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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, 2019 | $ (875) | $ (812) | $ 6,328 | $ 6,268 | $ 5,453 | $ 5,456 | $ 5,486 | $ 5,486 | $ 10,939 | $ 10,942
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net income (loss) | (14) | (28) | (1,370) | (1,356) | (1,384) | (1,384) | (922) | (922) | (2,306) | (2,306)
Other comprehensive loss |  |  | (3) | (3) | (3) | (3) |  |  | (3) | (3)
Partnership distributions payable | (4) | (9) | (433) | (428) | (437) | (437) |  |  | (437) | (437)
Partnership contributions |  |  | 7 | 7 | 7 | 7 |  |  | 7 | 7
Investment segment contributions from non-controlling interests |  |  |  |  |  |  | 1,241 | 1,241 | 1,241 | 1,241
Dividends and distributions to non-controlling interests in subsidiaries |  |  |  |  |  |  | (23) | (23) | (23) | (23)
Changes in subsidiary equity and other |  |  | (4) | (4) | (4) | (4) |  |  | (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, 2020 | (896) | (853) | 4,277 | 4,236 | 3,381 | 3,383 | 5,875 | 5,875 | 9,256 | 9,258
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net income (loss) | 2 | 3 | 160 | 159 | 162 | 162 | 437 | 437 | 599 | 599
Other comprehensive loss |  |  | (1) | (1) | (1) | (1) |  |  | (1) | (1)
Partnership distributions payable | (5) | (10) | (494) | (489) | (499) | (499) |  |  | (499) | (499)
Partnership contributions | 2 | 4 | 184 | 182 | 186 | 186 |  |  | 186 | 186
Investment segment contributions from non-controlling interests |  |  |  |  |  |  | 40 | 40 | 40 | 40
Changes in subsidiary equity and other |  |  | (1) | (1) | (1) | (1) |  |  | (1) | (1)
Total equity at Mar. 31, 2021 | $ (897) | $ (856) | $ 4,125 | $ 4,086 | $ 3,228 | $ 3,230 | $ 6,352 | $ 6,352 | $ 9,580 | $ 9,582

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