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Segment and Geographic Reporting (Tables)

12 Months Ended

Dec. 31, 2017

Segment Reporting [Abstract]

Schedule of Condensed Income Statement by Segment

	Year Ended December 31, 2017
	Investment				Automotive				Energy				Railcar				Gaming				Metals				Mining				Food Packaging				Real Estate				Home Fashion				Holding Company				Consolidated
	(in millions)
Revenues:
Net sales	$	—			$	9,957			$	5,988			$	265			$	—			$	409			$	94			$	392			$	15			$	183			$	—			$	17,303
Other revenues from operations	—				487				—				370				898				—				—				—				72				—				—				1,827
Net income from investment activities	241				—				—				2				—				—				—				—				—				—				61				304
Interest and dividend income	106				6				1				2				1				—				1				—				7				—				12				136
Gain (loss) on disposition of assets, net	—				12				(3		)		1,664				(4		)		—				—				—				496				—				1				2,166
Other (loss) income, net	(50		)		66				(68		)		3				65				(1		)		(2		)		1				—				—				(6		)		8
	297				10,528				5,918				2,306				960				408				93				393				590				183				68				21,744
Expenses:
Cost of goods sold	—				8,110				5,727				249				—				389				60				297				11				162				—				15,005
Other expenses from operations	—				436				—				134				425				—				—				—				46				—				—				1,041
Selling, general and administrative	13				1,802				144				47				379				19				14				65				10				39				33				2,565
Restructuring, net	—				21				—				—				—				1				—				2				—				1				—				25
Impairment	—				40				—				68				—				—				—				1				2				1				—				112
Interest expense	166				167				110				45				11				—				6				13				2				—				323				843
	179				10,576				5,981				543				815				409				80				378				71				203				356				19,591
Income (loss) before income tax benefit (expense)	118				(48		)		(63		)		1,763				145				(1		)		13				15				519				(20		)		(288		)		2,153
Income tax benefit (expense)	—				674				338				(496		)		(93		)		(43		)		(3		)		(21		)		—				—				82				438
Net income (loss)	118				626				275				1,267				52				(44		)		10				(6		)		519				(20		)		(206		)		2,591
Less: net income (loss) attributable to non-controlling interests	38				11				46				53				13				—				1				(1		)		—				—				—				161
Net income (loss) attributable to Icahn Enterprises	$	80			$	615			$	229			$	1,214			$	39			$	(44	)		$	9			$	(5	)		$	519			$	(20	)		$	(206	)		$	2,430
Supplemental information:
Capital expenditures	$	—			$	479			$	119			$	173			$	112			$	30			$	38			$	26			$	9			$	5			$	—			$	991
Depreciation and amortization(1)	$	—			$	508			$	278			$	65			$	73			$	20			$	5			$	25			$	20			$	8			$	—			$	1,002

	Year Ended December 31, 2016
	Investment				Automotive				Energy				Railcar				Gaming				Metals				Mining				Food Packaging				Real Estate				Home Fashion				Holding Company				Consolidated
	(in millions)
Revenues:
Net sales	$	—			$	9,420			$	4,782			$	430			$	—			$	267			$	71			$	329			$	17			$	195			$	—			$	15,511
Other revenues from operations	—				422				—				522				944				—				—				—				70				—				—				1,958
Net (loss) gain from investment activities	(1,388		)		—				5				—				—				—				—				—				—				—				10				(1,373		)
Interest and dividend income	112				4				1				2				1				—				2				—				—				—				9				131
Gain on disposition of assets, net	—				9				—				3				—				1				—				—				1				—				—				14
Other (loss) income, net	53				73				(24		)		5				3				1				(10		)		3				—				1				2				107
	(1,223		)		9,928				4,764				962				948				269				63				332				88				196				21				16,348
Expenses:
Cost of goods sold	—				7,658				4,618				366				—				284				56				249				13				168				—				13,412
Other expenses from operations	—				430				—				223				460				—				—				—				46				—				—				1,159
Selling, general and administrative	34				1,521				138				48				440				18				22				52				10				38				21				2,342
Restructuring, net	—				27				—				—				—				2				—				3				—				—				—				32
Impairment	—				18				574				—				106				1				—				—				5				2				3				709
Interest expense	230				157				83				85				13				—				7				12				2				—				289				878
	264				9,811				5,413				722				1,019				305				85				316				76				208				313				18,532
(Loss) income before income tax (expense) benefit	(1,487		)		117				(649		)		240				(71		)		(36		)		(22		)		16				12				(12		)		(292		)		(2,184		)
Income tax (expense) benefit	—				(40		)		45				(57		)		(24		)		16				(2		)		(8		)		—				—				34				(36		)
Net (loss) income	(1,487		)		77				(604		)		183				(95		)		(20		)		(24		)		8				12				(12		)		(258		)		(2,220		)
Less: net (loss) income attributable to non-controlling interests	(883		)		24				(277		)		33				14				—				(5		)		2				—				—				—				(1,092		)
Net (loss) income attributable to Icahn Enterprises	$	(604	)		$	53			$	(327	)		$	150			$	(109	)		$	(20	)		$	(19	)		$	6			$	12			$	(12	)		$	(258	)		$	(1,128	)
Supplemental information:
Capital expenditures	$	—			$	418			$	133			$	133			$	85			$	5			$	22			$	18			$	1			$	11			$	—			$	826
Depreciation and amortization(1)	$	—			$	473			$	258			$	134			$	71			$	22			$	6			$	20			$	22			$	8			$	—			$	1,014

