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CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) - USD ($) $ in Millions | General partner Icahn Enterprises Holdings | General partner | Limited partners Icahn Enterprises Holdings | Limited partners | Total Partners' Equity Icahn Enterprises Holdings | Total Partners' Equity | Non-controlling Interests Icahn Enterprises Holdings | Non-controlling Interests | Icahn Enterprises Holdings | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Total equity at Dec. 31, 2018 | $ (864) | $ (790) | $ 7,452 | $ 7,350 | $ 6,588 | $ 6,560 | $ 6,420 | $ 6,420 | $ 13,008 | $ 12,980
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | (4) | (8) | (390) | (386) | (394) | (394) | (270) | (270) | (664) | (664)
Partnership distributions payable | (4) | (8) | (387) | (383) | (391) | (391) |  | 0 | (391) | (391)
Dividends and distributions to non-controlling interests in subsidiaries |  | 0 |  | 0 |  | 0 | (30) | (30) | (30) | (30)
Changes in subsidiary equity and other | 1 | 2 | 63 | 62 | 64 | 64 | (307) | (307) | (243) | (243)
Total equity at Mar. 31, 2019 | (871) | (804) | 6,738 | 6,643 | 5,867 | 5,839 | 5,813 | 5,813 | 11,680 | 11,652
Total equity at Dec. 31, 2018 | (864) | (790) | 7,452 | 7,350 | 6,588 | 6,560 | 6,420 | 6,420 | 13,008 | 12,980
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  |  |  |  |  |  | (1,260) | (1,261)
Other comprehensive income (loss) |  |  |  |  |  |  |  |  | 1 | 1
Total equity at Jun. 30, 2019 | (872) | (807) | 6,592 | 6,498 | 5,720 | 5,691 | 5,755 | 5,755 | 11,475 | 11,446
Total equity at Mar. 31, 2019 | (871) | (804) | 6,738 | 6,643 | 5,867 | 5,839 | 5,813 | 5,813 | 11,680 | 11,652
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | (5) | (10) | (492) | (488) | (497) | (498) | (99) | (99) | (596) | (597)
Other comprehensive income (loss) |  | 0 | 1 | 1 | 1 | 1 |  | 0 | 1 | 1
Partnership distributions payable reversal | 4 | 8 | 387 | 383 | 391 | 391 |  | 0 | 391 | 391
Partnership distributions payable | (1) | (1) | (54) | (54) | (55) | (55) |  | 0 | (55) | (55)
Partnership contributions |  | 0 | 10 | 10 | 10 | 10 |  | 0 | 10 | 10
Investment segment contributions |  | 0 |  | 0 |  | 0 | 70 | 70 | 70 | 70
Dividends and distributions to non-controlling interests in subsidiaries | 0 | 0 | 0 | 0 | 0 | 0 | (26) | (26) | (26) | (26)
Changes in subsidiary equity and other | 1 | 0 | 2 | 3 | 3 | 3 | (3) | (3) |  |
Total equity at Jun. 30, 2019 | (872) | (807) | 6,592 | 6,498 | 5,720 | 5,691 | 5,755 | 5,755 | 11,475 | 11,446
Total equity at Dec. 31, 2019 | (875) | (812) | 6,328 | 6,268 | 5,453 | 5,456 | 5,486 | 5,486 | 10,939 | 10,942
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | (14) | (28) | (1,370) | (1,356) | (1,384) | (1,384) | (922) | (922) | (2,306) | (2,306)
Other comprehensive income (loss) | 0 | 0 | (3) | (3) | (3) | (3) | 0 | 0 | (3) | (3)
Partnership distributions payable | (4) | (9) | (433) | (428) | (437) | (437) | 0 | 0 | (437) | (437)
Partnership contributions | 0 | 0 | 7 | 7 | 7 | 7 | 0 | 0 | 7 | 7
Investment segment contributions | 0 | 0 | 0 | 0 | 0 | 0 | 1,241 | 1,241 | 1,241 | 1,241
Dividends and distributions to non-controlling interests in subsidiaries | 0 | 0 | 0 | 0 | 0 | 0 | (23) | (23) | (23) | (23)
Changes in subsidiary equity and other | 0 | 0 | (4) | (4) | (4) | (4) | 0 | 0 | (4) | (4)
Total equity at Mar. 31, 2020 | (893) | (849) | 4,525 | 4,484 | 3,632 | 3,635 | 5,782 | 5,782 | 9,414 | 9,417
Total equity at Dec. 31, 2019 | (875) | (812) | 6,328 | 6,268 | 5,453 | 5,456 | 5,486 | 5,486 | 10,939 | 10,942
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  |  |  |  |  |  | (1,442) | (1,442)
Other comprehensive income (loss) |  |  |  |  |  |  |  |  | (1) | (1)
Total equity at Jun. 30, 2020 | (890) | (842) | 4,819 | 4,774 | 3,929 | 3,932 | 6,333 | 6,333 | 10,262 | 10,265
Total equity at Mar. 31, 2020 | (893) | (849) | 4,525 | 4,484 | 3,632 | 3,635 | 5,782 | 5,782 | 9,414 | 9,417
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net loss | 3 | 6 | 296 | 293 | 299 | 299 | 565 | 565 | 864 | 864
Other comprehensive income (loss) | 0 | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 2
Partnership distributions payable reversal | 4 | 9 | 433 | 428 | 437 | 437 | 0 | 0 | 437 | 437
Partnership distributions payable | (5) | (9) | (456) | (452) | (461) | (461) | 0 | 0 | (461) | (461)
Partnership contributions | 0 | 0 | 19 | 19 | 19 | 19 | 0 | 0 | 19 | 19
Dividends and distributions to non-controlling interests in subsidiaries | 0 | 0 | 0 | 0 | 0 | 0 | (13) | (13) | (13) | (13)
Changes in subsidiary equity and other | 1 | 1 | 1 | 1 | 2 | 2 | (2) | (2) | 0 | 0
Total equity at Jun. 30, 2020 | $ (890) | $ (842) | $ 4,819 | $ 4,774 | $ 3,929 | $ 3,932 | $ 6,333 | $ 6,333 | $ 10,262 | $ 10,265

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