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v3.21.1

Segment Reporting - Condensed Statement of Operations By Reporting Segment (Details) - USD ($) $ in Millions | 3 Months Ended
--- | ---
Mar. 31, 2021 | Mar. 31, 2020
Revenues: |  |
Net sales | $ 2,218 | $ 1,860
Other revenues from operations | 152 | 161
Net gain (loss) from investment activities | 1,006 | (2,128)
Interest and dividend income | 26 | 64
Other (loss) income, net | (18) | (17)
Revenues | 3,384 | (60)
Expenses: |  |
Cost of goods sold | 2,139 | 1,810
Other expenses from operations | 118 | 135
Selling, general and administrative | 316 | 308
Restructuring, net | 0 | 2
Interest expense | 195 | 171
Expenses | 2,768 | 2,426
Income (loss) from continuing operations before income tax benefit (expense) | 616 | (2,486)
Income tax (benefit) expense | (17) | 180
Net loss | 599 | (2,306)
Less: net income (loss) attributable to non-controlling interests | 437 | (922)
Net income (loss) attributable to Icahn Enterprises | 162 | (1,384)
Supplemental information: |  |
Capital expenditures | 47 | 53
Depreciation and amortization | 127 | 121
Investment Segment |  |
Revenues: |  |
Net sales | 0 | 0
Other revenues from operations | 0 | 0
Net gain (loss) from investment activities | 939 | (1,816)
Interest and dividend income | 25 | 52
Other (loss) income, net | (21) | (1)
Revenues | 943 | (1,765)
Expenses: |  |
Cost of goods sold | 0 | 0
Other expenses from operations | 0 | 0
Selling, general and administrative | 5 | (6)
Restructuring, net | 0 | 0
Interest expense | 76 | 43
Expenses | 81 | 37
Income (loss) from continuing operations before income tax benefit (expense) | 862 | (1,802)
Income tax (benefit) expense | 0 | 0
Net loss | 862 | (1,802)
Less: net income (loss) attributable to non-controlling interests | 471 | (876)
Net income (loss) attributable to Icahn Enterprises | 391 | (926)
Supplemental information: |  |
Capital expenditures | 0 | 0
Depreciation and amortization | 0 | 0
Energy Segment |  |
Revenues: |  |
Net sales | 1,463 | 1,130
Other revenues from operations | 0 | 0
Net gain (loss) from investment activities | 62 | 30
Interest and dividend income | 0 | 3
Other (loss) income, net | 7 | (6)
Revenues | 1,532 | 1,157
Expenses: |  |
Cost of goods sold | 1,579 | 1,250
Other expenses from operations | 0 | 0
Selling, general and administrative | 35 | 31
Restructuring, net | 0 | 0
Interest expense | 31 | 29
Expenses | 1,645 | 1,310
Income (loss) from continuing operations before income tax benefit (expense) | (113) | (153)
Income tax (benefit) expense | 46 | 40
Net loss | (67) | (113)
Less: net income (loss) attributable to non-controlling interests | (34) | (45)
Net income (loss) attributable to Icahn Enterprises | (33) | (68)
Supplemental information: |  |
Capital expenditures | 34 | 35
Depreciation and amortization | 82 | 80
Automotive Segment |  |
Revenues: |  |
Net sales | 456 | 492
Other revenues from operations | 142 | 143
Net gain (loss) from investment activities | 0 | 0
Interest and dividend income | 0 | 0
Other (loss) income, net | (1) | 1
Revenues | 597 | 636
Expenses: |  |
Cost of goods sold | 313 | 352
Other expenses from operations | 112 | 123
Selling, general and administrative | 227 | 246
Restructuring, net | 0 | 2
Interest expense | 3 | 5
Expenses | 655 | 728
Income (loss) from continuing operations before income tax benefit (expense) | (58) | (92)
Income tax (benefit) expense | 12 | 19
Net loss | (46) | (73)
Less: net income (loss) attributable to non-controlling interests | 0 | 0
Net income (loss) attributable to Icahn Enterprises | (46) | (73)
Supplemental information: |  |
Capital expenditures | 8 | 9
Depreciation and amortization | 22 | 24
Food Packaging Segment |  |
Revenues: |  |
Net sales | 101 | 98
Other revenues from operations | 0 | 0
Net gain (loss) from investment activities | 0 | 0
Interest and dividend income | 0 | 0
Other (loss) income, net | (6) | (7)
Revenues | 95 | 91
Expenses: |  |
Cost of goods sold | 80 | 78
Other expenses from operations | 0 | 0
Selling, general and administrative | 13 | 12
Restructuring, net | 0 | 0
Interest expense | 2 | 4
Expenses | 95 | 94
Income (loss) from continuing operations before income tax benefit (expense) | 0 | (3)
Income tax (benefit) expense | (1) | (1)
Net loss | (1) | (4)
Less: net income (loss) attributable to non-controlling interests | 0 | (1)
