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Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net (loss) income	$ (147)	$ 829	$ 864	$ 2,394
Other comprehensive (loss) income, net of tax:
Post-retirement benefits	4	7	21	17
Hedge instruments	(1)	(4)	(3)	(1)
Translation adjustments and other	(11)	(1)	(86)	107
Other comprehensive (loss) income, net of tax	(8)	2	(68)	123
Comprehensive (loss) income	(155)	831	796	2,517
Less: Comprehensive (loss) income attributable to non-controlling interests	(275)	235	284	274
Comprehensive income attributable to Icahn Enterprises	120	596	512	2,243
Limited partners
Net (loss) income			561	2,090
Other comprehensive (loss) income, net of tax:
Other comprehensive (loss) income, net of tax			(59)	108
Comprehensive income attributable to Icahn Enterprises	118	584	502	2,198
General partner
Net (loss) income			11	42
Other comprehensive (loss) income, net of tax:
Other comprehensive (loss) income, net of tax			(1)	3
Comprehensive income attributable to Icahn Enterprises	2	12	10	45
Icahn Enterprises Holdings
Net (loss) income	(147)	829	865	2,395
Other comprehensive (loss) income, net of tax:
Post-retirement benefits	4	7	21	17
Hedge instruments	(1)	(4)	(3)	(1)
Translation adjustments and other	(11)	(1)	(86)	107
Other comprehensive (loss) income, net of tax	(8)	2	(68)	123
Comprehensive (loss) income	(155)	831	797	2,518
Less: Comprehensive (loss) income attributable to non-controlling interests	(275)	235	284	274
Comprehensive income attributable to Icahn Enterprises	120	596	513	2,244
Icahn Enterprises Holdings | Limited partners
Net (loss) income			567	2,112
Other comprehensive (loss) income, net of tax:
Other comprehensive (loss) income, net of tax			(59)	110
Comprehensive income attributable to Icahn Enterprises	119	590	508	2,222
Icahn Enterprises Holdings | General partner
Net (loss) income			6	21
Other comprehensive (loss) income, net of tax:
Other comprehensive (loss) income, net of tax			(1)	1
Comprehensive income attributable to Icahn Enterprises	$ 1	$ 6	$ 5	$ 22

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Principally includes change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported, net of tax. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. Also includes other changes in other comprehensive income not otherwise identified.

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