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CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Millions, $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2020 | Jun. 30, 2019 | Jun. 30, 2020 | Jun. 30, 2019
Revenues: |  |  |  |
Net sales | $ 1,325 | $ 2,588 | $ 3,186 | $ 4,888
Other revenues from operations | 136 | 172 | 297 | 334
Net gain (loss) from investment activities | 1,235 | (637) | (893) | (1,311)
Interest and dividend income | 26 | 58 | 89 | 122
Other (loss) income, net | (13) | 15 | (30) | 18
Total Revenues | 2,709 | 2,196 | 2,649 | 4,051
Expenses: |  |  |  |
Cost of goods sold | 1,135 | 2,129 | 2,944 | 4,029
Other expenses from operations | 107 | 137 | 242 | 268
Selling, general and administrative | 291 | 339 | 599 | 675
Restructuring, net | 5 | 4 | 7 | 11
Impairment | 5 | 1 | 5 | 1
Interest expense | 174 | 151 | 346 | 290
Total Expenses | 1,717 | 2,761 | 4,143 | 5,274
Income (loss) before income tax (expense) benefit | 992 | (565) | (1,494) | (1,223)
Income tax (expense) benefit | (128) | (8) | 52 | (14)
Income (loss) from continuing operations | 864 | (573) | (1,442) | (1,237)
Loss from discontinued operations |  | (24) | 0 | (24)
Net income (loss) | 864 | (597) | (1,442) | (1,261)
Less: net income (loss) attributable to non-controlling interests | 565 | (99) | (357) | (369)
Net income (loss) attributable to Icahn Enterprises | 299 | (498) | (1,085) | (892)
Net (loss) income attributable to Icahn Enterprises allocated to: |  |  |  |
Continuing operations | 299 | (474) | (1,085) | (868)
Discontinued operations |  | (24) | 0 | (24)
Limited partners | 293 | (488) | (1,063) | (874)
General partner | 6 | (10) | (22) | (18)
Net income (loss) attributable to Icahn Enterprises | $ 299 | $ (498) | $ (1,085) | $ (892)
Basic and diluted income (loss) per LP unit: |  |  |  |
Continuing operations | $ 1.36 | $ (2.37) | $ (4.97) | $ (4.39)
Discontinued operations |  | (0.12) | 0 | (0.12)
Basic and diluted income (loss) per LP unit | $ 1.36 | $ (2.49) | $ (4.97) | $ (4.51)
Basic and diluted weighted average LP units outstanding | 215 | 196 | 214 | 194
Cash distributions declared per LP unit | $ 2.00 | $ 2.00 | $ 4.00 | $ 4.00
Icahn Enterprises Holdings |  |  |  |
Revenues: |  |  |  |
Net sales | $ 1,325 | $ 2,588 | $ 3,186 | $ 4,888
Other revenues from operations | 136 | 172 | 297 | 334
Net gain (loss) from investment activities | 1,235 | (637) | (893) | (1,311)
Interest and dividend income | 26 | 58 | 89 | 122
Other (loss) income, net | (13) | 15 | (30) | 18
Total Revenues | 2,709 | 2,196 | 2,649 | 4,051
Expenses: |  |  |  |
Cost of goods sold | 1,135 | 2,129 | 2,944 | 4,029
Other expenses from operations | 107 | 137 | 242 | 268
Selling, general and administrative | 291 | 339 | 599 | 675
Restructuring, net | 5 | 4 | 7 | 11
Impairment | 5 | 1 | 5 | 1
Interest expense | 174 | 150 | 346 | 289
Total Expenses | 1,717 | 2,760 | 4,143 | 5,273
Income (loss) before income tax (expense) benefit | 992 | (564) | (1,494) | (1,222)
Income tax (expense) benefit | (128) | (8) | 52 | (14)
Income (loss) from continuing operations | 864 | (572) | (1,442) | (1,236)
Loss from discontinued operations |  | (24) | 0 | (24)
Net income (loss) | 864 | (596) | (1,442) | (1,260)
Less: net income (loss) attributable to non-controlling interests | 565 | (99) | (357) | (369)
Net income (loss) attributable to Icahn Enterprises | 299 | (497) | (1,085) | (891)
Net (loss) income attributable to Icahn Enterprises allocated to: |  |  |  |
Continuing operations | 299 | (473) | (1,085) | (867)
Discontinued operations |  | (24) |  | (24)
Limited partners | 296 | (492) | (1,074) | (882)
General partner | 3 | (5) | (11) | (9)
Net income (loss) attributable to Icahn Enterprises | $ 299 | $ (497) | $ (1,085) | $ (891)

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