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Other Income (Loss), Net
12 Months Ended
Dec. 31, 2013
Other (Loss) Income, Net [Abstract]  
Other (Loss) Income, Net
Other Income (Loss), Net.
Other income (loss), net consists of the following:
 
Icahn Enterprises
 
Icahn Enterprises Holdings
 
Year Ended December 31,
 
Year Ended December 31,
  
2013
 
2012
 
2011
 
2013
 
2012
 
2011
 
(in millions)
 
(in millions)
Loss on extinguishment of debt
$

 
$
(10
)
 
$

 
$

 
$
(10
)
 
$

Realized and unrealized loss on derivatives, net
57

 
(190
)
 

 
57

 
(190
)
 

Tax settlement loss
(23
)
 

 

 
(23
)
 

 

Dividend expense related to securities sold, not yet purchased

 
(4
)
 
(86
)
 

 
(4
)
 
(86
)
Net (loss) gain on disposition of assets
(56
)
 
5

 
1

 
(56
)
 
5

 
1

Appreciation on deferred management fee

 

 
(13
)
 

 

 
(13
)
Equity earnings from non-consolidated affiliates
26

 
35

 
30

 
26

 
35

 
30

Foreign currency translation loss
(12
)
 
(9
)
 
(9
)
 
(12
)
 
(9
)
 
(9
)
Other
29

 
(2
)
 
5

 
29

 
(2
)
 
5

 
$
21

 
$
(175
)
 
$
(72
)
 
$
21

 
$
(175
)
 
$
(72
)

The net (loss) gain on disposition of assets for 2013 included in the above table primarily relates to various divestitures by our Automotive segment. During the first quarter of 2013, our Automotive segment recorded a loss on divestiture of $48 million related to the disposal of its sintered components operations located in France. During the second quarter of 2013, our Automotive segment recorded a loss on divestiture of $6 million related to its connecting rod manufacturing facility located in Canada and its camshaft foundry located in the United Kingdom. During the third quarter of 2013, our Automotive segment recorded a loss on divestiture relating to its fuel pump business of $6 million, which is net of a $19 million OPEB curtailment gain, as discussed further in Note 13, "Pension, Other Post-employment Benefits and Employee Benefit Plans." Because the financial results from the disposition of these businesses were not material, individually or in the aggregate, to our consolidated financial statements, we did not reflect the dispositions of these businesses as discontinued operations in either the current period or on a retrospective basis.
During the second quarter of 2013, our Food Packaging segment recorded a loss of $23 million related to the settlement of a certain tax matter. See Note 19, "Commitments and Contingencies - Food Packaging," for further discussion.