CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Revenues:
Net sales	$ 8,631	$ 9,193	$ 11,077
Other revenues from operations	664	707	770
Net loss from investment activities	(183)	(421)	(1,575)
Interest and dividend income	288	477	636
Gain (loss) on disposition of assets, net	247	(4)	8
Other income, net	11	68	18
Total revenues	9,658	10,020	10,934
Expenses:
Cost of goods sold	7,978	8,619	9,327
Other expenses from operations	599	603	643
Selling, general and administrative	837	783	852
Dividend expense	35	56	87
Restructuring, net	10	3	1
Impairment	40		7
Credit loss on related party note receivable			139
Loss on deconsolidation of subsidiary			246
Interest expense	504	523	554
Total Expenses	10,003	10,587	11,856
Loss before income tax benefit (expense)	(345)	(567)	(922)
Income tax benefit (expense)	19	25	(90)
Net loss	(326)	(542)	(1,012)
Less: net loss attributable to non-controlling interests	(27)	(97)	(328)
Net loss attributable to Icahn Enterprises	(299)	(445)	(684)
Net loss attributable to Icahn Enterprises allocated to:
Limited partners	(293)	(436)	(670)
General partner	(6)	(9)	(14)
Net loss attributable to Icahn Enterprises	$ (299)	$ (445)	$ (684)
Basic loss per LP unit:
Basic loss per LP unit (in dollars per share)	$ (0.52)	$ (0.94)	$ (1.75)
Basic weighted average LP units outstanding (in shares)	562	466	382
Diluted loss per LP unit
Diluted loss per LP unit (in dollars per share)	$ (0.52)	$ (0.94)	$ (1.75)
Diluted weighted average LP units outstanding (in shares)	562	466	382
Distributions declared per LP unit (in dollars per share)	$ 2	$ 3.5	$ 6