	Year Ended December 31, 2015
	Investment				Automotive				Energy				Railcar				Gaming				Metals				Mining				Food Packaging				Real Estate				Home Fashion				Holding Company				Consolidated
	(in millions)
Revenues:
Net sales	$	—			$	7,789			$	5,433			$	440			$	—			$	361			$	30			$	344			$	14			$	193			$	—			$	14,604
Other revenues from operations	—				—				—				499				811				—				—				—				76				—				—				1,386
Net (loss) gain from investment activities	(1,041		)		—				36				—				—				—				—				—				—				—				18				(987		)
Interest and dividend income	178				6				2				2				1				—				1				—				—				—				4				194
Gain on disposition of assets, net	—				—				(2		)		4				(1		)		—				—				(1		)		40				—				—				40
Other (loss) income, net	(2		)		58				(27		)		3				—				4				(3		)		(6		)		1				1				6				35
	(865		)		7,853				5,442				948				811				365				28				337				131				194				28				15,272
Expenses:
Cost of goods sold	—				6,577				4,949				338				—				406				38				263				7				163				—				12,741
Other expenses from operations	—				—				—				201				396				—				—				—				46				—				—				643
Selling, general and administrative	237				1,001				127				45				338				20				12				50				13				34				31				1,908
Restructuring	—				89				—				—				—				2				—				5				—				1				—				97
Impairment	—				344				253				—				—				20				169				—				2				—				—				788
Interest expense	563				144				47				82				12				—				3				12				2				—				289				1,154
	800				8,155				5,376				666				746				448				222				330				70				198				320				17,331
(Loss) income before income tax (expense) benefit	(1,665		)		(302		)		66				282				65				(83		)		(194		)		7				61				(4		)		(292		)		(2,059		)
Income tax (expense) benefit	—				(50		)		(59		)		(69		)		(27		)		32				(1		)		(10		)		—				—				116				(68		)
Net (loss) income	(1,665		)		(352		)		7				213				38				(51		)		(195		)		(3		)		61				(4		)		(176		)		(2,127		)
Less: net (loss) income attributable to non-controlling interests	(905		)		(53		)		(18		)		76				12				—				(45		)		—				—				—				—				(933		)
Net income (loss) attributable to Icahn Enterprises	$	(760	)		$	(299	)		$	25			$	137			$	26			$	(51	)		$	(150	)		$	(3	)		$	61			$	(4	)		$	(176	)		$	(1,194	)
Supplemental information:
Capital expenditures	$	—			$	449			$	219			$	522			$	94			$	24			$	20			$	22			$	3			$	6			$	—			$	1,359
Depreciation and amortization(2)	$	—			$	346			$	229			$	127			$	63			$	29			$	8			$	19			$	21			$	7			$	—			$	849

⁽¹⁾  Excludes amounts related to the amortization of deferred financing costs and debt discounts and premiums included in interest expense in the consolidated amounts of $15 million, $20 million and $14 million for the years ended December 31, 2017, 2016 and 2015, respectively.

