Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
ASSETS
Cash and cash equivalents	$ 2,764	$ 2,656
Cash held at consolidated affiliated partnerships and restricted cash	2,299	2,682
Investments	8,103	8,337
Due from brokers	1,224	664
Accounts receivable, net	517	474
Inventories, net	1,852	1,779
Property, plant and equipment, net	4,682	4,688
Goodwill	255	247
Intangible assets, net	464	501
Assets held for sale	364	333
Other assets	1,300	1,128
Total Assets	23,824	23,489
LIABILITIES AND EQUITY
Accounts payable	894	832
Accrued expenses and other liabilities	1,896	900
Deferred tax liability	685	694
Unrealized loss on derivative contracts	722	36
Securities sold, not yet purchased, at fair value	447	468
Due to brokers	0	141
Liabilities held for sale	136	112
Debt	7,392	7,326
Total liabilities	12,172	10,509
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 191,376,753 units issued and outstanding at March 31, 2019 and 191,366,097 units issued and outstanding at December 31, 2018	6,643	7,350
General partner	(804)	(790)
Equity attributable to Icahn Enterprises	5,839	6,560
Equity attributable to non-controlling interests	5,813	6,420
Total equity	11,652	12,980
Total Liabilities and Equity	23,824	23,489
Icahn Enterprises Holdings
ASSETS
Cash and cash equivalents	2,764	2,656
Cash held at consolidated affiliated partnerships and restricted cash	2,299	2,682
Investments	8,103	8,337
Due from brokers	1,224	664
Accounts receivable, net	517	474
Inventories, net	1,852	1,779
Property, plant and equipment, net	4,682	4,688
Goodwill	255	247
Intangible assets, net	464	501
Assets held for sale	364	333
Other assets	1,332	1,160
Total Assets	23,856	23,521
LIABILITIES AND EQUITY
Accounts payable	894	832
Accrued expenses and other liabilities	1,896	900
Deferred tax liability	685	694
Unrealized loss on derivative contracts	722	36
Securities sold, not yet purchased, at fair value	447	468
Due to brokers	0	141
Liabilities held for sale	136	112
Debt	7,396	7,330
Total liabilities	12,176	10,513
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 191,376,753 units issued and outstanding at March 31, 2019 and 191,366,097 units issued and outstanding at December 31, 2018	6,738	7,452
General partner	(871)	(864)
Equity attributable to Icahn Enterprises	5,867	6,588
Equity attributable to non-controlling interests	5,813	6,420
Total equity	11,680	13,008
Total Liabilities and Equity	$ 23,856	$ 23,521