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Schedule I
 12 Months Ended
Dec. 31, 2017
Icahn Enterprises (Parent)  
Condensed Financial Statements, Captions [Line Items]  
Condensed Financial Information of Parent Company Only Disclosure [Text Block]
SCHEDULE I

ICAHN ENTERPRISES, L.P.
(Parent Company)

CONDENSED BALANCE SHEETS


 
December 31,
 
2017
 
2016
 
(In millions, except unit amounts)
ASSETS
 
 
 
Investments in subsidiaries, net
$
10,737

 
$
7,750

Total Assets
$
10,737

 
$
7,750

 
 
 
 
LIABILITIES AND EQUITY
 
 
 
Accrued expenses and other liabilities
$
124

 
$
106

Debt
5,507

 
5,490

 
5,631

 
5,596

 
 
 
 
Commitments and contingencies (Note 3)

 

 
 
 
 
Equity:
 
 
 
Limited partners: Depositary units: 173,564,307 and 144,741,149 units issued and outstanding at December 31, 2017 and 2016, respectively
5,341

 
2,448

General partner
(235
)
 
(294
)
Total equity
5,106

 
2,154

Total Liabilities and Equity
$
10,737

 
$
7,750
























See notes to condensed financial statements.
SCHEDULE I

ICAHN ENTERPRISES, L.P.  
(Parent Company)

CONDENSED STATEMENTS OF OPERATIONS


 
Year Ended December 31,
 
2017
 
2016
 
2015
 
(In millions)
Interest expense
$
(323
)
 
$
(289
)
 
$
(289
)
Loss on extinguishment of debt
(12
)
 
—

 
—

Equity in earnings (loss) of subsidiaries
2,765

 
(839
)
 
(905
)
Net income (loss)
$
2,430

 
$
(1,128
)
 
$
(1,194
)
Net income (loss) allocable to:
 
 
 
 
 
     Limited partners
$
2,382

 
$
(1,106
)
 
$
(1,170
)
     General partner
48

 
(22
)
 
(24
)
 
$
2,430

 
$
(1,128
)
 
$
(1,194
)




































See notes to condensed financial statements.
SCHEDULE I

ICAHN ENTERPRISES, L.P.
(Parent Company)

CONDENSED STATEMENTS OF CASH FLOWS


 
Year Ended December 31,
 
2017
 
2016
 
2015
 
(In millions)
Cash flows from operating activities:
 
 
 
 
 
Net income (loss)
$
2,430

 
$
(1,128
)
 
$
(1,194
)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
 
 
 
 
 
     Amortization of deferred financing costs
1

 
1

 
1

     Loss on extinguishment of debt
2

 
—

 
—

     Equity in (income) loss of subsidiary
(2,765
)
 
839

 
905

Net cash used in operating activities
(332
)
 
(288
)
 
(288
)
Cash flows from investing activities:
 
 
 
 
 
Net investment in and advances from subsidiary
(204
)
 
390

 
404

Net cash (used in) provided by investing activities
(204
)
 
390

 
404

Cash flows from financing activities:
 
 
 
 
 
Partnership distributions
(81
)
 
(103
)
 
(116
)
Partnership contributions
606

 
1

 
—

Proceeds from borrowings
2,470

 
—

 
—

Repayments of borrowings
(2,450
)
 
—

 
—

Debt issuance costs
(9
)
 
—

 
—

Net cash provided by (used in) financing activities
536

 
(102
)
 
(116
)
Net change in cash and cash equivalents
—

 
—

 
—

Cash and cash equivalents, beginning of period
—

 
—

 
—

Cash and cash equivalents, end of period
$
—

 
$
—

 
$
—





















See notes to condensed financial statements.
ICAHN ENTERPRISES L.P. (Parent Company)
NOTES TO CONDENSED FINANCIAL STATEMENTS

