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Condensed Statement of Operations By Reporting Segment (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017
Revenues: |  |  |  |  |
Net sales |  | $ 2,919 | $ 2,332 | $ 5,356 | $ 4,704
Other revenues from operations |  | 210 | 265 | 406 | 524
Net gain from investment activities |  | 409 | 314 | 842 | 184
Interest and dividend income |  | 37 | 32 | 63 | 60
(Loss) gain on disposition of assets, net |  | (4) | 1,523 | 0 | 1,523
Other income (loss), net |  | 7 | (1) | 66 | (31)
Total Revenues |  | 3,578 | 4,465 | 6,733 | 6,964
Expenses: |  |  |  |  |
Cost of goods sold |  | 2,510 | 2,068 | 4,601 | 4,120
Other expenses from operations |  | 162 | 172 | 313 | 325
Selling, general and administrative |  | 352 | 307 | 697 | 622
Restructuring, net |  | 1 | 2 | 3 | 2
Impairment |  | 7 | 69 | 7 | 76
Interest expense |  | 125 | 177 | 277 | 361
Total Expenses |  | 3,157 | 2,795 | 5,898 | 5,506
Income (loss) from continuing operations before income tax benefit (expense) |  | 421 | 1,670 | 835 | 1,458
Income tax benefit (expense) |  | 12 | (3) | (14) | 5
Income (loss) from continuing operations |  | 433 | 1,667 | 821 | 1,463
Less: net income (loss) attributable to non-controlling interests |  | 269 | 165 | 549 | 13
Supplemental information: |  |  |  |  |
Capital expenditures |  | 65 | 124 | 144 | 232
Depreciation and amortization(1) | [1] | 129 | 136 | 260 | 268
Amortization included in interest expense |  | 1 | 3 | 2 | 6
Net income attributable to Icahn Enterprises from continuing operations |  | 164 | 1,502 | 272 | 1,450
Investment Segment |  |  |  |  |
Revenues: |  |  |  |  |
Net sales |  | 0 | 0 | 0 | 0
Other revenues from operations |  | 0 | 0 | 0 | 0
Net gain from investment activities |  | 372 | 294 | 782 | 166
Interest and dividend income |  | 28 | 27 | 46 | 53
(Loss) gain on disposition of assets, net |  | 0 | 0 | 0 | 0
Other income (loss), net |  | (1) | 0 | (1) | (41)
Total Revenues |  | 399 | 321 | 827 | 178
Expenses: |  |  |  |  |
Cost of goods sold |  | 0 | 0 | 0 | 0
Other expenses from operations |  | 0 | 0 | 0 | 0
Selling, general and administrative |  | 1 | 3 | 2 | 5
Restructuring, net |  | 0 | 0 | 0 | 0
Impairment |  | 0 | 0 | 0 | 0
Interest expense |  | 1 | 45 | 27 | 92
Total Expenses |  | 2 | 48 | 29 | 97
Income (loss) from continuing operations before income tax benefit (expense) |  | 397 | 273 | 798 | 81
Income tax benefit (expense) |  | 0 | 0 | 0 | 0
Income (loss) from continuing operations |  | 397 | 273 | 798 | 81
Less: net income (loss) attributable to non-controlling interests |  | 240 | 176 | 480 | 7
Supplemental information: |  |  |  |  |
Capital expenditures |  | 0 | 0 | 0 | 0
Depreciation and amortization(1) | [1] | 0 | 0 | 0 | 0
Net income attributable to Icahn Enterprises from continuing operations |  | 157 | 97 | 318 | 74
Automotive Segment |  |  |  |  |
Revenues: |  |  |  |  |
Net sales |  | 602 | 569 | 1,160 | 1,098
Other revenues from operations |  | 135 | 125 | 263 | 233
Net gain from investment activities |  | 0 | 0 | 0 | 0
Interest and dividend income |  | 0 | 0 | 0 | 0
(Loss) gain on disposition of assets, net |  | 0 | 3 | 0 | 3
Other income (loss), net |  | 0 | 0 | 0 | 1
Total Revenues |  | 737 | 697 | 1,423 | 1,335
Expenses: |  |  |  |  |
Cost of goods sold |  | 384 | 372 | 746 | 729
Other expenses from operations |  | 117 | 120 | 229 | 219
Selling, general and administrative |  | 258 | 212 | 516 | 428
Restructuring, net |  | 0 | 0 | 0 | 0
Impairment |  | 3 | 2 | 3 | 7
Interest expense |  | 5 | 4 | 8 | 8
Total Expenses |  | 767 | 710 | 1,502 | 1,391
Income (loss) from continuing operations before income tax benefit (expense) |  | (30) | (13) | (79) | (56)
