Consolidated Balance Sheets (USD $) In Millions, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
ASSETS
Cash and cash equivalents	$ 3,340	$ 3,071
Cash held at consolidated affiliated partnerships and restricted cash	1,635	1,419
Investments	9,604	5,491
Accounts receivable, net	2,017	1,841
Inventories, net	2,029	1,955
Property, plant and equipment, net	6,628	6,523
Goodwill	2,089	2,082
Intangible assets, net	1,159	1,206
Other assets	743	968
Total Assets	29,244	24,556
LIABILITIES AND EQUITY
Accounts payable	1,352	1,383
Accrued expenses and other liabilities	2,237	1,496
Deferred tax liability	1,465	1,335
Securities sold, not yet purchased, at fair value	667	533
Due to brokers	2,414	0
Post-employment benefit liability	1,418	1,488
Debt	8,245	8,548
Total liabilities	17,798	14,783
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 111,147,379 and 104,850,813 units issued and outstanding at June 30, 2013 and December 31, 2012, respectively	5,488	4,913
General partner	(232)	(244)
Equity attributable to Icahn Enterprises	5,256	4,669
Equity attributable to non-controlling interests	6,190	5,104
Total equity	11,446	9,773
Total Liabilities and Equity	29,244	24,556
Icahn Enterprises Holdings [Member]
ASSETS
Cash and cash equivalents	3,340	3,071
Cash held at consolidated affiliated partnerships and restricted cash	1,635	1,419
Investments	9,604	5,491
Accounts receivable, net	2,017	1,841
Inventories, net	2,029	1,955
Property, plant and equipment, net	6,628	6,523
Goodwill	2,089	2,082
Intangible assets, net	1,159	1,206
Other assets	759	982
Total Assets	29,260	24,570
LIABILITIES AND EQUITY
Accounts payable	1,352	1,383
Accrued expenses and other liabilities	2,237	1,496
Deferred tax liability	1,465	1,335
Securities sold, not yet purchased, at fair value	667	533
Due to brokers	2,414	0
Post-employment benefit liability	1,418	1,488
Debt	8,239	8,540
Total liabilities	17,792	14,775
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 111,147,379 and 104,850,813 units issued and outstanding at June 30, 2013 and December 31, 2012, respectively	5,563	4,984
General partner	(285)	(293)
Equity attributable to Icahn Enterprises	5,278	4,691
Equity attributable to non-controlling interests	6,190	5,104
Total equity	11,468	9,795
Total Liabilities and Equity	$ 29,260	$ 24,570