Schedule of Condensed Financial Statements by Segment

	December 31, 2017
	Investment				Automotive				Energy				Railcar				Gaming				Metals				Mining				Food Packaging				Real Estate				Home Fashion				Holding Company				Consolidated
	(in millions)
ASSETS
Cash and cash equivalents	$	17			$	367			$	482			$	100			$	105			$	24			$	15			$	16			$	30			$	—			$	526			$	1,682
Cash held at consolidated affiliated partnerships and restricted cash	734				4				—				19				16				5				—				2				2				4				—				786
Investments	9,532				324				83				23				23				—				—				—				—				—				384				10,369
Accounts receivable, net	—				1,406				178				44				11				40				10				78				3				35				—				1,805
Inventories, net	—				2,601				385				54				—				33				30				92				—				66				—				3,261
Property, plant and equipment, net	—				3,503				3,213				1,199				808				110				188				170				438				72				—				9,701
Goodwill and intangible assets, net	—				1,963				298				7				74				3				—				36				29				—				—				2,410
Other assets	516				541				61				41				102				11				22				93				390				6				4				1,787
Total assets	$	10,799			$	10,709			$	4,700			$	1,487			$	1,139			$	226			$	265			$	487			$	892			$	183			$	914			$	31,801
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	$	1,302			$	2,770			$	1,125			$	254			$	104			$	41			$	45			$	98			$	46			$	34			$	190			$	6,009
Securities sold, not yet purchased, at fair value	1,023				—				—				—				—				—				—				—				—				—				—				1,023
Due to brokers	1,057				—				—				—				—				—				—				—				—				—				—				1,057
Post-employment benefit liability	—				1,075				—				8				—				2				—				74				—				—				—				1,159
Debt	—				3,470				1,166				546				137				1				58				273				22				5				5,507				11,185
Total liabilities	3,382				7,315				2,291				808				241				44				103				445				68				39				5,697				20,433
Equity attributable to Icahn Enterprises	3,052				3,234				1,098				428				761				182				138				28				824				144				(4,783		)		5,106
Equity attributable to non-controlling interests	4,365				160				1,311				251				137				—				24				14				—				—				—				6,262
Total equity	7,417				3,394				2,409				679				898				182				162				42				824				144				(4,783		)		11,368
Total liabilities and equity	$	10,799			$	10,709			$	4,700			$	1,487			$	1,139			$	226			$	265			$	487			$	892			$	183			$	914			$	31,801

	December 31, 2016
	Investment				Automotive				Energy				Railcar				Gaming				Metals				Mining				Food Packaging				Real Estate				Home Fashion				Holding Company				Consolidated
	(in millions)
ASSETS
Cash and cash equivalents	$	13			$	353			$	736			$	179			$	244			$	4			$	14			$	39			$	24			$	2			$	225			$	1,833
Cash held at consolidated affiliated partnerships and restricted cash	752				2				—				19				15				5				—				2				2				4				3				804
Investments	9,213				270				6				35				33				—				—				—				—				—				324				9,881
Accounts receivable, net	—				1,270				152				40				12				29				5				63				3				35				—				1,609
Inventories, net	—				2,353				349				75				—				38				25				72				—				71				—				2,983
Property, plant and equipment, net	—				3,302				3,358				1,567				814				100				152				152				602				75				—				10,122
Goodwill and intangible assets, net	—				1,801				318				7				75				4				—				8				38				1				—				2,252
Other assets	1,518				504				94				1,410				209				13				23				92				18				5				1				3,887
Total assets	$	11,496			$	9,855			$	5,013			$	3,332			$	1,402			$	193			$	219			$	428			$	687			$	193			$	553			$	33,371
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	$	1,236			$	2,870			$	1,474			$	2,100			$	153			$	34			$	38			$	69			$	20			$	29			$	168			$	8,191
Securities sold, not yet purchased, at fair value	1,139				—				—				—				—				—				—				—				—				—				—				1,139
Due to brokers	3,725				—				—				—				—				—				—				—				—				—				—				3,725
Post-employment benefit liability	—				1,113				—				9				—				2				—				56				—				—				—				1,180
Debt	—				3,259				1,165				571				287				2				55				265				25				—				5,490				11,119
Total liabilities	6,100				7,242				2,639				2,680				440				38				93				390				45				29				5,658				25,354
Equity attributable to Icahn Enterprises	1,669				2,292				1,034				444				730				155				104				25				642				164				(5,105		)		2,154
Equity attributable to non-controlling interests	3,727				321				1,340				208				232				—				22				13				—				—				—				5,863
Total equity	5,396				2,613				2,374				652				962				155				126				38				642				164				(5,105		)		8,017
Total liabilities and equity	$	11,496			$	9,855			$	5,013			$	3,332			$	1,402			$	193			$	219			$	428			$	687			$	193			$	553			$	33,371

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

	Net Sales												Other Revenues From Operations												Property, Plant and Equipment, Net
	Year Ended December 31,												Year Ended December 31,												December 31,
	2017				2016				2015				2017				2016				2015				2017				2016
	(in millions)
United States	$	11,878			$	10,489			$	9,672			$	1,759			$	1,886			$	1,304			$	7,399			$	8,063
Germany	1,531				1,455				1,480				—				—				—				529				458
Other	3,894				3,567				3,452				68				72				82				1,773				1,601
	$	17,303			$	15,511			$	14,604			$	1,827			$	1,958			$	1,386			$	9,701			$	10,122

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Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1)
-URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599

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