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Condensed Balance Sheets By Reporting Segment (Details) - USD ($) $ in Millions | Sep. 30, 2017 | Dec. 31, 2016 | Sep. 30, 2016 | Dec. 31, 2015
--- | --- | --- | --- | ---
ASSETS |  |  |  |
Cash and cash equivalents | $ 2,038 | $ 1,833 | $ 2,002 | $ 2,078
Cash held at consolidated affiliated partnerships and restricted cash | 999 | 804 |  |
Investments | 9,748 | 9,881 |  |
Accounts receivable, net | 1,853 | 1,609 |  |
Inventories, net | 3,256 | 2,983 |  |
Property, plant and equipment, net | 9,631 | 10,122 |  |
Goodwill and intangible assets, net | 2,271 | 2,252 |  |
Other assets | 3,021 | 3,887 |  |
Total assets | 32,817 | 33,371 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 7,350 | 8,191 |  |
Securities sold, not yet purchased, at fair value | 1,258 | 1,139 |  |
Due to brokers | 603 | 3,725 |  |
Post-retirement benefit liability | 1,210 | 1,180 |  |
Debt | 11,198 | 11,119 |  |
Total liabilities | 21,619 | 25,354 |  |
Equity attributable to Icahn Enterprises | 4,784 | 2,154 |  |
Equity attributable to non-controlling interests | 6,414 | 5,863 |  |
Total equity | 11,198 | 8,017 | $ 8,798 | $ 10,033
Total liabilities and equity | 32,817 | 33,371 |  |
Investment Segment |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 17 | 13 |  |
Cash held at consolidated affiliated partnerships and restricted cash | 951 | 752 |  |
Investments | 9,016 | 9,213 |  |
Accounts receivable, net | 0 | 0 |  |
Inventories, net | 0 | 0 |  |
Property, plant and equipment, net | 0 | 0 |  |
Goodwill and intangible assets, net | 0 | 0 |  |
Other assets | 1,026 | 1,518 |  |
Total assets | 11,010 | 11,496 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 1,712 | 1,236 |  |
Securities sold, not yet purchased, at fair value | 1,258 | 1,139 |  |
Due to brokers | 603 | 3,725 |  |
Post-retirement benefit liability | 0 | 0 |  |
Debt | 0 | 0 |  |
Total liabilities | 3,573 | 6,100 |  |
Equity attributable to Icahn Enterprises | 2,882 | 1,669 |  |
Equity attributable to non-controlling interests | 4,555 | 3,727 |  |
Total equity | 7,437 | 5,396 |  |
Total liabilities and equity | 11,010 | 11,496 |  |
Automotive Segment |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 366 | 353 |  |
Cash held at consolidated affiliated partnerships and restricted cash | 0 | 2 |  |
Investments | 302 | 270 |  |
Accounts receivable, net | 1,477 | 1,270 |  |
Inventories, net | 2,618 | 2,353 |  |
Property, plant and equipment, net | 3,453 | 3,302 |  |
Goodwill and intangible assets, net | 1,817 | 1,801 |  |
Other assets | 618 | 504 |  |
Total assets | 10,651 | 9,855 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 3,066 | 2,870 |  |
Securities sold, not yet purchased, at fair value | 0 | 0 |  |
Due to brokers | 0 | 0 |  |
Post-retirement benefit liability | 1,127 | 1,113 |  |
Debt | 3,451 | 3,259 |  |
Total liabilities | 7,644 | 7,242 |  |
Equity attributable to Icahn Enterprises | 2,852 | 2,292 |  |
Equity attributable to non-controlling interests | 155 | 321 |  |
Total equity | 3,007 | 2,613 |  |
Total liabilities and equity | 10,651 | 9,855 |  |
Energy Segment |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 849 | 736 |  |
Cash held at consolidated affiliated partnerships and restricted cash | 0 | 0 |  |
Investments | 6 | 6 |  |
Accounts receivable, net | 143 | 152 |  |
Inventories, net | 340 | 349 |  |
Property, plant and equipment, net | 3,239 | 3,358 |  |
Goodwill and intangible assets, net | 303 | 318 |  |
Other assets | 67 | 94 |  |
Total assets | 4,947 | 5,013 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 1,532 | 1,474 |  |
Securities sold, not yet purchased, at fair value | 0 | 0 |  |
Due to brokers | 0 | 0 |  |