Income tax benefit (expense) |  | (12) | (11) | (27) | (36)
Income (loss) from continuing operations |  | (18) | (2) | (52) | (20)
Less: net income (loss) attributable to non-controlling interests |  | 0 | 0 | 0 | 0
Supplemental information: |  |  |  |  |
Capital expenditures |  | 18 | 25 | 37 | 35
Depreciation and amortization(1) | [1] | 22 | 27 | 49 | 55
Net income attributable to Icahn Enterprises from continuing operations |  | (18) | (2) | (52) | (20)
Energy Segment |  |  |  |  |
Revenues: |  |  |  |  |
Net sales |  | 1,914 | 1,434 | 3,451 | 2,942
Other revenues from operations |  | 0 | 0 | 0 | 0
Net gain from investment activities |  | 0 | 0 | 0 | 0
Interest and dividend income |  | 1 | 0 | 1 | 0
(Loss) gain on disposition of assets, net |  | (5) | (1) | (5) | (1)
Other income (loss), net |  | 12 | 0 | 73 | 12
Total Revenues |  | 1,922 | 1,433 | 3,520 | 2,953
Expenses: |  |  |  |  |
Cost of goods sold |  | 1,776 | 1,416 | 3,206 | 2,834
Other expenses from operations |  | 0 | 0 | 0 | 0
Selling, general and administrative |  | 39 | 32 | 71 | 70
Restructuring, net |  | 0 | 0 | 0 | 0
Impairment |  | 0 | 0 | 0 | 0
Interest expense |  | 27 | 27 | 54 | 54
Total Expenses |  | 1,842 | 1,475 | 3,331 | 2,958
Income (loss) from continuing operations before income tax benefit (expense) |  | 80 | (42) | 189 | (5)
Income tax benefit (expense) |  | 12 | (13) | 29 | (4)
Income (loss) from continuing operations |  | 68 | (29) | 160 | (1)
Less: net income (loss) attributable to non-controlling interests |  | 26 | (16) | 63 | (5)
Supplemental information: |  |  |  |  |
Capital expenditures |  | 22 | 34 | 42 | 58
Depreciation and amortization(1) | [1] | 72 | 71 | 140 | 138
Net income attributable to Icahn Enterprises from continuing operations |  | 42 | (13) | 97 | 4
Railcar Segment |  |  |  |  |
Revenues: |  |  |  |  |
Net sales |  | 90 | 55 | 154 | 116
Other revenues from operations |  | 57 | 121 | 109 | 254
Net gain from investment activities |  | (1) | 2 | 0 | 2
Interest and dividend income |  | 1 | 1 | 1 | 1
(Loss) gain on disposition of assets, net |  | 1 | 1,521 | 5 | 1,521
Other income (loss), net |  | 0 | 0 | 2 | 1
Total Revenues |  | 148 | 1,700 | 271 | 1,895
Expenses: |  |  |  |  |
Cost of goods sold |  | 84 | 50 | 142 | 105
Other expenses from operations |  | 32 | 39 | 61 | 82
Selling, general and administrative |  | 11 | 15 | 20 | 29
Restructuring, net |  | 0 | 0 | 0 | 0
Impairment |  | 4 | 67 | 4 | 67
Interest expense |  | 6 | 15 | 11 | 34
Total Expenses |  | 137 | 186 | 238 | 317
Income (loss) from continuing operations before income tax benefit (expense) |  | 11 | 1,514 | 33 | 1,578
Income tax benefit (expense) |  | 4 | 507 | 10 | 519
Income (loss) from continuing operations |  | 7 | 1,007 | 23 | 1,059
Less: net income (loss) attributable to non-controlling interests |  | 3 | 4 | 8 | 8
Supplemental information: |  |  |  |  |
Capital expenditures |  | 5 | 50 | 24 | 109
Depreciation and amortization(1) | [1] | 16 | 18 | 31 | 36
Net income attributable to Icahn Enterprises from continuing operations |  | 4 | 1,003 | 15 | 1,051
Metals Segment |  |  |  |  |
Revenues: |  |  |  |  |
Net sales |  | 132 | 102 | 250 | 205
Other revenues from operations |  | 0 | 0 | 0 | 0
Net gain from investment activities |  | 0 | 0 | 0 | 0
Interest and dividend income |  | 0 | 0 | 0 | 0
(Loss) gain on disposition of assets, net |  | (1) | 0 | 0 | 0
Other income (loss), net |  | 0 | 0 | 0 | 0
Total Revenues |  | 131 | 102 | 250 | 205
Expenses: |  |  |  |  |
Cost of goods sold |  | 124 | 98 | 234 | 194
Other expenses from operations |  | 0 | 0 | 0 | 0
Selling, general and administrative |  | 4 | 4 | 9 | 9
Restructuring, net |  | 0 | 0 | 0 | 0
