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Schedule I - Parent Company [Member]
 12 Months Ended
Dec. 31, 2015
Condensed Financial Statements, Captions [Line Items]  
Condensed Financial Information of Parent Company Only Disclosure [Text Block]
SCHEDULE I

ICAHN ENTERPRISES, L.P.
(Parent Company)

CONDENSED BALANCE SHEETS


 
December 31,
 
2015
 
2014
 
(In millions, except unit amounts)
ASSETS
 
 
 
Investments in subsidiaries, net
$
9,577

 
$
11,028

Deferred financing costs
6

 
8

Total Assets
$
9,583

 
$
11,036

 
 
 
 
LIABILITIES AND EQUITY
 
 
 
Accrued expenses and other liabilities
$
106

 
$
107

Debt
5,490

 
5,486

 
5,596

 
5,593

 
 
 
 
Commitments and contingencies (Note 3)
 
 
 
 
 
 
 
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
)
Total equity
3,987

 
5,443

Total Liabilities and Equity
$
9,583

 
$
11,036
























See notes to condensed financial statements.
SCHEDULE I

ICAHN ENTERPRISES, L.P.  
(Parent Company)

CONDENSED STATEMENTS OF OPERATIONS


 
Year Ended December 31,
 
2015
 
2014
 
2013
 
(In millions)
Interest expense
$
(289
)
 
$
(292
)
 
$
(302
)
Loss on extinguishment of debt
—

 
(108
)
 
—

Equity in (loss) earnings of subsidiaries
(905
)
 
27

 
1,327

Net (loss) income
$
(1,194
)
 
$
(373
)
 
$
1,025

Net (loss) income allocable to:
 
 
 
 
 
     Limited partners
$
(1,170
)
 
$
(366
)
 
$
1,005

     General partner
(24
)
 
(7
)
 
20

 
$
(1,194
)
 
$
(373
)
 
$
1,025





































See notes to condensed financial statements.
SCHEDULE I

ICAHN ENTERPRISES, L.P.
(Parent Company)

CONDENSED STATEMENTS OF CASH FLOWS


 
Year Ended December 31,
 
2015
 
2014
 
2013
 
(In millions)
Cash flows from operating activities:
 
 
 
 
 
Net (loss) income
$
(1,194
)
 
$
(373
)
 
$
1,025

Adjustments to reconcile net (loss) income to net cash used in operating activities:
 
 
 
 
 
     Amortization of deferred financing costs
1

 
1

 
2

     Loss on extinguishment of debt
—

 
108

 
—

     Equity in (income) loss of subsidiary
905

 
(27
)
 
(1,327
)
Net cash used in operating activities
(288
)
 
(291
)
 
(300
)
Cash flows from investing activities:
 
 
 
 
 
Net investment in and advances from subsidiary
404

 
(951
)
 
(173
)
Net cash provided by (used in) investing activities
404

 
(951
)
 
(173
)
Cash flows from financing activities:
 
 
 
 
 
Partnership distributions
(116
)
 
(125
)
 
(51
)
Partnership contributions
—

 
—

 
587

Proceeds from borrowings
—

 
4,991

 
493

Repayments of borrowings
—

 
(3,624
)
 
(556
)
Net cash (used in) provided by financing activities
(116
)
 
1,242

 
473

Net change in cash and cash equivalents
—

 
—

 
—

Cash and cash equivalents, beginning of period
—

 
—

 
—

Cash and cash equivalents, end of period
$
—

 
$
—

 
$
—























See notes to condensed financial statements.
ICAHN ENTERPRISES L.P. (Parent Company)
NOTES TO CONDENSED FINANCIAL STATEMENTS

