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Condensed Consolidated Statements of Changes in Equity - USD ($) $ in Millions | Total | Icahn Enterprises Holdings | General partner | General partner Icahn Enterprises Holdings | Limited partners | Limited partners Icahn Enterprises Holdings | Total Partners’ Equity | Total Partners’ Equity Icahn Enterprises Holdings | Non-controlling Interests | Non-controlling Interests Icahn Enterprises Holdings
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Total equity at Dec. 31, 2017 | $ 11,486 | $ 11,513 | $ (234) | $ (286) | $ 5,402 | $ 5,481 | $ 5,168 | $ 5,195 | $ 6,318 | $ 6,318
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | 412 | 412 | 3 | 1 | 129 | 131 | 132 | 132 | 280 | 280
Other comprehensive income (loss) | 43 | 43 | 0 | 1 | 40 | 39 | 40 | 40 | 3 | 3
Distribution payable | (310) | (310) | (6) | (3) | (304) | (307) | (310) | (310) | 0 | 0
Investment segment contributions | 280 | 280 | 0 | 0 | 0 | 0 | 0 | 0 | 280 | 280
Dividends and distributions to non-controlling interests in subsidiaries | (31) | (31) | 0 | 0 | 0 | 0 | 0 | 0 | (31) | (31)
Cumulative effect adjustment from adoption of accounting principle | (29) | (29) | (1) | 0 | (28) | (29) | (29) | (29) | 0 | 0
Changes in subsidiary equity and other | 11 | 11 | 1 | 0 | 0 | 1 | 1 | 1 | 10 | 10
Total equity at Mar. 31, 2018 | 11,862 | 11,889 | (237) | (287) | 5,239 | 5,316 | 5,002 | 5,029 | 6,860 | 6,860
Total equity at Dec. 31, 2017 | 11,486 | 11,513 | (234) | (286) | 5,402 | 5,481 | 5,168 | 5,195 | 6,318 | 6,318
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | 831 | 832 |  |  |  |  |  |  |  |
Other comprehensive income (loss) | (68) | (68) |  |  |  |  |  |  |  |
Total equity at Sep. 30, 2018 | 12,421 | 12,449 | (224) | (281) | 5,870 | 5,955 | 5,646 | 5,674 | 6,775 | 6,775
Total equity at Mar. 31, 2018 | 11,862 | 11,889 | (237) | (287) | 5,239 | 5,316 | 5,002 | 5,029 | 6,860 | 6,860
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | 577 | 578 | 6 | 3 | 296 | 300 | 302 | 303 | 275 | 275
Other comprehensive income (loss) | (103) | (103) | (1) | (1) | (93) | (93) | (94) | (94) | (9) | (9)
Distribution payable reversal | 310 | 310 | 6 | 3 | 304 | 307 | 310 | 310 | 0 | 0
Partnership distributions | (48) | (48) | (1) | (1) | (47) | (47) | (48) | (48) | 0 | 0
Dividends and distributions to non-controlling interests in subsidiaries | (47) | (47) | 0 | 0 | 0 | 0 | 0 | 0 | (47) | (47)
Changes in subsidiary equity and other | (7) | (7) | (1) | 0 | (5) | (6) | (6) | (6) | (1) | (1)
Total equity at Jun. 30, 2018 | 12,544 | 12,572 | (228) | (283) | 5,694 | 5,777 | 5,466 | 5,494 | 7,078 | 7,078
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | (158) | (158) | 2 | 2 | 116 | 116 | 118 | 118 | (276) | (276)
Other comprehensive income (loss) | (8) | (8) | 0 | (1) | (6) | (5) | (6) | (6) | (2) | (2)
Partnership distributions | (25) | (25) | (1) | 0 | (24) | (25) | (25) | (25) | 0 | 0
Dividends and distributions to non-controlling interests in subsidiaries | (31) | (31) | 0 | 0 | 0 | 0 | 0 | 0 | (31) | (31)