Impairment |  | 0 | 0 | 0 | 0
Interest expense |  | 0 | 0 | 0 | 0
Total Expenses |  | 128 | 102 | 243 | 203
Income (loss) from continuing operations before income tax benefit (expense) |  | 3 | 0 | 7 | 2
Income tax benefit (expense) |  | 0 | (1) | 0 | (1)
Income (loss) from continuing operations |  | 3 | 1 | 7 | 3
Less: net income (loss) attributable to non-controlling interests |  | 0 | 0 | 0 | 0
Supplemental information: |  |  |  |  |
Capital expenditures |  | 1 | 0 | 2 | 2
Depreciation and amortization(1) | [1] | 4 | 5 | 9 | 10
Net income attributable to Icahn Enterprises from continuing operations |  | 3 | 1 | 7 | 3
Mining Segment |  |  |  |  |
Revenues: |  |  |  |  |
Net sales |  | 26 | 22 | 46 | 55
Other revenues from operations |  | 0 | 0 | 0 | 0
Net gain from investment activities |  | 0 | 0 | 0 | 0
Interest and dividend income |  | 0 | 1 | 0 | 1
(Loss) gain on disposition of assets, net |  | 1 | 0 | 0 | 0
Other income (loss), net |  | 4 | 1 | 5 | (1)
Total Revenues |  | 31 | 24 | 51 | 55
Expenses: |  |  |  |  |
Cost of goods sold |  | 19 | 13 | 36 | 30
Other expenses from operations |  | 0 | 0 | 0 | 0
Selling, general and administrative |  | 6 | 2 | 12 | 8
Restructuring, net |  | 0 | 0 | 0 | 0
Impairment |  | 0 | 0 | 0 | 0
Interest expense |  | 0 | 1 | 2 | 3
Total Expenses |  | 25 | 16 | 50 | 41
Income (loss) from continuing operations before income tax benefit (expense) |  | 6 | 8 | 1 | 14
Income tax benefit (expense) |  | 1 | 2 | 2 | 2
Income (loss) from continuing operations |  | 5 | 6 | (1) | 12
Less: net income (loss) attributable to non-controlling interests |  | 1 | 1 | (1) | 2
Supplemental information: |  |  |  |  |
Capital expenditures |  | 10 | 8 | 23 | 17
Depreciation and amortization(1) | [1] | 2 | 1 | 4 | 2
Net income attributable to Icahn Enterprises from continuing operations |  | 4 | 5 | 0 | 10
Food Packaging Segment |  |  |  |  |
Revenues: |  |  |  |  |
Net sales |  | 104 | 99 | 201 | 189
Other revenues from operations |  | 0 | 0 | 0 | 0
Net gain from investment activities |  | 0 | 0 | 0 | 0
Interest and dividend income |  | 0 | 0 | 0 | 0
(Loss) gain on disposition of assets, net |  | 0 | 0 | 0 | 0
Other income (loss), net |  | (7) | (2) | (13) | (3)
Total Revenues |  | 97 | 97 | 188 | 186
Expenses: |  |  |  |  |
Cost of goods sold |  | 80 | 75 | 157 | 143
Other expenses from operations |  | 0 | 0 | 0 | 0
Selling, general and administrative |  | 15 | 16 | 30 | 31
Restructuring, net |  | 0 | 2 | 0 | 2
Impairment |  | 0 | 0 | 0 | 0
Interest expense |  | 3 | 4 | 7 | 7
Total Expenses |  | 98 | 97 | 194 | 183
Income (loss) from continuing operations before income tax benefit (expense) |  | (1) | 0 | (6) | 3
Income tax benefit (expense) |  | 0 | 0 | (2) | 1
Income (loss) from continuing operations |  | (1) | 0 | (4) | 2
Less: net income (loss) attributable to non-controlling interests |  | (1) | 0 | (1) | 1
Supplemental information: |  |  |  |  |
Capital expenditures |  | 6 | 6 | 11 | 9
Depreciation and amortization(1) | [1] | 6 | 7 | 13 | 13
Net income attributable to Icahn Enterprises from continuing operations |  | 0 | 0 | (3) | 1
Real Estate Segment |  |  |  |  |
Revenues: |  |  |  |  |
Net sales |  | 6 | 6 | 7 | 7
Other revenues from operations |  | 18 | 19 | 34 | 37
Net gain from investment activities |  | 0 | 0 | 0 | 0
Interest and dividend income |  | 5 | 0 | 10 | 0
(Loss) gain on disposition of assets, net |  | 0 | 0 | 0 | 0
Other income (loss), net |  | 0 | 0 | 0 | 0
Total Revenues |  | 29 | 25 | 51 | 44
Expenses: |  |  |  |  |
Cost of goods sold |  | 4 | 4 | 5 | 5
Other expenses from operations |  | 13 | 13 | 23 | 24
Selling, general and administrative |  | 4 | 5 | 8 | 10