1. Description of Business and Basis of Presentation.
Icahn Enterprises, L.P. (“Icahn Enterprises”) is a master limited partnership formed in Delaware on February 17, 1987. We own a 99% limited partner interest in Icahn Enterprises Holdings L.P. (''Icahn Enterprises Holdings''). Icahn Enterprises Holdings and its subsidiaries own substantially all of our assets and liabilities and conduct substantially all of our operations. Icahn Enterprises G.P. Inc. (''Icahn Enterprises GP''), our sole general partner, which is owned and controlled by Carl C. Icahn, owns a 1% general partner interest in both us and Icahn Enterprises Holdings, representing an aggregate 1.99% general partner interest in us and Icahn Enterprises Holdings.  As of December 31, 2017, Icahn Enterprises Holdings is engaged in the following continuing operating businesses: Investment, Automotive, Energy, Railcar, Gaming, Metals, Mining, Food Packaging, Real Estate and Home Fashion.
For the years ended December 31, 2017, 2016 and 2015, Icahn Enterprises (paid) received $(204) million, $390 million and $404 million, respectively, for (investments in) dividends and distributions from consolidated subsidiaries.
The condensed financial statements of Icahn Enterprises should be read in conjunction with the consolidated financial statements and notes thereto included in Item 8 of this Report.
2. Debt.
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,
 
2017
 
2016
 
(in millions)
3.500% senior unsecured notes due 2017
$
—

 
$
1,174

4.875% senior unsecured notes due 2019
—

 
1,271

6.000% senior unsecured notes due 2020
1,703

 
1,705

5.875% senior unsecured notes due 2022
1,342

 
1,340

6.250% senior unsecured notes due 2022
1,216

 
—

6.750% senior unsecured notes due 2024
498

 
—

6.375% senior unsecured notes due 2025
748

 
—

Total debt
$
5,507

 
$
5,490


3. Commitments and Contingencies.
See Note 17, “Commitments and Contingencies,” to the consolidated financial statements.
Icahn Enterprises Holdings (Parent)  
Condensed Financial Statements, Captions [Line Items]  
Condensed Financial Information of Parent Company Only Disclosure [Text Block]
SCHEDULE I

ICAHN ENTERPRISES HOLDINGS L.P.
(Parent Company)  
CONDENSED BALANCE SHEETS

 
December 31,
 
2017
 
2016
 
(in millions)
ASSETS
 
 
 
Cash and cash equivalents
$
241

 
$
65

Other assets
85

 
94

Investments in subsidiaries, net
10,467

 
7,642

Total Assets
$
10,793

 
$
7,801

LIABILITIES AND EQUITY
 
 
 
Accounts payable, accrued expenses and other liabilities
$
128

 
$
105

Debt
5,532

 
5,517

 
5,660

 
5,622

 
 
 
 
Commitments and contingencies (Note 3)

 

 
 
 
 
Equity:
 
 
 
Limited partner
5,420

 
2,496

General partner
(287
)
 
(317
)
Total equity
5,133

 
2,179

Total Liabilities and Equity
$
10,793

 
$
7,801


























See notes to condensed financial statements.
SCHEDULE I 

ICAHN ENTERPRISES HOLDINGS L.P.
(Parent Company)
CONDENSED STATEMENTS OF OPERATIONS

 
Year Ended December 31,
 
2017
 
2016
 
2015
 
(in millions)
Interest and dividend income
$
2

 
$
1

 
$
—

Loss on extinguishment of debt
(1
)
 
—

 
—

Equity in earnings (loss) of subsidiaries
2,739

 
(818
)
 
(903
)
Other income, net
41

 
8

 
28

 
2,781

 
(809
)
 
(875
)
Interest expense
324

 
290

 
291

Selling, general and administrative
25

 
28

 
27

 
349

 
318

 
318

Net income (loss)
$
2,432

 
$
(1,127
)
 
$
(1,193
)
Net income (loss) allocable to:
 
 
 
 
 
     Limited partner
$
2,408

 
$
(1,116
)
 
