)	(10		)	—		—			116			(68		)
Net (loss) income	(1,665		)	(352		)	7			213			38			(51		)	(195		)	(3		)	61		(4		)	(176		)	(2,127		)
Less: net loss (income) attributable to non-controlling interests	905			53			18			(76		)	(12		)	—			45			—			—		—			—			933
Net (loss) income attributable to Icahn Enterprises	$	(760	)	$	(299	)	$	25		$	137		$	26		$	(51	)	$	(150	)	$	(3	)	$	61	$	(4	)	$	(176	)	$	(1,194	)

Supplemental information:
Capital expenditures	$	—		$	449		$	219		$	522		$	94		$	24		$	20		$	22		$	3	$	6		$	—		$	1,359
Depreciation and amortization⁽¹⁾	$	—		$	346		$	229		$	127		$	63		$	29		$	8		$	19		$	21	$	7		$	—		$	849



	Year Ended December 31, 2014
	Investment			Automotive			Energy			Railcar			Gaming			Metals			Food Packaging			Real Estate		Home Fashion			Holding Company			Consolidated
	(in millions)
Revenues:
Net sales	$	—		$	7,317		$	9,109		$	379		$	—		$	711		$	365		$	15	$	176		$	—		$	18,072
Other revenues from operations	—			—			—			411			759			—			—			80		—			—			1,250
Net gain from investment activities	(421		)	—			(6		)	—			—			—			—			—		—			(137		)	(564		)
Interest and dividend income	202			5			3			3			2			—			—			—		—			2			217
Other (loss) income, net	1			2			186			16			88			—			(19		)	6		5			(103		)	182
	(218		)	7,324			9,292			809			849			711			346			101		181			(238		)	19,157
Expenses:
Cost of goods sold	—			6,260			8,774			288			—			728			275			8		152			—			16,485
Other expenses from operations	—			—			—			175			387			—			—			51		—			—			613
Selling, general and administrative	167			825			136			42			327			23			45			12		29			19			1,625
Restructuring	—			86			—			—			—			—			—			—		(2		)	—			84
Impairment	—			24			103			—			—			3			—			5		—			—			135
Interest expense	299			128			38			60			13			—			14			3		—			292			847
	466			7,323			9,051			565			727			754			334			79		179			311			19,789
Income (loss) before income tax benefit (expense)	(684		)	1			241			244			122			(43		)	12			22		2			(549		)	(632		)
Income tax benefit (expense)	—			(91		)	(73		)	(56		)	147			18			(3		)	—		—			161			103
Net income (loss)	(684		)	(90		)	168			188			269			(25		)	9			22		2			(388		)	(529		)
Less: net (income) loss attributable to non-controlling interests	379			3			(73		)	(66		)	(84		)	—			(3		)	—		—			—			156
Net income (loss) attributable to Icahn Enterprises	$	(305	)	$	(87	)	$	95		$	122		$	185		$	(25	)	$	6		$	22	$	2		$	(388	)	$	(373	)

Supplemental information:
Capital expenditures	$	—		$	418		$	218		$	626		$	81		$	41		$	23		$	1	$	3		$	—		$	1,411
Depreciation and amortization⁽²⁾	$	—		$	336		$	219		$	106		$	50		$	26		$	22		$	22	$	7		$	—		$	788


⁽¹⁾	Excludes amounts related to the amortization of deferred financing costs and debt discounts and premiums included in interest expense in the consolidated amounts of $23 million, $14 million and $22 million for the years ended December 31, 2016, 2015 and 2014, respectively.

Schedule of Condensed Financial Statements by Segment

Icahn Enterprises' condensed balance sheets by reporting segment as of December 31, 2016 and 2015 are presented below:



