Consolidated Balance Sheets (USD $) In Millions, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 3,140	$ 2,278
Cash held at consolidated affiliated partnerships and restricted cash	1,886	4,979
Investments	4,912	8,938
Accounts receivable, net	1,970	1,424
Due from brokers	278	30
Inventories, net	1,933	1,344
Property, plant and equipment, net	6,325	3,505
Goodwill	2,042	1,127
Intangible assets, net	1,156	899
Other assets	690	612
Total Assets	24,332	25,136
LIABILITIES AND EQUITY
Accounts payable	1,351	970
Accrued expenses and other liabilities	1,718	1,317
Deferred tax liability	1,315	556
Securities sold, not yet purchased, at fair value	314	4,476
Due to brokers	132	2,171
Post-employment benefit liability	1,282	1,340
Debt	8,422	6,473
Total liabilities	14,534	17,303
Commitments and contingencies (Note 19)
Equity:
Limited partners: Depositary units: 104,229,749 units issued and outstanding at September 30, 2012 (including 627,651 units issued as a unit distribution on August 31, 2012, 532,190 units issued as a unit distribution on May 31, 2012 and 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	5,016	4,038
General partner	(241)	(271)
Treasury units at cost: 1,137,200 depositary units at December 31, 2011	0	(12)
Equity attributable to Icahn Enterprises	4,775	3,755
Equity attributable to non-controlling interests	5,023	4,078
Total equity	9,798	7,833
Total Liabilities and Equity	$ 24,332	$ 25,136