$
(1,181
)
     General partner
24

 
(11
)
 
(12
)
 
$
2,432

 
$
(1,127
)
 
$
(1,193
)





























See notes to condensed financial statements.
SCHEDULE I

ICAHN ENTERPRISES HOLDINGS L.P.
(Parent Company)
CONDENSED STATEMENTS OF CASH FLOWS
 
Year Ended December 31,
 
2017
 
2016
 
2015
 
(in millions)
Cash flows from operating activities:
 
 
 
 
 
Net income (loss)
$
2,432

 
$
(1,127
)
 
$
(1,193
)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
 
 
 
 
 
     Equity in (income) loss of subsidiary
(2,739
)
 
818

 
903

     Loss on extinguishment of debt
1

 
—

 
—

     Depreciation and amortization
3

 
3

 
2

     Other, net
(39
)
 
7

 
(16
)
     Change in operating assets and liabilities
18

 
(6
)
 
(4
)
Net cash used in operating activities
(324
)
 
(305
)
 
(308
)
Cash flows from investing activities:
 
 
 
 
 
Net investment in subsidiaries
509

 
421

 
155

Purchase of investments
—

 
—

 
(96
)
Other, net
53

 
—

 
28

Net cash provided by investing activities
562

 
421

 
87

Cash flows from financing activities:
 
 
 
 
 
Partnership distributions
(81
)
 
(103
)
 
(116
)
Partner contributions
6

 
1

 
—

Proceeds from borrowings
2,470

 
—

 
—

Repayments of borrowings
(2,450
)
 
—

 
—

Debt issuance costs
(7
)
 
—

 
—

Net cash used in financing activities
(62
)
 
(102
)
 
(116
)
Net change in cash and cash equivalents
176

 
14

 
(337
)
Cash and cash equivalents, beginning of period
65

 
51

 
388

Cash and cash equivalents, end of period
$
241

 
$
65

 
$
51


















See notes to condensed financial statements.
ICAHN ENTERPRISES HOLDINGS L.P. (Parent Company)
NOTES TO CONDENSED FINANCIAL STATEMENTS

1.  Description of Business and Basis of Presentation.
Icahn Enterprises Holdings L.P. (“Icahn Enterprises Holdings”) is a limited partnership formed in Delaware on February 17, 1987. Our sole limited partner is Icahn Enterprises L.P. (“Icahn Enterprises”), a master limited partnership which owns a 99% interest in us. Icahn Enterprises G.P. Inc. (“Icahn Enterprises GP''), our sole 1% general partner, is a Delaware corporation which is owned and controlled by Carl C. Icahn. As of December 31, 2017, Icahn Enterprises Holdings is engaged in the following continuing operating businesses: Investment, Automotive, Energy, Railcar, Gaming, Metals, Mining, Food Packaging, Real Estate and Home Fashion.
For the years ended December 31, 2017, 2016 and 2015, Icahn Enterprises Holdings received $509 million, $421 million and $155 million, respectively, in dividends and distributions from consolidated subsidiaries.
The condensed financial statements of Icahn Enterprises Holdings should be read in conjunction with the consolidated financial statements and notes thereto included in Item 8 of this Report.
2.  Debt.
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,
 
2017
 
2016
 
(in millions)
3.500% senior unsecured notes due 2017
$
—

 
$
1,174

4.875% senior unsecured notes due 2019
—

 
1,272

6.000% senior unsecured notes due 2020
1,704

 
1,706

5.875% senior unsecured notes due 2022
1,343

 
1,341

6.250% senior unsecured notes due 2022
1,217

 
—

6.750% senior unsecured notes due 2024
499

 
—

6.375% senior unsecured notes due 2025
749

 
—

Mortgages payable
20

 
24

Total debt
$
5,532

 
$
5,517



3.  Commitments and Contingencies.
See Note 17, “Commitments and Contingencies,” to the consolidated financial statements.