Net income (loss) attributable to Icahn Enterprises | (1) | (3)
Supplemental information: |  |
Capital expenditures | 2 | 2
Depreciation and amortization | 7 | 6
Metals Segment |  |
Revenues: |  |
Net sales | 120 | 86
Other revenues from operations | 0 | 0
Net gain (loss) from investment activities | 0 | 0
Interest and dividend income | 0 | 0
Other (loss) income, net | 1 | 0
Revenues | 121 | 86
Expenses: |  |
Cost of goods sold | 112 | 85
Other expenses from operations | 0 | 0
Selling, general and administrative | 4 | 4
Restructuring, net | 0 | 0
Interest expense | 0 | 0
Expenses | 116 | 89
Income (loss) from continuing operations before income tax benefit (expense) | 5 | (3)
Income tax (benefit) expense | 0 | 0
Net loss | 5 | (3)
Less: net income (loss) attributable to non-controlling interests | 0 | 0
Net income (loss) attributable to Icahn Enterprises | 5 | (3)
Supplemental information: |  |
Capital expenditures | 1 | 1
Depreciation and amortization | 4 | 5
Real Estate Segment |  |
Revenues: |  |
Net sales | 8 | 4
Other revenues from operations | 9 | 18
Net gain (loss) from investment activities | 0 | 0
Interest and dividend income | 0 | 0
Other (loss) income, net | 0 | 0
Revenues | 17 | 22
Expenses: |  |
Cost of goods sold | 7 | 4
Other expenses from operations | 6 | 12
Selling, general and administrative | 5 | 5
Restructuring, net | 0 | 0
Interest expense | 0 | 0
Expenses | 18 | 21
Income (loss) from continuing operations before income tax benefit (expense) | (1) | 1
Income tax (benefit) expense | 0 | 0
Net loss | (1) | 1
Less: net income (loss) attributable to non-controlling interests | 0 | 0
Net income (loss) attributable to Icahn Enterprises | (1) | 1
Supplemental information: |  |
Capital expenditures | 1 | 4
Depreciation and amortization | 3 | 4
Home Fashion Segment |  |
Revenues: |  |
Net sales | 41 | 50
Other revenues from operations | 0 | 0
Net gain (loss) from investment activities | 0 | 0
Interest and dividend income | 0 | 0
Other (loss) income, net | 0 | 0
Revenues | 41 | 50
Expenses: |  |
Cost of goods sold | 34 | 41
Other expenses from operations | 0 | 0
Selling, general and administrative | 11 | 11
Restructuring, net | 0 | 0
Interest expense | 0 | 0
Expenses | 45 | 52
Income (loss) from continuing operations before income tax benefit (expense) | (4) | (2)
Income tax (benefit) expense | 0 | 0
Net loss | (4) | (2)
Less: net income (loss) attributable to non-controlling interests | 0 | 0
Net income (loss) attributable to Icahn Enterprises | (4) | (2)
Supplemental information: |  |
Capital expenditures | 1 | 2
Depreciation and amortization | 2 | 2
Pharma Segment |  |
Revenues: |  |
Net sales | 29 | 0
Other revenues from operations | 1 | 0
Net gain (loss) from investment activities | 0 | 0
Interest and dividend income | 0 | 0
Other (loss) income, net | 0 | 0
Revenues | 30 | 0
Expenses: |  |
Cost of goods sold | 14 | 0
Other expenses from operations | 0 | 0
Selling, general and administrative | 8 | 0
Restructuring, net | 0 | 0
Interest expense | 0 | 0
Expenses | 22 | 0
Income (loss) from continuing operations before income tax benefit (expense) | 8 | 0
Income tax (benefit) expense | 0 | 0
Net loss | 8 | 0
Less: net income (loss) attributable to non-controlling interests | 0 | 0
Net income (loss) attributable to Icahn Enterprises | 8 | 0
Supplemental information: |  |
Capital expenditures | 0 | 0
Depreciation and amortization | 7 | 0
Holding Company |  |
Revenues: |  |
Net sales | 0 | 0
Other revenues from operations | 0 | 0
Net gain (loss) from investment activities | 5 | (342)
Interest and dividend income | 1 | 9
Other (loss) income, net | 2 | (4)
Revenues | 8 | (337)
Expenses: |  |
Cost of goods sold | 0 | 0
Other expenses from operations | 0 | 0
Selling, general and administrative | 8 | 5
Restructuring, net | 0 | 0
Interest expense | 83 | 90
Expenses | 91 | 95
Income (loss) from continuing operations before income tax benefit (expense) | (83) | (432)
Income tax (benefit) expense | (74) | 122
Net loss | (157) | (310)
Less: net income (loss) attributable to non-controlling interests | 0 | 0
Net income (loss) attributable to Icahn Enterprises | (157) | (310)
Supplemental information: |  |
Capital expenditures | 0 | 0
Depreciation and amortization | $ 0 | $ 0

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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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