Consolidated Statements of Comprehensive Income (Unaudited) (USD $) In Millions, unless otherwise specified	3 Months Ended	9 Months Ended
Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Net income (loss)	$ 100	$ (52)	$ 651	$ 1,128
Other comprehensive (loss) income, net of tax:
Post-employment benefits	(59)	(1)	(50)	4
Hedge instruments	21	(14)	35	(17)
Translation adjustments and other	60	(183)	34	(65)
Other comprehensive (loss) income, net of tax	22	(198)	19	(78)
Comprehensive income	122	(250)	670	1,050
Less: Comprehensive income attributable to non-controlling interests	(22)	64	(278)	(617)
Comprehensive income attributable to Icahn Enterprises	100	(186)	392	433
Limited partners [Member]
Other comprehensive (loss) income, net of tax:
Comprehensive income attributable to Icahn Enterprises	92	(182)	374	424
General partner [Member]
Other comprehensive (loss) income, net of tax:
Comprehensive income attributable to Icahn Enterprises	$ 8	$ (4)	$ 18	$ 9

Principally includes change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported, net of tax. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. Also includes other changes in other comprehensive income not otherwise identified.

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The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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