1. Description of Business and Basis of Presentation.
Icahn Enterprises, L.P. (“Icahn Enterprises”) is a master limited partnership formed in Delaware on February 17, 1987. We own a 99% limited partner interest in Icahn Enterprises Holdings L.P. (''Icahn Enterprises Holdings''). Icahn Enterprises Holdings and its subsidiaries own substantially all of our assets and liabilities and conduct substantially all of our operations. Icahn Enterprises G.P. Inc. (''Icahn Enterprises GP''), our sole general partner, which is owned and controlled by Carl C. Icahn, owns a 1% general partner interest in both us and Icahn Enterprises Holdings, representing an aggregate 1.99% general partner interest in us and Icahn Enterprises Holdings.  As of December 31, 2015, Icahn Enterprises Holdings is engaged in the following continuing operating businesses: Investment, Automotive, Energy, Metals, Railcar, Gaming, Mining, Food Packaging, Real Estate and Home Fashion.
For the years ended December 31, 2015, 2014 and 2013, Icahn Enterprises received $535 million, $561 million and $1,190 million, respectively, in dividends and distributions from consolidated subsidiaries.
The condensed financial statements of Icahn Enterprises should be read in conjunction with the consolidated financial statements and notes thereto included in Part II, Item 8 of this Report.
2. Debt.
See Note 10, “Debt,” to the consolidated financial statements located in Part II, Item 8 of this Report. Icahn Enterprises' Parent company debt consists of the following:
 
December 31,
 
2015
 
2014
 
(in millions)
Senior unsecured 5.875% notes due 2022
$
1,339

 
$
1,337

Senior unsecured 6.00% notes due 2020
1,707

 
1,708

Senior unsecured 4.875% notes due 2019
1,271

 
1,270

Senior unsecured 3.5% notes due 2017
1,173

 
1,171

Total debt
$
5,490

 
$
5,486


3. Commitments and Contingencies.
See Note 17, “Commitments and Contingencies,” to the consolidated financial statements located in Part II, Item 8 of this Report.
Icahn Enterprises Holdings [Member]  
Condensed Financial Statements, Captions [Line Items]  
Condensed Financial Information of Parent Company Only Disclosure [Text Block]
SCHEDULE I

ICAHN ENTERPRISES HOLDINGS L.P.
(Parent Company)  
CONDENSED BALANCE SHEETS

 
December 31,
 
2015
 
2014
 
(in millions)
ASSETS
 
 
 
Cash and cash equivalents
$
51

 
$
388

Other assets
223

 
114

Investments in subsidiaries, net
9,363

 
10,592

Total Assets
$
9,637

 
$
11,094

LIABILITIES AND EQUITY
 
 
 
Accrued expenses and other liabilities
$
109

 
$
111

Debt
5,517

 
5,517

 
5,626

 
5,628

 
 
 
 
Commitments and contingencies (Note 3)
 
 
 
 
 
 
 
Equity:
 
 
 
Limited partner
4,310

 
5,751

General partner
(299
)
 
(285
)
Total equity
4,011

 
5,466

Total Liabilities and Equity
$
9,637

 
$
11,094


























See notes to condensed financial statements.
SCHEDULE I 

ICAHN ENTERPRISES HOLDINGS L.P.
(Parent Company)
CONDENSED STATEMENTS OF OPERATIONS

 
Year Ended December 31,
 
2015
 
2014
 
2013
 
(in millions)
Interest and dividend income
$
—

 
$
1

 
$
—

Loss on extinguishment of debt
—

 
(108
)
 
—

Equity in (loss) earnings of subsidiaries
(903
)
 
28

 
1,342

Other income, net
28

 
20

 
15

 
(875
)
 
(59
)
 
1,357

Interest expense
291

 
290

 
305

Selling, general and administrative
27

 
23

 
27

 
318

 
313

 
332

Net (loss) income
$
(1,193
)
 
$
(372
)
 
$
1,025

Net (loss) income allocable to:
 
 
 
 
 
     Limited partner
$
(1,181
)
 
$
(368
)
 
$
1,015

     General partner
(12
)
 
(4
)
 
10

 
$
(1,193
)
 
$
(372
)
 
