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Discontinued Operations Income From Discontinued Operations (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2018 | Sep. 30, 2017 | Sep. 30, 2018 | Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |
Income from discontinued operations |  | $ 163 | $ 29 | $ 353 | $ 131
Income from discontinued operations attributable to Icahn Enterprises |  | 155 | 20 | 329 | 105
Capital expenditures included in accounts payable, accrued expenses and other liabilities |  |  |  | 11 | 8
Amortization included in interest expense |  | 3 | 2 | 5 | 8
Discontinued operations, held for sale or disposed of by sale |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |
Net sales |  | 1,890 | 1,889 | 5,993 | 5,786
Other revenues from operations |  | 233 | 246 | 679 | 684
Interest and dividend income |  | 1 | 3 | 3 | 5
Gain on disposition of assets, net |  | 65 | 0 | 65 | (3)
Other (loss) income, net |  | (2) | 27 | 6 | 41
Revenue |  | 2,187 | 2,165 | 6,746 | 6,513
Cost of goods sold |  | 1,562 | 1,623 | 4,999 | 4,910
Other expenses from operations |  | 105 | 110 | 311 | 317
Selling, general and administrative |  | 263 | 301 | 839 | 918
Restructuring, net |  | 15 | 4 | 13 | 11
Impairment |  | 0 | 5 | 2 | 6
Interest expense |  | 46 | 43 | 141 | 123
Costs and expenses |  | 1,991 | 2,086 | 6,305 | 6,285
Income from discontinued operations before income tax expense |  | 196 | 79 | 441 | 228
Income tax expense |  | (33) | (50) | (88) | (97)
Income from discontinued operations |  | 163 | 29 | 353 | 131
Less: income from discontinued operations attributable to non-controlling interests |  | 8 | 9 | 24 | 26
Income from discontinued operations attributable to Icahn Enterprises |  | 155 | 20 | 329 | 105
Capital expenditures(1) | [1] | 105 | 121 | 361 | 359
Depreciation and amortization(2) | [2] | 0 | 121 | 119 | 348
Capital expenditures included in accounts payable, accrued expenses and other liabilities |  |  |  | 48 | 63
Amortization included in interest expense |  | 1 | 2 | 3 | 5
Federal-Mogul | Discontinued operations, held for sale or disposed of by sale |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |
Net sales |  | 1,890 | 1,889 | 5,993 | 5,786
Other revenues from operations |  | 0 | 0 | 0 | 0
Interest and dividend income |  | 1 | 3 | 2 | 4
Gain on disposition of assets, net |  | 65 | 0 | 65 | 0
Other (loss) income, net |  | (4) | 5 | 5 | 18
Revenue |  | 1,952 | 1,897 | 6,065 | 5,808
Cost of goods sold |  | 1,562 | 1,623 | 4,999 | 4,910
Other expenses from operations |  | 0 | 0 | 0 | 0
Selling, general and administrative |  | 185 | 218 | 601 | 646
Restructuring, net |  | 15 | 4 | 13 | 11
Impairment |  | 0 | 5 | 2 | 6
Interest expense |  | 45 | 40 | 137 | 114
Costs and expenses |  | 1,807 | 1,890 | 5,752 | 5,687
Income from discontinued operations before income tax expense |  | 145 | 7 | 313 | 121
Income tax expense |  | (28) | (23) | (69) | (49)
Income from discontinued operations |  | 117 | (16) | 244 | 72
Less: income from discontinued operations attributable to non-controlling interests |  | 1 | 2 | 7 | 8
Income from discontinued operations attributable to Icahn Enterprises |  | 116 | (18) | 237 | 64
Capital expenditures(1) | [1] | 88 | 91 | 303 | 276
Depreciation and amortization(2) | [2] | 0 | 102 | 100 | 294
Tropicana | Discontinued operations, held for sale or disposed of by sale |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |
Net sales |  | 0 | 0 | 0 | 0
Other revenues from operations |  | 233 | 246 | 679 | 684
Interest and dividend income |  | 0 | 0 | 1 | 1
Gain on disposition of assets, net |  | 0 | 0 | 0 | (3)
Other (loss) income, net |  | 2 | 22 | 1 | 23
Revenue |  | 235 | 268 | 681 | 705
Cost of goods sold |  | 0 | 0 | 0 | 0
Other expenses from operations |  | 105 | 110 | 311 | 317
Selling, general and administrative |  | 78 | 83 | 238 | 272
Restructuring, net |  | 0 | 0 | 0 | 0
Impairment |  | 0 | 0 | 0 | 0
Interest expense |  | 1 | 3 | 4 | 9
Costs and expenses |  | 184 | 196 | 553 | 598
Income from discontinued operations before income tax expense |  | 51 | 72 | 128 | 107
Income tax expense |  | (5) | (27) | (19) | (48)
Income from discontinued operations |  | 46 | 45 | 109 | 59
Less: income from discontinued operations attributable to non-controlling interests |  | 7 | 7 | 17 | 18
Income from discontinued operations attributable to Icahn Enterprises |  | 39 | 38 | 92 | 41
Capital expenditures(1) | [1] | 17 | 30 | 58 | 83
Depreciation and amortization(2) | [2] | $ 0 | $ 19 | $ 19 | $ 54
[1] | Capital expenditures in the tables above represents cash used in investing activities. In addition, non-cash capital expenditures included in accounts payable, accrued expenses and other liabilities for the nine months ended September 30, 2018 and 2017 aggregated $48 million and $63 million, respectively.
[2] | Excludes amounts related to the amortization of deferred financing costs and debt discounts and premiums included in interest expense aggregating $1 million and $2 million for the three months ended September 30, 2018 and 2017, respectively, and $3 million and $5 million for the nine months ended September 30, 2018 and 2017, respectively.

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