Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
ASSETS
Cash and cash equivalents	$ 1,876	$ 2,078
Cash held at consolidated affiliated partnerships and restricted cash	751	1,282
Investments	10,026	15,351
Accounts receivable, net	1,839	1,685
Inventories, net	2,896	2,259
Property, plant and equipment, net	10,572	9,535
Goodwill	1,194	1,504
Intangible assets, net	1,212	1,108
Other assets	1,916	1,601
Total Assets	32,282	36,403
LIABILITIES AND EQUITY
Accounts payable	1,813	1,416
Accrued expenses and other liabilities	2,812	1,828
Deferred tax liability	1,627	1,197
Securities sold, not yet purchased, at fair value	1,052	794
Due to brokers	2,710	7,317
Post-employment benefit liability	1,230	1,224
Debt	12,530	12,594
Total liabilities	$ 23,774	$ 26,370
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 132,166,426 and 131,481,059 units issued and outstanding at March 31, 2016 and December 31, 2015, respectively	$ 2,802	$ 4,244
General partner	(286)	(257)
Equity attributable to Icahn Enterprises	2,516	3,987
Equity attributable to non-controlling interests	5,992	6,046
Total equity	8,508	10,033
Total Liabilities and Equity	32,282	36,403
Icahn Enterprises Holdings [Member]
ASSETS
Cash and cash equivalents	1,876	2,078
Cash held at consolidated affiliated partnerships and restricted cash	751	1,282
Investments	10,026	15,351
Accounts receivable, net	1,839	1,685
Inventories, net	2,896	2,259
Property, plant and equipment, net	10,572	9,535
Goodwill	1,194	1,504
Intangible assets, net	1,212	1,108
Other assets	1,940	1,625
Total Assets	32,306	36,427
LIABILITIES AND EQUITY
Accounts payable	1,813	1,416
Accrued expenses and other liabilities	2,812	1,828
Deferred tax liability	1,627	1,197
Securities sold, not yet purchased, at fair value	1,052	794
Due to brokers	2,710	7,317
Post-employment benefit liability	1,230	1,224
Debt	12,530	12,594
Total liabilities	$ 23,774	$ 26,370
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 132,166,426 and 131,481,059 units issued and outstanding at March 31, 2016 and December 31, 2015, respectively	$ 2,853	$ 4,310
General partner	(313)	(299)
Equity attributable to Icahn Enterprises	2,540	4,011
Equity attributable to non-controlling interests	5,992	6,046
Total equity	8,532	10,057
Total Liabilities and Equity	$ 32,306	$ 36,427