Restructuring, net |  | 0 | 0 | 0 | 0
Impairment |  | 0 | 0 | 0 | 2
Interest expense |  | 0 | 1 | 1 | 1
Total Expenses |  | 21 | 23 | 37 | 42
Income (loss) from continuing operations before income tax benefit (expense) |  | 8 | 2 | 14 | 2
Income tax benefit (expense) |  | 0 | 0 | 0 | 0
Income (loss) from continuing operations |  | 8 | 2 | 14 | 2
Less: net income (loss) attributable to non-controlling interests |  | 0 | 0 | 0 | 0
Supplemental information: |  |  |  |  |
Capital expenditures |  | 1 | 0 | 2 | 0
Depreciation and amortization(1) | [1] | 5 | 5 | 10 | 10
Net income attributable to Icahn Enterprises from continuing operations |  | 8 | 2 | 14 | 2
Home Fashion Segment |  |  |  |  |
Revenues: |  |  |  |  |
Net sales |  | 45 | 45 | 87 | 92
Other revenues from operations |  | 0 | 0 | 0 | 0
Net gain from investment activities |  | 0 | 0 | 0 | 0
Interest and dividend income |  | 0 | 0 | 0 | 0
(Loss) gain on disposition of assets, net |  | 0 | 0 | 0 | 0
Other income (loss), net |  | 1 | 0 | 1 | 0
Total Revenues |  | 46 | 45 | 88 | 92
Expenses: |  |  |  |  |
Cost of goods sold |  | 39 | 40 | 75 | 80
Other expenses from operations |  | 0 | 0 | 0 | 0
Selling, general and administrative |  | 9 | 9 | 18 | 19
Restructuring, net |  | 1 | 0 | 3 | 0
Impairment |  | 0 | 0 | 0 | 0
Interest expense |  | 0 | 0 | 0 | 0
Total Expenses |  | 49 | 49 | 96 | 99
Income (loss) from continuing operations before income tax benefit (expense) |  | (3) | (4) | (8) | (7)
Income tax benefit (expense) |  | 0 | 0 | 0 | 0
Income (loss) from continuing operations |  | (3) | (4) | (8) | (7)
Less: net income (loss) attributable to non-controlling interests |  | 0 | 0 | 0 | 0
Supplemental information: |  |  |  |  |
Capital expenditures |  | 2 | 1 | 3 | 2
Depreciation and amortization(1) | [1] | 2 | 2 | 4 | 4
Net income attributable to Icahn Enterprises from continuing operations |  | (3) | (4) | (8) | (7)
Holding Company |  |  |  |  |
Revenues: |  |  |  |  |
Net sales |  | 0 | 0 | 0 | 0
Other revenues from operations |  | 0 | 0 | 0 | 0
Net gain from investment activities |  | 38 | 18 | 60 | 16
Interest and dividend income |  | 2 | 3 | 5 | 5
(Loss) gain on disposition of assets, net |  | 0 | 0 | 0 | 0
Other income (loss), net |  | (2) | 0 | (1) | 0
Total Revenues |  | 38 | 21 | 64 | 21
Expenses: |  |  |  |  |
Cost of goods sold |  | 0 | 0 | 0 | 0
Other expenses from operations |  | 0 | 0 | 0 | 0
Selling, general and administrative |  | 5 | 9 | 11 | 13
Restructuring, net |  | 0 | 0 | 0 | 0
Impairment |  | 0 | 0 | 0 | 0
Interest expense |  | 83 | 80 | 167 | 162
Total Expenses |  | 88 | 89 | 178 | 175
Income (loss) from continuing operations before income tax benefit (expense) |  | (50) | (68) | (114) | (154)
Income tax benefit (expense) |  | (17) | (481) | 2 | (486)
Income (loss) from continuing operations |  | (33) | 413 | (116) | 332
Less: net income (loss) attributable to non-controlling interests |  | 0 | 0 | 0 | 0
Supplemental information: |  |  |  |  |
Capital expenditures |  | 0 | 0 | 0 | 0
Depreciation and amortization(1) | [1] | 0 | 0 | 0 | 0
Net income attributable to Icahn Enterprises from continuing operations |  | $ (33) | $ 413 | $ (116) | $ 332
[1] | Excludes amounts related to the amortization of deferred financing costs and debt discounts and premiums included in interest expense in the amounts of $1 million and $3 million for the three months ended June 30, 2018 and 2017, respectively, and $2 million and $6 million for the six months ended June 30, 2018 and 2017, respectively.

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- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
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