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Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net loss	$ (2,220)	$ (2,127)	$ (529)
Other comprehensive loss, net of tax:
Post-employment benefits	18	60	(228)
Hedge instruments	3	1	0
Translation adjustments and other	(148)	(225)	(260)
Other comprehensive loss, net of tax	(127)	(164)	(488)
Comprehensive loss	(2,347)	(2,291)	(1,017)
Less: Comprehensive loss attributable to non-controlling interests	1,112	973	278
Comprehensive loss attributable to Icahn Enterprises	(1,235)	(1,318)	(739)
Limited partners
Net loss	(1,106)	(1,170)	(366)
Other comprehensive loss, net of tax:
Other comprehensive loss, net of tax	(104)	(122)	(358)
Comprehensive loss attributable to Icahn Enterprises	(1,210)	(1,292)	(724)
General partner
Net loss	(22)	(24)	(7)
Other comprehensive loss, net of tax:
Other comprehensive loss, net of tax	(3)	(2)	(8)
Comprehensive loss attributable to Icahn Enterprises	(25)	(26)	(15)
Icahn Enterprises Holdings
Net loss	(2,219)	(2,126)	(528)
Other comprehensive loss, net of tax:
Post-employment benefits	18	60	(228)
Hedge instruments	3	1	0
Translation adjustments and other	(148)	(225)	(260)
Other comprehensive loss, net of tax	(127)	(164)	(488)
Comprehensive loss	(2,346)	(2,290)	(1,016)
Less: Comprehensive loss attributable to non-controlling interests	1,112	973	278
Comprehensive loss attributable to Icahn Enterprises	(1,234)	(1,317)	(738)
Icahn Enterprises Holdings | Limited partners
Net loss	(1,116)	(1,181)	(368)
Other comprehensive loss, net of tax:
Other comprehensive loss, net of tax	(106)	(123)	(363)
Comprehensive loss attributable to Icahn Enterprises	(1,222)	(1,304)	(731)
Icahn Enterprises Holdings | General partner
Net loss	(11)	(12)	(4)
Other comprehensive loss, net of tax:
Other comprehensive loss, net of tax	(1)	(1)	(3)
Comprehensive loss attributable to Icahn Enterprises	$ (12)	$ (13)	$ (7)

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Principally includes change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported, net of tax. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. Also includes other changes in other comprehensive income not otherwise identified.

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