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Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Net loss	$ (160)	$ (1,609)
Other comprehensive income, net of tax:
Post-employment benefits	5	6
Hedge instruments	0	0
Translation adjustments and other	95	47
Other comprehensive income, net of tax	100	53
Comprehensive loss	(60)	(1,556)
Less: Comprehensive loss attributable to non-controlling interests	136	760
Comprehensive income (loss) attributable to Icahn Enterprises	76	(796)
Limited partners
Net loss	(18)	(820)
Other comprehensive income, net of tax:
Other comprehensive income, net of tax	92	40
Comprehensive income (loss) attributable to Icahn Enterprises	74	(780)
General partner
Net loss	0	(17)
Other comprehensive income, net of tax:
Other comprehensive income, net of tax	2	1
Comprehensive income (loss) attributable to Icahn Enterprises	2	(16)
Icahn Enterprises Holdings
Net loss	(160)	(1,609)
Other comprehensive income, net of tax:
Post-employment benefits	5	6
Hedge instruments	0	0
Translation adjustments and other	95	47
Other comprehensive income, net of tax	100	53
Comprehensive loss	(60)	(1,556)
Less: Comprehensive loss attributable to non-controlling interests	136	760
Comprehensive income (loss) attributable to Icahn Enterprises	76	(796)
Icahn Enterprises Holdings | Limited partners
Net loss	(18)	(829)
Other comprehensive income, net of tax:
Other comprehensive income, net of tax	93	41
Comprehensive income (loss) attributable to Icahn Enterprises	75	(788)
Icahn Enterprises Holdings | General partner
Net loss	0	(8)
Other comprehensive income, net of tax:
Other comprehensive income, net of tax	1	0
Comprehensive income (loss) attributable to Icahn Enterprises	$ 1	$ (8)

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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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