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Net Income Per LP Unit (Details) - USD ($) $ / shares in Units, $ in Millions |  |  |  | 3 Months Ended | 6 Months Ended
--- | --- | --- | --- | --- | ---
May 02, 2019 | Apr. 30, 2019 | Feb. 26, 2019 | Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Jun. 30, 2018
Earnings Per LP Unit [Line Items] |  |  |  |  |  |  |
Net (loss) income attributable to Icahn Enterprises from continuing operations |  |  |  | $ (474) | $ 148 | $ (868) | $ 246
Income from discontinued operations attributable to Icahn Enterprises |  |  |  | $ (24) | $ 154 | $ (24) | $ 188
Diluted income (loss) per LP unit |  |  |  |  |  |  |
Continuing operations |  |  |  | $ (2.37) | $ 0.81 | $ (4.39) | $ 1.37
Discontinued operations |  |  |  | (0.12) | 0.85 | (0.12) | 1.04
Diluted income (loss) per LP unit |  |  |  | $ (2.49) | $ 1.66 | $ (4.51) | $ 2.41
Diluted weighted average LP units outstanding |  |  |  | 196,000,000 | 178,000,000 | 194,000,000 | 176,000,000
Basic income (loss) per LP unit |  |  |  |  |  |  |
Continuing operations |  |  |  | $ (2.37) | $ 0.81 | $ (4.39) | $ 1.37
Discontinued operations |  |  |  | (0.12) | 0.85 | (0.12) | 1.04
Basic income (loss) per LP unit |  |  |  | $ (2.49) | $ 1.66 | $ (4.51) | $ 2.41
Basic weighted average LP units outstanding |  |  |  | 196,000,000 | 178,000,000 | 194,000,000 | 176,000,000
Distribution declared per LP unit |  | $ 2.00 | $ 2.00 |  |  |  |
LP units distributed |  |  |  | 137,524 |  | 10,034,190 |
Aggregate cash distributions to depositary unitholders |  |  |  | $ 54 |  | $ 54 |
Potential aggregate sales proceeds from equity offering | $ 400 |  |  |  |  |  |
Proceeds from sale of LP units |  |  |  | $ 10 |  |  |
Restricted units vested during period (number of units) |  |  |  | 2,831 | 3,087 | 13,487 | 18,158
Mr. Icahn and affiliates |  |  |  |  |  |  |
Basic income (loss) per LP unit |  |  |  |  |  |  |
LP units distributed |  |  |  |  |  | 9,892,032 |
Limited partners |  |  |  |  |  |  |
Earnings Per LP Unit [Line Items] |  |  |  |  |  |  |
Net (loss) income attributable to Icahn Enterprises from continuing operations |  |  |  | $ (465) | $ 145 | $ (851) | $ 241
Income from discontinued operations attributable to Icahn Enterprises |  |  |  | $ (23) | $ 151 | $ (23) | $ 184

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