Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 2,078	$ 2,908
Cash held at consolidated affiliated partnerships and restricted cash	1,282	1,439
Investments	15,351	14,480
Accounts receivable, net	1,685	1,691
Inventories, net	2,259	1,879
Property, plant and equipment, net	9,535	8,812
Goodwill	1,504	2,000
Intangible assets, net	1,108	1,088
Other assets	1,640	1,493
Total Assets	36,442	35,790
LIABILITIES AND EQUITY
Accounts payable	1,416	1,387
Accrued expenses and other liabilities	1,828	2,248
Deferred tax liability	1,197	1,255
Securities sold, not yet purchased, at fair value	794	334
Due to brokers	7,317	5,197
Post-employment benefit liability	1,224	1,391
Debt	12,633	11,588
Total liabilities	$ 26,409	$ 23,400
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 131,481,059 and 123,103,414 units issued and outstanding at December 31, 2015 and 2014, respectively	$ 4,244	$ 5,672
General partner	(257)	(229)
Equity attributable to Icahn Enterprises	3,987	5,443
Equity attributable to non-controlling interests	6,046	6,947
Total equity	10,033	12,390
Total Liabilities and Equity	36,442	35,790
Icahn Enterprises Holdings [Member]
ASSETS
Cash and cash equivalents	2,078	2,908
Cash held at consolidated affiliated partnerships and restricted cash	1,282	1,439
Investments	15,351	14,480
Accounts receivable, net	1,685	1,691
Inventories, net	2,259	1,879
Property, plant and equipment, net	9,535	8,812
Goodwill	1,504	2,000
Intangible assets, net	1,108	1,088
Other assets	1,664	1,516
Total Assets	36,466	35,813
LIABILITIES AND EQUITY
Accounts payable	1,416	1,387
Accrued expenses and other liabilities	1,828	2,248
Deferred tax liability	1,197	1,255
Securities sold, not yet purchased, at fair value	794	334
Due to brokers	7,317	5,197
Post-employment benefit liability	1,224	1,391
Debt	12,633	11,588
Total liabilities	$ 26,409	$ 23,400
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 131,481,059 and 123,103,414 units issued and outstanding at December 31, 2015 and 2014, respectively	$ 4,310	$ 5,751
General partner	(299)	(285)
Equity attributable to Icahn Enterprises	4,011	5,466
Equity attributable to non-controlling interests	6,046	6,947
Total equity	10,057	12,413
Total Liabilities and Equity	$ 36,466	$ 35,813