Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
ASSETS
Cash and cash equivalents	$ 1,053	$ 1,264
Cash held at consolidated affiliated partnerships and restricted cash	801	766
Investments	9,332	10,038
Due from brokers	338	506
Accounts receivable, net	700	612
Inventories, net	1,961	1,805
Property, plant and equipment, net	6,179	6,364
Goodwill	336	334
Intangible assets, net	513	544
Assets held for sale	8,891	8,790
Other assets	871	778
Total Assets	30,975	31,801
LIABILITIES AND EQUITY
Accounts payable	1,025	1,001
Accrued expenses and other liabilities	1,069	1,033
Deferred tax liability	787	924
Unrealized loss on derivative contracts	985	1,275
Securities sold, not yet purchased, at fair value	625	1,023
Due to brokers	243	1,057
Liabilities held for sale	5,998	6,202
Debt	7,907	7,918
Total liabilities	18,639	20,433
Commitments and contingencies (Note 16)
Equity:
Limited partners: Depositary units: 186,650,073 units issued and outstanding at September 30, 2018 and 173,564,307 units issued and outstanding at December 31, 2017	5,837	5,341
General partner	(225)	(235)
Equity attributable to Icahn Enterprises	5,612	5,106
Equity attributable to non-controlling interests	6,724	6,262
Total equity	12,336	11,368
Total Liabilities and Equity	30,975	31,801
Icahn Enterprises Holdings
ASSETS
Cash and cash equivalents	1,053	1,264
Cash held at consolidated affiliated partnerships and restricted cash	801	766
Investments	9,332	10,038
Due from brokers	338	506
Accounts receivable, net	700	612
Inventories, net	1,961	1,805
Property, plant and equipment, net	6,179	6,364
Goodwill	336	334
Intangible assets, net	513	544
Assets held for sale	8,891	8,790
Other assets	903	810
Total Assets	31,007	31,833
LIABILITIES AND EQUITY
Accounts payable	1,025	1,001
Accrued expenses and other liabilities	1,069	1,033
Deferred tax liability	787	924
Unrealized loss on derivative contracts	985	1,275
Securities sold, not yet purchased, at fair value	625	1,023
Due to brokers	243	1,057
Liabilities held for sale	5,998	6,202
Debt	7,911	7,923
Total liabilities	18,643	20,438
Commitments and contingencies (Note 16)
Equity:
Limited partners: Depositary units: 186,650,073 units issued and outstanding at September 30, 2018 and 173,564,307 units issued and outstanding at December 31, 2017	5,922	5,420
General partner	(282)	(287)
Equity attributable to Icahn Enterprises	5,640	5,133
Equity attributable to non-controlling interests	6,724	6,262
Total equity	12,364	11,395
Total Liabilities and Equity	$ 31,007	$ 31,833