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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 | $ (875.0) | $ (812.0) | $ 6,328.0 | $ 6,268.0 | $ 5,453.0 | $ 5,456.0 | $ 5,486.0 | $ 5,486.0 | $ 10,939.0 | $ 10,942.0
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net income (loss) | (14.0) | (28.0) | (1,370.0) | (1,356.0) | (1,384.0) | (1,384.0) | (922.0) | (922.0) | (2,306.0) | (2,306.0)
Other comprehensive income (loss) |  |  | (3.0) | (3.0) | (3.0) | (3.0) |  |  | (3.0) | (3.0)
Partnership distributions payable reversal | (4.0) |  | (433.0) |  | (437.0) |  |  |  | (437.0) |
Partnership distributions |  | (9.0) |  | (428.0) |  | (437.0) |  |  |  | (437.0)
Partnership contributions |  |  | 7.0 | 7.0 | 7.0 | 7.0 |  |  | 7.0 | 7.0
Investment segment contributions from non-controlling interests |  |  |  |  |  |  | 1,241.0 | 1,241.0 | 1,241.0 | 1,241.0
Dividends and distributions to non-controlling interests in subsidiaries |  |  |  |  |  |  | (23.0) | (23.0) | (23.0) | (23.0)
Changes in subsidiary equity and other |  |  | (4.0) | (4.0) | (4.0) | (4.0) |  |  | (4.0) | (4.0)
Total equity at Mar. 31, 2020 | (893.0) | (849.0) | 4,525.0 | 4,484.0 | 3,632.0 | 3,635.0 | 5,782.0 | 5,782.0 | 9,414.0 | 9,417.0
Total equity at Dec. 31, 2019 | (875.0) | (812.0) | 6,328.0 | 6,268.0 | 5,453.0 | 5,456.0 | 5,486.0 | 5,486.0 | 10,939.0 | 10,942.0
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net income (loss) |  |  |  |  |  |  |  |  | (1,442.0) | (1,442.0)
Other comprehensive income (loss) |  |  |  |  |  |  |  |  | (1.0) | (1.0)
Total equity at Jun. 30, 2020 | (890.0) | (842.0) | 4,819.0 | 4,774.0 | 3,929.0 | 3,932.0 | 6,333.0 | 6,333.0 | 10,262.0 | 10,265.0
Total equity at Mar. 31, 2020 | (893.0) | (849.0) | 4,525.0 | 4,484.0 | 3,632.0 | 3,635.0 | 5,782.0 | 5,782.0 | 9,414.0 | 9,417.0
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net income (loss) | 3.0 | 6.0 | 296.0 | 293.0 | 299.0 | 299.0 | 565.0 | 565.0 | 864.0 | 864.0
Other comprehensive income (loss) |  |  | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 | 2.0 | 2.0
Partnership distributions payable reversal | 4.0 | 9.0 | 433.0 | 428.0 | 437.0 | 437.0 |  |  | 437.0 | 437.0
Partnership distributions | (5.0) | (9.0) | (456.0) | (452.0) | (461.0) | (461.0) |  |  | (461.0) | (461.0)
Partnership contributions |  |  | 19.0 | 19.0 | 19.0 | 19.0 |  |  | 19.0 | 19.0
Dividends and distributions to non-controlling interests in subsidiaries |  |  |  |  |  |  | (13.0) | (13.0) | (13.0) | (13.0)
Changes in subsidiary equity and other | 1.0 | 1.0 | 1.0 | 1.0 | 2.0 | 2.0 | (2.0) | (2.0) |  |
Total equity at Jun. 30, 2020 | (890.0) | (842.0) | 4,819.0 | 4,774.0 | 3,929.0 | 3,932.0 | 6,333.0 | 6,333.0 | 10,262.0 | 10,265.0
Total equity at Dec. 31, 2020 | (896.0) | (853.0) | 4,277.0 | 4,236.0 | 3,381.0 | 3,383.0 | 5,875.0 | 5,875.0 | 9,256.0 | 9,258.0
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net income (loss) | 2.0 | 3.0 | 160.0 | 159.0 | 162.0 | 162.0 | 437.0 | 437.0 | 599.0 | 599.0
Other comprehensive income (loss) |  |  | (1.0) | (1.0) | (1.0) | (1.0) |  |  | (1.0) | (1.0)
Partnership distributions | (5.0) | (10.0) | (494.0) | (489.0) | (499.0) | (499.0) |  |  | (499.0) | (499.0)
Partnership contributions | 2.0 | 4.0 | 184.0 | 182.0 | 186.0 | 186.0 |  |  | 186.0 | 186.0
Investment segment contributions from non-controlling interests |  |  |  |  |  |  | 40.0 | 40.0 | 40.0 | 40.0
Changes in subsidiary equity and other |  |  | (1.0) | (1.0) | (1.0) | (1.0) |  |  | (1.0) | (1.0)
Total equity at Mar. 31, 2021 | (897.0) | (856.0) | 4,125.0 | 4,086.0 | 3,228.0 | 3,230.0 | 6,352.0 | 6,352.0 | 9,580.0 | 9,582.0
Total equity at Dec. 31, 2020 | (896.0) | (853.0) | 4,277.0 | 4,236.0 | 3,381.0 | 3,383.0 | 5,875.0 | 5,875.0 | 9,256.0 | 9,258.0
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net income (loss) |  |  |  |  |  |  |  |  | 538.0 | 537.0
Other comprehensive income (loss) |  |  |  |  |  |  |  |  | 2.0 | 2.0
Total equity at Jun. 30, 2021 | (893.0) | (846.0) | 4,627.0 | 4,581.0 | 3,734.0 | 3,735.0 | 6,290.0 | 6,290.0 | 10,024.0 | 10,025.0
Total equity at Mar. 31, 2021 | (897.0) | (856.0) | 4,125.0 | 4,086.0 | 3,228.0 | 3,230.0 | 6,352.0 | 6,352.0 | 9,580.0 | 9,582.0
Increase (Decrease) in Equity |  |  |  |  |  |  |  |  |  |
Net income (loss) | (2.0) | (2.0) | (133.0) | (134.0) | (135.0) | (136.0) | 74.0 | 74.0 | (61.0) | (62.0)
Other comprehensive income (loss) |  |  | 2.0 | 2.0 | 2.0 | 2.0 | 1.0 | 1.0 | 3.0 | 3.0
Partnership distributions payable reversal | 5.0 | 10.0 | 494.0 | 489.0 | 499.0 | 499.0 |  |  | 499.0 | 499.0
Partnership distributions | (1.0) | (1.0) | (56.0) | (56.0) | (57.0) | (57.0) |  |  | (57.0) | (57.0)
Partnership contributions | 2.0 | 4.0 | 200.0 | 198.0 | 202.0 | 202.0 |  |  | 202.0 | 202.0
Investment segment contributions from non-controlling interests |  |  |  |  |  |  | 6.0 | 6.0 | 6.0 | 6.0
Dividends and distributions to non-controlling interests in subsidiaries |  |  |  |  |  |  | (144.0) | (144.0) | (144.0) | (144.0)
Changes in subsidiary equity and other |  | (1.0) | (5.0) | (4.0) | (5.0) | (5.0) | 1.0 | 1.0 | (4.0) | (4.0)
Total equity at Jun. 30, 2021 | $ (893.0) | $ (846.0) | $ 4,627.0 | $ 4,581.0 | $ 3,734.0 | $ 3,735.0 | $ 6,290.0 | $ 6,290.0 | $ 10,024.0 | $ 10,025.0

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