Condensed Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues:
Net sales	$ 2,300	$ 2,364
Other revenues from operations	162	158
Net (loss) gain from investment activities	(674)	432
Interest and dividend income	64	26
Other income, net	3	3
Total Revenues	1,855	2,983
Expenses:
Cost of goods sold	1,900	1,987
Other expenses from operations	131	125
Selling, general and administrative	336	338
Restructuring, net	7	2
Interest expense	139	147
Total Expenses	2,513	2,599
(Loss) income from continuing operations before income tax expense	(658)	384
Income tax expense	(6)	(17)
(Loss) income from continuing operations	(664)	367
Income from discontinued operations	0	45
Net (loss) income	(664)	412
Less: net (loss) income attributable to non-controlling interests	(270)	280
Net (loss) income attributable to Icahn Enterprises	(394)	132
Net (loss) income attributable to Icahn Enterprises allocated to:
Net (loss) income attributable to Icahn Enterprises from continuing operations	(394)	98
Income from discontinued operations attributable to Icahn Enterprises	0	34
Limited partners	(386)	129
General partner	(8)	3
Net (loss) income attributable to Icahn Enterprises	$ (394)	$ 132
Basic income (loss) per LP unit
Basic income from continuing operations per LP unit	$ (2.02)	$ 0.55
Basic income from discontinued operations per LP unit	0.00	0.19
Basic income (loss) per LP unit	$ (2.02)	$ 0.74
Basic weighted average LP units outstanding	191	174
Diluted income (loss) per LP unit
Diluted income from continuing operations per LP unit	$ (2.02)	$ 0.55
Diluted income from discontinued operations per LP unit	0.00	0.19
Diluted income (loss) per LP unit	$ (2.02)	$ 0.74
Diluted weighted average LP units outstanding	191	175
Cash distributions declared per LP unit	$ 2.00	$ 1.75
Icahn Enterprises Holdings
Revenues:
Net sales	$ 2,300	$ 2,364
Other revenues from operations	162	158
Net (loss) gain from investment activities	(674)	432
Interest and dividend income	64	26
Other income, net	3	3
Total Revenues	1,855	2,983
Expenses:
Cost of goods sold	1,900	1,987
Other expenses from operations	131	125
Selling, general and administrative	336	338
Restructuring, net	7	2
Interest expense	139	147
Total Expenses	2,513	2,599
(Loss) income from continuing operations before income tax expense	(658)	384
Income tax expense	(6)	(17)
(Loss) income from continuing operations	(664)	367
Income from discontinued operations	0	45
Net (loss) income	(664)	412
Less: net (loss) income attributable to non-controlling interests	(270)	280
Net (loss) income attributable to Icahn Enterprises	(394)	132
Net (loss) income attributable to Icahn Enterprises allocated to:
Net (loss) income attributable to Icahn Enterprises from continuing operations	(394)	98
Income from discontinued operations attributable to Icahn Enterprises	0	34
Limited partners	(390)	131
General partner	(4)	1
Net (loss) income attributable to Icahn Enterprises	$ (394)	$ 132