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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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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 04
-Paragraph a
-Publisher SEC

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-Number 210
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-Number 210
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-Subsection 06
-Publisher SEC

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
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-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3

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-Topic 810
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