$
1,025






























See notes to condensed financial statements.
SCHEDULE I

ICAHN ENTERPRISES HOLDINGS L.P.
(Parent Company)
CONDENSED STATEMENTS OF CASH FLOWS
 
Year Ended December 31,
 
2015
 
2014
 
2013
 
(in millions)
Cash flows from operating activities:
 
 
 
 
 
Net (loss) income
$
(1,193
)
 
$
(372
)
 
$
1,025

Adjustments to reconcile net (loss) income to net cash used in operating activities:
 
 
 
 
 
     Equity in (income) loss of subsidiary
903

 
(28
)
 
(1,342
)
     Loss on extinguishment of debt
—

 
108

 
—

     Investment gains
—

 
—

 
—

     Depreciation and amortization
2

 
5

 
(1
)
     Other, net
(16
)
 
—

 
—

     Change in operating assets and liabilities
(4
)
 
(47
)
 
18

Net cash used in operating activities
(308
)
 
(334
)
 
(300
)
Cash flows from investing activities:
 
 
 
 
 
Net investment in subsidiaries
155

 
(661
)
 
(128
)
Purchase of investments
(96
)
 
—

 
—

Other, net
28

 
9

 
4

Net cash provided by (used in) investing activities
87

 
(652
)
 
(124
)
Cash flows from financing activities:
 
 
 
 
 
Partnership distributions
(116
)
 
(125
)
 
(51
)
Partner contribution
—

 
—

 
593

Proceeds from borrowings
—

 
4,991

 
493

Repayments of borrowings
—

 
(3,634
)
 
(576
)
Net cash (used in) provided by financing activities
(116
)
 
1,232

 
459

Net change in cash and cash equivalents
(337
)
 
246

 
35

Cash and cash equivalents, beginning of period
388

 
142

 
107

Cash and cash equivalents, end of period
$
51

 
$
388

 
$
142


















See notes to condensed financial statements.
ICAHN ENTERPRISES HOLDINGS L.P. (Parent Company)
NOTES TO CONDENSED FINANCIAL STATEMENTS

1.  Description of Business and Basis of Presentation.
Icahn Enterprises Holdings L.P. (“Icahn Enterprises Holdings”) is a limited partnership formed in Delaware on February 17, 1987. Our sole limited partner is Icahn Enterprises L.P. (“Icahn Enterprises”), a master limited partnership which owns a 99% interest in us. Icahn Enterprises G.P. Inc. (“Icahn Enterprises GP''), our sole 1% general partner, is a Delaware corporation which is owned and controlled by Carl C. Icahn. As of December 31, 2015, Icahn Enterprises Holdings is engaged in the following continuing operating businesses: Investment, Automotive, Energy, Metals, Railcar, Gaming, Mining, Food Packaging, Real Estate and Home Fashion.
For the years ended December 31, 2015, 2014 and 2013, Icahn Enterprises Holdings received $535 million, $561 million and $1,190 million, respectively, in dividends and distributions from consolidated subsidiaries.
The condensed financial statements of Icahn Enterprises Holdings should be read in conjunction with the consolidated financial statements and notes thereto included in Part II, Item 8 of this Report.
2.  Debt.
See Note 10, “Debt,” to the consolidated financial statements located in Part II, Item 8 of this Report. Icahn Enterprises Holdings' Parent company debt consists of the following:
 
December 31,
 
2015
 
2014
 
(in millions)
Senior unsecured 5.875% notes due 2022
$
1,339

 
1,337

Senior unsecured 6.00% notes due 2020
1,707

 
1,708

Senior unsecured 4.875% notes due 2019
1,271

 
1,270

Senior unsecured 3.5% notes due 2017
1,173

 
1,171

Mortgages payable
27

 
31

Total debt
$
5,517

 
$
5,517



3.  Commitments and Contingencies.
See Note 17, “Commitments and Contingencies,” to the consolidated financial statements located in Part II, Item 8 of this Report.