Consolidated Balance Sheets (USD $) In Millions, unless otherwise specified	Mar. 31, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 3,467	$ 2,278
Cash held at consolidated affiliated partnerships and restricted cash	2,249	4,979
Investments	5,876	8,938
Accounts receivable, net	1,603	1,424
Due from brokers	187	30
Inventories, net	1,394	1,344
Property, plant and equipment, net	3,611	3,505
Goodwill	1,128	1,127
Intangible assets, net	889	899
Other assets	661	612
Total Assets	21,065	25,136
LIABILITIES AND EQUITY
Accounts payable	1,015	970
Accrued expenses and other liabilities	1,899	1,873
Securities sold, not yet purchased, at fair value	975	4,476
Due to brokers	5	2,171
Post-employment benefit liability	1,333	1,340
Debt	7,313	6,473
Total liabilities	12,540	17,303
Equity:
Limited partners: Depositary units: 99,781,537 units issued and outstanding at March 31, 2012 (including 619,585 units issued as a unit distribution on March 30, 2012) and 86,708,914 units issued and 85,571,714 units outstanding at December 31, 2011	4,645	4,038
General partner	(259)	(271)
Treasury units at cost: 1,137,200 depositary units at December 31, 2011	0	(12)
Equity attributable to Icahn Enterprises	4,386	3,755
Equity attributable to non-controlling interests	4,139	4,078
Total Equity	8,525	7,833
Total Liabilities and Equity	$ 21,065	$ 25,136