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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Revenues:      
Net sales $ 11,077 $ 13,378 $ 10,304
Other revenues from operations 770 748 647
Net (loss) gain from investment activities (1,575) (168) 193
Interest and dividend income 636 328 137
Gain (loss) on disposition of assets, net 8 (8) 141
Other loss, net (69) (177) (84)
Total revenues 10,847 14,101 11,338
Expenses:      
Cost of goods sold 9,327 11,689 9,485
Other expenses from operations 643 583 522
Selling, general and administrative 852 1,250 1,238
Restructuring, net 1 2 5
Impairment 7    
Credit loss on related party note receivable 139    
Loss on deconsolidation of subsidiary 246    
Interest expense 554 568 666
Total Expenses 11,769 14,092 11,916
(Loss) income before income tax benefit (expense) (922) 9 (578)
Income tax (expense) benefit (90) (34) 78
Net loss (1,012) (25) (500)
Less: net (loss) income attributable to non-controlling interests (328) 158 18
Net loss attributable to Icahn Enterprises (684) (183) (518)
Net (loss) income attributable to Icahn Enterprises allocated to:      
Limited partners (670) (179) (604)
General partner (14) (4) 86
Net Income (Loss) $ (684) $ (183) $ (518)
Basic (loss) income per LP unit:      
Basic loss per LP unit (in dollars per share) $ (1.75) $ (0.57) $ (2.32)
Basic weighted average LP units outstanding (in shares) 382 316 260
Diluted (loss) income per LP unit:      
Diluted loss per LP unit (in dollars per share) $ (1.75) $ (0.57) $ (2.32)
Diluted weighted average LP units outstanding (in shares) 382 316 260
Distributions declared per LP unit (in dollars per share) $ 6.00 $ 8.00 $ 8.00