Schedule I (Tables)

12 Months Ended

Dec. 31, 2016

Icahn Enterprises (Parent)

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,
	2016			2015
	(In millions, except unit amounts)
ASSETS
Investments in subsidiaries, net	$	7,750		$	9,579
Total Assets	$	7,750		$	9,579

LIABILITIES AND EQUITY
Accrued expenses and other liabilities	$	106		$	106
Debt	5,490			5,486
	5,596			5,592

Commitments and contingencies (Note 3)

Equity:
Limited partners: Depositary units: 144,741,149 and 131,481,059 units issued and outstanding at December 31, 2016 and 2015, respectively	2,448			4,244
General partner	(294		)	(257		)
Total equity	2,154			3,987
Total Liabilities and Equity	$	7,750		$	9,579

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,
	2016			2015			2014
	(In millions)
Interest expense	$	(289	)	$	(289	)	$	(292	)
Loss on extinguishment of debt	—			—			(108		)
Equity in (loss) earnings of subsidiaries	(839		)	(905		)	27
Net loss	$	(1,128	)	$	(1,194	)	$	(373	)
Net loss allocable to:
Limited partners	$	(1,106	)	$	(1,170	)	$	(366	)
General partner	(22		)	(24		)	(7		)
	$	(1,128	)	$	(1,194	)	$	(373	)

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,
	2016			2015			2014
	(In millions)
Cash flows from operating activities:
Net loss	$	(1,128	)	$	(1,194	)	$	(373	)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of deferred financing costs	1			1			1
Loss on extinguishment of debt	—			—			108
Equity in loss (income) of subsidiary	839			905			(27		)
Net cash used in operating activities	(288		)	(288		)	(291		)
Cash flows from investing activities:
Net investment in and advances from subsidiary	390			404			(951		)
Net cash provided by (used in) investing activities	390			404			(951		)
Cash flows from financing activities:
Partnership distributions	(103		)	(116		)	(125		)
Partnership contributions	1			—			—
Proceeds from borrowings	—			—			4,991
Repayments of borrowings	—			—			(3,624		)
Net cash (used in) provided by financing activities	(102		)	(116		)	1,242
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 Item 8 of this Report. Icahn Enterprises' Parent company debt consists of the following:



	December 31,
	2016		2015
	(in millions)
Senior unsecured 5.875% notes due 2022	$	1,340	$	1,338
Senior unsecured 6.00% notes due 2020	1,705		1,706
Senior unsecured 4.875% notes due 2019	1,271		1,270
Senior unsecured 3.5% notes due 2017	1,174		1,172
Total debt	$	5,490	$	5,486

Icahn Enterprises Holdings (Parent)

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,
	2016			2015
	(in millions)
ASSETS
Cash and cash equivalents	$	65		$	51
Other assets	94			219
Investments in subsidiaries, net	7,642			9,363
Total Assets	$	7,801		$	9,633
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	$	108		$	109
Debt	5,514			5,513
	5,622			5,622

Commitments and contingencies (Note 3)

Equity:
Limited partner	2,498			4,310
General partner	(319		)	(299		)
Total equity	2,179			4,011
Total Liabilities and Equity	$	7,801		$	9,633

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,
	2016			2015			2014
	(in millions)
Interest and dividend income	$	1		$	—		$	1
Loss on extinguishment of debt	—			—			(108		)
Equity in (loss) earnings of subsidiaries	(818		)	(903		)	28
Other income, net	8			28			20
	(809		)	(875		)	(59		)
Interest expense	290			291			290
Selling, general and administrative	28			27			23
	318			318			313
Net loss	$	(1,127	)	$	(1,193	)	$	(372	)
Net loss allocable to:
Limited partner	$	(1,116	)	$	(1,181	)	$	(368	)
General partner	(11		)	(12		)	(4		)
	$	(1,127	)	$	(1,193	)	$	(372	)

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,
	2016			2015			2014
	(in millions)
Cash flows from operating activities:
Net loss	$	(1,127	)	$	(1,193	)	$	(372	)
Adjustments to reconcile net loss to net cash used in operating activities:
Equity in (income) loss of subsidiary	818			903			(28		)
Loss on extinguishment of debt	—			—			108
Depreciation and amortization	3			2			5
Other, net	7			(16		)	—
Change in operating assets and liabilities	(6		)	(4		)	(47		)
Net cash used in operating activities	(305		)	(308		)	(334		)
Cash flows from investing activities:
Net investment in subsidiaries	421			155			(661		)
Purchase of investments	—			(96		)	—
Other, net	—			28			9
Net cash provided by (used in) investing activities	421			87			(652		)
Cash flows from financing activities:
Partnership distributions	(103		)	(116		)	(125		)
Partner contribution	1			—			—
Proceeds from borrowings	—			—			4,991
Repayments of borrowings	—			—			(3,634		)
Net cash (used in) provided by financing activities	(102		)	(116		)	1,232
Net change in cash and cash equivalents	14			(337		)	246
Cash and cash equivalents, beginning of period	51			388			142
Cash and cash equivalents, end of period	$	65		$	51		$	388

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

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



	December 31,
	2016		2015
	(in millions)
Senior unsecured 5.875% notes due 2022	$	1,340	1,338
Senior unsecured 6.00% notes due 2020	1,705		1,706
Senior unsecured 4.875% notes due 2019	1,271		1,270
Senior unsecured 3.5% notes due 2017	1,174		1,172
Mortgages payable	24		27
Total debt	$	5,514	$	5,513