CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 2,432	$ 2,321
Cash held at consolidated affiliated partnerships and restricted cash	4,778	2,115
Investments	4,877	9,151
Due from brokers	5,747	5,530
Accounts receivable, net	610	546
Inventories, net	1,674	1,478
Property, plant and equipment, net	4,057	4,085
Derivative assets, net	1,511	612
Goodwill	286	290
Intangible assets, net	547	595
Other assets	1,001	1,023
Total Assets	27,520	27,746
LIABILITIES AND EQUITY
Accounts payable	1,007	805
Accrued expenses and other liabilities	2,019	1,778
Deferred tax liabilities	344	390
Derivative liabilities, net	713	787
Securities sold, not yet purchased, at fair value	5,382	5,340
Due to brokers	1,061	1,611
Debt	7,127	7,692
Total liabilities	17,653	18,403
Commitments and contingencies (Note 16)
Equity:
Limited partners: Depositary units: 337,473,951 units issued and outstanding at September 30, 2022 and 293,403,243 units issued and outstanding at December 31, 2021	4,748	4,298
General partner	(745)	(754)
Equity attributable to Icahn Enterprises	4,003	3,544
Equity attributable to non-controlling interests	5,864	5,799
Total equity	9,867	9,343
Total Liabilities and Equity	$ 27,520	$ 27,746