Consolidated Balance Sheets (USD $) In Millions, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 3,080	$ 3,262
Cash held at consolidated affiliated partnerships and restricted cash	1,301	396
Investments	14,463	12,261
Accounts receivable, net	1,904	1,750
Inventories, net	2,087	1,902
Property, plant and equipment, net	8,807	8,077
Goodwill	2,106	2,074
Intangible assets, net	1,113	1,113
Other assets	1,337	910
Total Assets	36,198	31,745
LIABILITIES AND EQUITY
Accounts payable	1,596	1,353
Accrued expenses and other liabilities	1,788	2,196
Deferred tax liability	1,462	1,394
Securities sold, not yet purchased, at fair value	1,111	884
Due to brokers	3,800	2,203
Post-employment benefit liability	1,050	1,111
Debt	11,519	9,295
Total liabilities	22,326	18,436
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 121,477,451 and 115,900,309 units issued and outstanding at September 30, 2014 and December 31, 2013, respectively	6,374	6,308
General partner	(215)	(216)
Equity attributable to Icahn Enterprises	6,159	6,092
Equity attributable to non-controlling interests	7,713	7,217
Total equity	13,872	13,309
Total Liabilities and Equity	36,198	31,745
Icahn Enterprises Holdings [Member]
ASSETS
Cash and cash equivalents	3,080	3,262
Cash held at consolidated affiliated partnerships and restricted cash	1,301	396
Investments	14,463	12,261
Accounts receivable, net	1,904	1,750
Inventories, net	2,087	1,902
Property, plant and equipment, net	8,807	8,077
Goodwill	2,106	2,074
Intangible assets, net	1,113	1,113
Other assets	1,360	926
Total Assets	36,221	31,761
LIABILITIES AND EQUITY
Accounts payable	1,596	1,353
Accrued expenses and other liabilities	1,788	2,196
Deferred tax liability	1,462	1,394
Securities sold, not yet purchased, at fair value	1,111	884
Due to brokers	3,800	2,203
Post-employment benefit liability	1,050	1,111
Debt	11,519	9,289
Total liabilities	22,326	18,430
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 121,477,451 and 115,900,309 units issued and outstanding at September 30, 2014 and December 31, 2013, respectively	6,461	6,393
General partner	(279)	(279)
Equity attributable to Icahn Enterprises	6,182	6,114
Equity attributable to non-controlling interests	7,713	7,217
Total equity	13,895	13,331
Total Liabilities and Equity	$ 36,221	$ 31,761