Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
ASSETS
Cash and cash equivalents	$ 2,656	$ 1,164
Cash held at consolidated affiliated partnerships and restricted cash	2,682	747
Investments	8,337	10,015
Due from brokers	664	506
Accounts receivable, net	474	473
Inventories, net	1,779	1,730
Property, plant and equipment, net	4,703	5,186
Goodwill	247	327
Intangible assets, net	501	544
Assets held for sale	333	10,263
Other assets	1,020	846
Total Assets	23,396	31,801
LIABILITIES AND EQUITY
Accounts payable	832	980
Accrued expenses and other liabilities	900	984
Deferred tax liability	676	732
Unrealized loss on derivative contracts	36	1,275
Securities sold, not yet purchased, at fair value	468	1,023
Due to brokers	141	1,057
Liabilities held for sale	112	7,010
Debt	7,326	7,372
Total liabilities	10,491	20,433
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 191,366,097 and 173,564,307 units issued and outstanding at December 31, 2018 and 2017, respectively	7,319	5,341
General partner	(790)	(235)
Equity attributable to Icahn Enterprises	6,529	5,106
Equity attributable to non-controlling interests	6,376	6,262
Total equity	12,905	11,368
Total Liabilities and Equity	23,396	31,801
Icahn Enterprises Holdings
ASSETS
Cash and cash equivalents	2,656	1,164
Cash held at consolidated affiliated partnerships and restricted cash	2,682	747
Investments	8,337	10,015
Due from brokers	664	506
Accounts receivable, net	474	473
Inventories, net	1,779	1,730
Property, plant and equipment, net	4,703	5,186
Goodwill	247	327
Intangible assets, net	501	544
Assets held for sale	333	10,263
Other assets	1,052	878
Total Assets	23,428	31,833
LIABILITIES AND EQUITY
Accounts payable	832	980
Accrued expenses and other liabilities	900	984
Deferred tax liability	676	732
Unrealized loss on derivative contracts	36	1,275
Securities sold, not yet purchased, at fair value	468	1,023
Due to brokers	141	1,057
Liabilities held for sale	112	7,010
Debt	7,330	7,377
Total liabilities	10,495	20,438
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 191,366,097 and 173,564,307 units issued and outstanding at December 31, 2018 and 2017, respectively	7,421	5,420
General partner	(864)	(287)
Equity attributable to Icahn Enterprises	6,557	5,133
Equity attributable to non-controlling interests	6,376	6,262
Total equity	12,933	11,395
Total Liabilities and Equity	$ 23,428	$ 31,833