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v3.20.1

Condensed Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions | 3 Months Ended
--- | ---
Mar. 31, 2020 | Mar. 31, 2019
Revenues: |  |
Net sales | $ 1,860 | $ 2,300
Other revenues from operations | 161 | 162
Net (loss) gain from investment activities | (2,128) | (674)
Interest and dividend income | 64 | 64
Other (loss) income, net | (17) | 3
Total Revenues | (60) | 1,855
Expenses: |  |
Cost of goods sold | 1,810 | 1,900
Other expenses from operations | 135 | 131
Selling, general and administrative | 308 | 336
Restructuring, net | 2 | 7
Interest expense | 171 | 139
Total Expenses | 2,426 | 2,513
Loss before income tax benefit (expense) | (2,486) | (658)
Income tax benefit (expense) | 180 | (6)
Net loss | (2,306) | (664)
Less: net loss attributable to non-controlling interests | (922) | (270)
Net loss attributable to Icahn Enterprises | (1,384) | (394)
Net (loss) income attributable to Icahn Enterprises allocated to: |  |
Continuing operations | (1,384) | (394)
Limited partners | (1,356) | (386)
General partner | (28) | (8)
Net loss attributable to Icahn Enterprises | $ (1,384) | $ (394)
Basic income (loss) per LP unit |  |
Basic income (loss) per LP unit | $ (6.34) | $ (2.02)
Basic weighted average LP units outstanding | 214 | 191
Cash distributions declared per LP unit | $ 2.00 | $ 2.00
Icahn Enterprises Holdings |  |
Revenues: |  |
Net sales | $ 1,860 | $ 2,300
Other revenues from operations | 161 | 162
Net (loss) gain from investment activities | (2,128) | (674)
Interest and dividend income | 64 | 64
Other (loss) income, net | (17) | 3
Total Revenues | (60) | 1,855
Expenses: |  |
Cost of goods sold | 1,810 | 1,900
Other expenses from operations | 135 | 131
Selling, general and administrative | 308 | 336
Restructuring, net | 2 | 7
Interest expense | 171 | 139
Total Expenses | 2,426 | 2,513
Loss before income tax benefit (expense) | (2,486) | (658)
Income tax benefit (expense) | 180 | (6)
Net loss | (2,306) | (664)
Less: net loss attributable to non-controlling interests | (922) | (270)
Net loss attributable to Icahn Enterprises | (1,384) | (394)
Net (loss) income attributable to Icahn Enterprises allocated to: |  |
Limited partners | (1,370) | (390)
General partner | (14) | (4)
Net loss attributable to Icahn Enterprises | $ (1,384) | $ (394)

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- Definition The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68048583&loc=d3e3636-108311 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
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- Definition Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 4.F) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770 + Details
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