Post-retirement benefit liability | 0 | 0 |  |
Debt | 1,166 | 1,165 |  |
Total liabilities | 2,698 | 2,639 |  |
Equity attributable to Icahn Enterprises | 941 | 1,034 |  |
Equity attributable to non-controlling interests | 1,308 | 1,340 |  |
Total equity | 2,249 | 2,374 |  |
Total liabilities and equity | 4,947 | 5,013 |  |
Railcar Segment |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 106 | 179 |  |
Cash held at consolidated affiliated partnerships and restricted cash | 19 | 19 |  |
Investments | 24 | 35 |  |
Accounts receivable, net | 34 | 40 |  |
Inventories, net | 73 | 75 |  |
Property, plant and equipment, net | 1,180 | 1,567 |  |
Goodwill and intangible assets, net | 7 | 7 |  |
Other assets | 467 | 1,410 |  |
Total assets | 1,910 | 3,332 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 351 | 2,100 |  |
Securities sold, not yet purchased, at fair value | 0 | 0 |  |
Due to brokers | 0 | 0 |  |
Post-retirement benefit liability | 9 | 9 |  |
Debt | 552 | 571 |  |
Total liabilities | 912 | 2,680 |  |
Equity attributable to Icahn Enterprises | 787 | 444 |  |
Equity attributable to non-controlling interests | 211 | 208 |  |
Total equity | 998 | 652 |  |
Total liabilities and equity | 1,910 | 3,332 |  |
Gaming Segment |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 125 | 244 |  |
Cash held at consolidated affiliated partnerships and restricted cash | 15 | 15 |  |
Investments | 27 | 33 |  |
Accounts receivable, net | 11 | 12 |  |
Inventories, net | 0 | 0 |  |
Property, plant and equipment, net | 800 | 814 |  |
Goodwill and intangible assets, net | 74 | 75 |  |
Other assets | 281 | 209 |  |
Total assets | 1,333 | 1,402 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 187 | 153 |  |
Securities sold, not yet purchased, at fair value | 0 | 0 |  |
Due to brokers | 0 | 0 |  |
Post-retirement benefit liability | 0 | 0 |  |
Debt | 162 | 287 |  |
Total liabilities | 349 | 440 |  |
Equity attributable to Icahn Enterprises | 841 | 730 |  |
Equity attributable to non-controlling interests | 143 | 232 |  |
Total equity | 984 | 962 |  |
Total liabilities and equity | 1,333 | 1,402 |  |
Metals Segment |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 14 | 4 |  |
Cash held at consolidated affiliated partnerships and restricted cash | 4 | 5 |  |
Investments | 0 | 0 |  |
Accounts receivable, net | 57 | 29 |  |
Inventories, net | 30 | 38 |  |
Property, plant and equipment, net | 89 | 100 |  |
Goodwill and intangible assets, net | 3 | 4 |  |
Other assets | 26 | 13 |  |
Total assets | 223 | 193 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 52 | 34 |  |
Securities sold, not yet purchased, at fair value | 0 | 0 |  |
Due to brokers | 0 | 0 |  |
Post-retirement benefit liability | 2 | 2 |  |
Debt | 0 | 2 |  |
Total liabilities | 54 | 38 |  |
Equity attributable to Icahn Enterprises | 169 | 155 |  |
Equity attributable to non-controlling interests | 0 | 0 |  |
Total equity | 169 | 155 |  |
Total liabilities and equity | 223 | 193 |  |
Mining segment |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 17 | 14 |  |
Cash held at consolidated affiliated partnerships and restricted cash | 0 | 0 |  |
Investments | 0 | 0 |  |
Accounts receivable, net | 8 | 5 |  |
Inventories, net | 26 | 25 |  |
Property, plant and equipment, net | 177 | 152 |  |
Goodwill and intangible assets, net | 0 | 0 |  |
Other assets | 23 | 23 |  |
Total assets | 251 | 219 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 46 | 38 |  |
Securities sold, not yet purchased, at fair value | 0 | 0 |  |
Due to brokers | 0 | 0 |  |
Post-retirement benefit liability | 0 | 0 |  |
Debt | 58 | 55 |  |
Total liabilities | 104 | 93 |  |
Equity attributable to Icahn Enterprises | 123 | 104 |  |