	December 31, 2016
	Investment		Automotive		Energy		Railcar		Gaming		Metals		Mining		Food Packaging		Real Estate		Home Fashion		Holding Company			Consolidated
	(in millions)
ASSETS
Cash and cash equivalents	$	13	$	353	$	736	$	179	$	244	$	4	$	14	$	39	$	24	$	2	$	225		$	1,833
Cash held at consolidated affiliated partnerships and restricted cash	752		2		—		19		15		5		—		2		2		4		3			804
Investments	9,213		270		6		35		33		—		—		—		—		—		324			9,881
Accounts receivable, net	—		1,270		152		40		12		29		5		63		3		35		—			1,609
Inventories, net	—		2,353		349		75		—		38		25		72		—		71		—			2,983
Property, plant and equipment, net	—		3,302		3,358		1,567		814		100		152		152		602		75		—			10,122
Goodwill and intangible assets, net	—		1,765		318		7		75		4		—		8		38		1		—			2,216
Other assets	1,518		504		94		1,410		209		13		23		92		18		5		1			3,887
Total assets	$	11,496	$	9,819	$	5,013	$	3,332	$	1,402	$	193	$	219	$	428	$	687	$	193	$	553		$	33,335
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	$	1,236	$	2,834	$	1,474	$	2,100	$	153	$	34	$	38	$	69	$	20	$	29	$	168		$	8,155
Securities sold, not yet purchased, at fair value	1,139		—		—		—		—		—		—		—		—		—		—			1,139
Due to brokers	3,725		—		—		—		—		—		—		—		—		—		—			3,725
Post-employment benefit liability	—		1,113		—		9		—		2		—		56		—		—		—			1,180
Debt	—		3,259		1,165		571		287		2		55		265		25		—		5,490			11,119
Total liabilities	6,100		7,206		2,639		2,680		440		38		93		390		45		29		5,658			25,318

Equity attributable to Icahn Enterprises	1,669		2,292		1,034		444		730		155		104		25		642		164		(5,105		)	2,154
Equity attributable to non-controlling interests	3,727		321		1,340		208		232		—		22		13		—		—		—			5,863
Total equity	5,396		2,613		2,374		652		962		155		126		38		642		164		(5,105		)	8,017
Total liabilities and equity	$	11,496	$	9,819	$	5,013	$	3,332	$	1,402	$	193	$	219	$	428	$	687	$	193	$	553		$	33,335

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

The following table presents our segments' geographic net sales from external customers, other revenues from operations and property, plant and equipment, net for the periods indicated:



	Net Sales						Other Revenues From Operations						Property, Plant and Equipment, Net
	Year Ended December 31,						Year Ended December 31,						December 31,
	2016		2015		2014		2016		2015		2014		2016		2015
	(in millions)
United States	$	10,489	$	9,672	$	13,086	$	1,886	$	1,304	$	1,169	$	8,063	$	7,221
Germany	1,455		1,480		1,507		—		—		—		458		464
Other	3,567		3,452		3,479		72		82		81		1,601		1,850
	$	15,511	$	14,604	$	18,072	$	1,958	$	1,386	$	1,250	$	10,122	$	9,535

Icahn Enterprises Holdings

Segment Reporting Information [Line Items]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

Icahn Enterprises Holdings

Due to the structure of our business, the consolidated results of operations for Icahn Enterprises and Icahn Enterprises Holdings are substantially the same. Differences primarily relate to non-cash portions of interest expense, and are only reflected in the results of operations for our Holding Company. See Note 10, "Debt," for additional information. Segment information for Icahn Enterprises Holdings is presented below for significant financial statement line items affected by these differences.



	Year Ended December 31,																								December 31,
	2016								2015								2014								2016		2015
	Interest Expense		Net (Loss) Income			Net (Loss) Income Attributable to Icahn Enterprises Holdings			Interest Expense		Net (Loss) Income			Net (Loss) Income Attributable to Icahn Enterprises Holdings			Interest Expense		Net Income (Loss)			Net Income (Loss) Attributable to Icahn Enterprises Holdings			Total Assets		Total Assets
	(in millions)																								(in millions)
Investment	$	230	$	(1,487	)	$	(604	)	$	563	$	(1,665	)	$	(760	)	$	299	$	(684	)	$	(305	)	$	11,496	$	16,140
Automotive	157		77			53			144		(352		)	(299		)	128		(90		)	(87		)	9,819		7,943
Energy	83		(604		)	(327		)	47		7			25			38		168			95			5,013		4,888
Railcar	85		183			150			82		213			137			60		188			122			3,332		3,681
Gaming	13		(95		)	(109		)	12		38			26			13		269			185			1,402		1,285
Metals	—		(20		)	(20		)	—		(51		)	(51		)	—		(25		)	(25		)	193		215
Mining	7		(24		)	(19		)	3		(195		)	(150		)	—		—			—			219		203
Food Packaging	12		8			6			12		(3		)	(3		)	14		9			6			428		416
Real Estate	2		12			12			2		61			61			3		22			22			687		701
Home Fashion	—		(12		)	(12		)	—		(4		)	(4		)	—		2			2			193		206
Holding Company	288		(257		)	(257		)	288		(175		)	(175		)	291		(387		)	(387		)	578		753
Consolidated	$	877	$	(2,219	)	$	(1,127	)	$	1,153	$	(2,126	)	$	(1,193	)	$	846	$	(528	)	$	(372	)	$	33,360	$	36,431