Consolidated Balance Sheets (USD $) In Millions	Sep. 30, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 2,171	$ 2,963
Cash held at consolidated affiliated partnerships and restricted cash	2,734	2,174
Investments	8,311	7,470
Accounts receivable, net	1,446	1,285
Due from brokers	89	50
Inventories, net	1,402	1,163
Property, plant and equipment, net	3,535	3,455
Goodwill	1,141	1,129
Intangible assets, net	956	999
Other assets	693	650
Total Assets	22,478	21,338
LIABILITIES AND EQUITY
Accounts payable	942	844
Accrued expenses and other liabilities	1,921	2,277
Securities sold, not yet purchased, at fair value	2,142	1,219
Due to brokers	2,351	1,323
Post-employment benefit liability	1,231	1,272
Debt	6,489	6,509
Total liabilities	15,076	13,444
Commitments and contingencies (Note 18)
Equity:
Limited partners: Depositary units: 92,400,000 authorized; issued 86,708,914 at September 30, 2011 and 85,865,619 at December 31, 2010; outstanding 85,571,714 at September 30, 2011 (including 843,295 units issued as a unit distribution on May 31, 2011) and 84,728,419 at December 31, 2010	3,916	3,477
General partner	(273)	(282)
Treasury units at cost: 1,137,200 depositary units	(12)	(12)
Equity attributable to Icahn Enterprises	3,631	3,183
Equity attributable to non-controlling interests	3,771	4,711
Total Equity	7,402	7,894
Total Liabilities and Equity	$ 22,478	$ 21,338