Equity attributable to non-controlling interests | 24 | 22 |  |
Total equity | 147 | 126 |  |
Total liabilities and equity | 251 | 219 |  |
Food Packaging Segment |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 18 | 39 |  |
Cash held at consolidated affiliated partnerships and restricted cash | 2 | 2 |  |
Investments | 0 | 0 |  |
Accounts receivable, net | 78 | 63 |  |
Inventories, net | 93 | 72 |  |
Property, plant and equipment, net | 166 | 152 |  |
Goodwill and intangible assets, net | 36 | 8 |  |
Other assets | 106 | 92 |  |
Total assets | 499 | 428 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 96 | 69 |  |
Securities sold, not yet purchased, at fair value | 0 | 0 |  |
Due to brokers | 0 | 0 |  |
Post-retirement benefit liability | 72 | 56 |  |
Debt | 273 | 265 |  |
Total liabilities | 441 | 390 |  |
Equity attributable to Icahn Enterprises | 40 | 25 |  |
Equity attributable to non-controlling interests | 18 | 13 |  |
Total equity | 58 | 38 |  |
Total liabilities and equity | 499 | 428 |  |
Real Estate Segment |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 41 | 24 |  |
Cash held at consolidated affiliated partnerships and restricted cash | 2 | 2 |  |
Investments | 0 | 0 |  |
Accounts receivable, net | 10 | 3 |  |
Inventories, net | 0 | 0 |  |
Property, plant and equipment, net | 454 | 602 |  |
Goodwill and intangible assets, net | 31 | 38 |  |
Other assets | 393 | 18 |  |
Total assets | 931 | 687 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 57 | 20 |  |
Securities sold, not yet purchased, at fair value | 0 | 0 |  |
Due to brokers | 0 | 0 |  |
Post-retirement benefit liability | 0 | 0 |  |
Debt | 23 | 25 |  |
Total liabilities | 80 | 45 |  |
Equity attributable to Icahn Enterprises | 851 | 642 |  |
Equity attributable to non-controlling interests | 0 | 0 |  |
Total equity | 851 | 642 |  |
Total liabilities and equity | 931 | 687 |  |
Home Fashion Segment |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 1 | 2 |  |
Cash held at consolidated affiliated partnerships and restricted cash | 4 | 4 |  |
Investments | 0 | 0 |  |
Accounts receivable, net | 35 | 35 |  |
Inventories, net | 76 | 71 |  |
Property, plant and equipment, net | 73 | 75 |  |
Goodwill and intangible assets, net | 0 | 1 |  |
Other assets | 4 | 5 |  |
Total assets | 193 | 193 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 35 | 29 |  |
Securities sold, not yet purchased, at fair value | 0 | 0 |  |
Due to brokers | 0 | 0 |  |
Post-retirement benefit liability | 0 | 0 |  |
Debt | 5 | 0 |  |
Total liabilities | 40 | 29 |  |
Equity attributable to Icahn Enterprises | 153 | 164 |  |
Equity attributable to non-controlling interests | 0 | 0 |  |
Total equity | 153 | 164 |  |
Total liabilities and equity | 193 | 193 |  |
Holding Company |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 484 | 225 |  |
Cash held at consolidated affiliated partnerships and restricted cash | 2 | 3 |  |
Investments | 373 | 324 |  |
Accounts receivable, net | 0 | 0 |  |
Inventories, net | 0 | 0 |  |
Property, plant and equipment, net | 0 | 0 |  |
Goodwill and intangible assets, net | 0 | 0 |  |
Other assets | 10 | 1 |  |
Total assets | 869 | 553 |  |
LIABILITIES AND EQUITY |  |  |  |
Accounts payable, accrued expenses and other liabilities | 216 | 168 |  |
Securities sold, not yet purchased, at fair value | 0 | 0 |  |
Due to brokers | 0 | 0 |  |
Post-retirement benefit liability | 0 | 0 |  |
Debt | 5,508 | 5,490 |  |
Total liabilities | 5,724 | 5,658 |  |
Equity attributable to Icahn Enterprises | (4,855) | (5,105) |  |
Equity attributable to non-controlling interests | 0 | 0 |  |
Total equity | (4,855) | (5,105) |  |
Total liabilities and equity | $ 869 | $ 553 |  |

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