Changes in subsidiary equity and other | 99 | 99 | 3 | 1 | 90 | 92 | 93 | 93 | 6 | 6
Total equity at Sep. 30, 2018 | 12,421 | 12,449 | (224) | (281) | 5,870 | 5,955 | 5,646 | 5,674 | 6,775 | 6,775
Total equity at Dec. 31, 2018 | 12,980 | 13,008 | (790) | (864) | 7,350 | 7,452 | 6,560 | 6,588 | 6,420 | 6,420
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | (664) | (664) | (8) | (4) | (386) | (390) | (394) | (394) | (270) | (270)
Distribution payable | (391) | (391) | (8) | (4) | (383) | (387) | (391) | (391) | 0 | 0
Dividends and distributions to non-controlling interests in subsidiaries | (30) | (30) | 0 | 0 | 0 | 0 | 0 | 0 | (30) | (30)
Changes in subsidiary equity and other | (243) | (243) | 2 | 1 | 62 | 63 | 64 | 64 | (307) | (307)
Total equity at Mar. 31, 2019 | 11,652 | 11,680 | (804) | (871) | 6,643 | 6,738 | 5,839 | 5,867 | 5,813 | 5,813
Total equity at Dec. 31, 2018 | 12,980 | 13,008 | (790) | (864) | 7,350 | 7,452 | 6,560 | 6,588 | 6,420 | 6,420
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | (1,634) | (1,633) |  |  |  |  |  |  |  |
Other comprehensive income (loss) | (3) | (3) |  |  |  |  |  |  |  |
Total equity at Sep. 30, 2019 | 11,148 | 11,145 | (808) | (873) | 6,441 | 6,503 | 5,633 | 5,630 | 5,515 | 5,515
Total equity at Mar. 31, 2019 | 11,652 | 11,680 | (804) | (871) | 6,643 | 6,738 | 5,839 | 5,867 | 5,813 | 5,813
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | (597) | (596) | (10) | (5) | (488) | (492) | (498) | (497) | (99) | (99)
Other comprehensive income (loss) | 1 | 1 | 0 | 0 | 1 | 1 | 1 | 1 | 0 | 0
Distribution payable reversal | 391 | 391 | 8 | 4 | 383 | 387 | 391 | 391 | 0 | 0
Partnership distributions | (55) | (55) | (1) | (1) | (54) | (54) | (55) | (55) | 0 | 0
Partnership contributions | 10 | 10 | 0 | 0 | 10 | 10 | 10 | 10 | 0 | 0
Investment segment contributions | 70 | 70 | 0 | 0 | 0 | 0 | 0 | 0 | 70 | 70
Dividends and distributions to non-controlling interests in subsidiaries | (26) | (26) | 0 | 0 | 0 | 0 | 0 | 0 | (26) | (26)
Changes in subsidiary equity and other | 0 | 0 | 0 | 1 | 3 | 2 | 3 | 3 | (3) | (3)
Total equity at Jun. 30, 2019 | 11,446 | 11,475 | (807) | (872) | 6,498 | 6,592 | 5,691 | 5,720 | 5,755 | 5,755
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | (373) | (373) | (1) | 0 | (48) | (49) | (49) | (49) | (324) | (324)
Other comprehensive income (loss) | (4) | (4) | 0 | 0 | (3) | (3) | (3) | (3) | (1) | (1)
Partnership distributions | (28) | (60) | (1) | (1) | (27) | (59) | (28) | (60) | 0 | 0
Partnership contributions | 25 | 25 | 1 | 0 | 24 | 25 | 25 | 25 | 0 | 0
Investment segment contributions | 150 | 150 | 0 | 0 | 0 | 0 | 0 | 0 | 150 | 150
Dividends and distributions to non-controlling interests in subsidiaries | (34) | (34) | 0 | 0 | 0 | 0 | 0 | 0 | (34) | (34)
Changes in subsidiary equity and other | (34) | (34) | 0 | 0 | (3) | (3) | (3) | (3) | (31) | (31)
Total equity at Sep. 30, 2019 | $ 11,148 | $ 11,145 | $ (808) | $ (873) | $ 6,441 | $ 6,503 | $ 5,633 | $ 5,630 | $ 5,515 | $ 5,515

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