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Schedule I (Tables) - Icahn Enterprises (Parent) | 12 Months Ended
--- | ---
Dec. 31, 2023
Condensed Financial Statements, Captions [Line Items] |
Financial statement schedule, parent company balance sheet | ICAHN ENTERPRISES, L.P. (Parent Company) CONDENSED BALANCE SHEETS
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2023 |  | 2022
​ | ​ | (in millions, except unit amounts)
ASSETS | ​ | ​ |  | ​ | ​ |
Investments in subsidiaries, net | ​ | $ | 8,092 | ​ | $ | 9,260
Total Assets | ​ | $ | 8,092 | ​ | $ | 9,260
​ | ​ | ​ | ​ | ​ | ​ | ​
LIABILITIES AND EQUITY | ​ |  |  | ​ |  |
Accrued expenses and other liabilities | ​ | $ | 37 | ​ | $ | 51
Debt | ​ |  | 4,847 | ​ |  | 5,309
​ | ​ |  | 4,884 | ​ |  | 5,360
​ | ​ | ​ | ​ | ​ | ​ | ​
Commitments and contingencies (Note 3) | ​ |  |  | ​ |  |
​ | ​ | ​ | ​ | ​ | ​ | ​
Equity: | ​ |  |  | ​ |  |
Limited partners: Depositary units: 429,033,241 units issued and outstanding at December 31, 2023 and 353,572,182 units issued and outstanding at December 31, 2022 | ​ |  | 3,969 | ​ |  | 4,647
General partner | ​ |  | (761) | ​ |  | (747)
Total equity | ​ |  | 3,208 | ​ |  | 3,900
Total Liabilities and Equity | ​ | $ | 8,092 | ​ | $ | 9,260
Financial statement schedule, parent company statement of operations | ICAHN ENTERPRISES, L.P. (Parent Company) CONDENSED STATEMENTS OF OPERATIONS
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2023 |  | 2022 |  | 2021
​ | ​ | (in millions)
Interest expense | ​ | $ | (286) | ​ | $ | (290) | ​ | $ | (323)
Gain (loss) on extinguishment of debt | ​ |  | 13 | ​ |  | (1) | ​ |  | 3
Equity in (loss) gain of subsidiaries | ​ |  | (411) | ​ |  | 108 | ​ |  | (198)
Net loss | ​ | $ | (684) | ​ | $ | (183) | ​ | $ | (518)
Net loss allocated to: | ​ |  |  | ​ |  |  | ​ |  |
Limited partners | ​ | $ | (670) | ​ | $ | (179) | ​ | $ | (604)
General partner | ​ |  | (14) | ​ |  | (4) | ​ |  | 86
​ | ​ | $ | (684) | ​ | $ | (183) | ​ | $ | (518)
Financial statement schedule, parent company statement of cash flows | ICAHN ENTERPRISES, L.P. (Parent Company) CONDENSED STATEMENTS OF CASH FLOWS
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2023 |  | 2022 |  | 2021
​ | ​ | (in millions)
Cash flows from operating activities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net loss | ​ | $ | (684) | ​ | $ | (183) | ​ | $ | (518)
Adjustments to reconcile net loss to net cash used in operating activities: | ​ |  |  | ​ |  |  | ​ |  |
Equity in (gain) loss of subsidiary | ​ |  | 411 | ​ |  | (108) | ​ |  | 198
(Loss) gain on extinguishment of debt | ​ |  | (13) | ​ |  | (1) | ​ |  | (3)
Other, net | ​ |  | (3) | ​ |  | (14) | ​ |  | (15)
Net cash used in operating activities | ​ |  | (289) | ​ |  | (306) | ​ |  | (338)
Cash flows from investing activities: | ​ |  |  | ​ |  |  | ​ |  |
Net investment in and advances from subsidiaries | ​ |  | 629 | ​ |  | 264 | ​ |  | (366)
Net cash provided by (used in) by investing activities | ​ |  | 629 | ​ |  | 264 | ​ |  | (366)
Cash flows from financing activities: | ​ |  |  | ​ |  |  | ​ |  |
Partnership distributions | ​ |  | (307) | ​ |  | (226) | ​ |  | (134)
Partnership contributions | ​ |  | 185 | ​ |  | 768 | ​ |  | 835
Proceeds from borrowings | ​ |  | 699 | ​ |  | — | ​ |  | 1,214
Repayments of borrowings | ​ |  | (1,159) | ​ |  | (500) | ​ |  | (1,205)
Investment segment distributions | ​ | ​ | 242 | ​ | ​ | — | ​ | ​ | —
Debt issuance costs and other | ​ |  | — | ​ |  | — | ​ |  | (6)
Net cash provided by (used in) financing activities | ​ |  | (340) | ​ |  | 42 | ​ |  | 704
Net change in cash and cash equivalents and restricted cash and restricted cash equivalents | ​ |  | — | ​ |  | — | ​ |  | —
Cash and cash equivalents and restricted cash and restricted cash equivalents, beginning of period | ​ |  | — | ​ |  | — | ​ |  | —
Cash and cash equivalents and restricted cash and restricted cash equivalents, end of period | ​ | $ | — | ​ | $ | — | ​ | $ | —
Financial statement schedule, parent company debt note | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2023 |  | 2022
​ | ​ | (in millions)
4.750% senior unsecured notes due 2024 | ​ |  | — | ​ |  | 1,103
6.375% senior unsecured notes due 2025 | ​ |  | 749 | ​ |  | 749
6.250% senior unsecured notes due 2026 | ​ |  | 1,238 | ​ |  | 1,250
5.250% senior unsecured notes due 2027 | ​ |  | 1,454 | ​ |  | 1,460
4.375% senior unsecured notes due 2029 | ​ |  | 708 | ​ |  | 747
9.750% senior unsecured notes due 2029 | ​ |  | 698 | ​ |  | —
Total debt | ​ | $ | 4,847 | ​ | $ | 5,309

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