Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
ASSETS
Cash and cash equivalents	$ 4,008	$ 2,656
Cash held at consolidated affiliated partnerships and restricted cash	664	2,682
Investments	8,858	8,337
Due from brokers	1,280	664
Accounts receivable, net	508	474
Inventories, net	1,851	1,779
Property, plant and equipment, net	4,630	4,688
Goodwill	277	247
Intangible assets, net	465	501
Assets held for sale	400	333
Other assets	1,407	1,128
Total Assets	24,348	23,489
LIABILITIES AND EQUITY
Accounts payable	841	832
Accrued expenses and other liabilities	1,502	900
Deferred tax liability	675	694
Unrealized loss on derivative contracts	902	36
Securities sold, not yet purchased, at fair value	146	468
Due to brokers	14	141
Liabilities held for sale	164	112
Debt	8,658	7,326
Total liabilities	12,902	10,509
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 201,551,298 units issued and outstanding at June 30, 2019 and 191,366,097 units issued and outstanding at December 31, 2018	6,498	7,350
General partner	(807)	(790)
Equity attributable to Icahn Enterprises	5,691	6,560
Equity attributable to non-controlling interests	5,755	6,420
Total equity	11,446	12,980
Total Liabilities and Equity	24,348	23,489
Icahn Enterprises Holdings
ASSETS
Cash and cash equivalents	4,008	2,656
Cash held at consolidated affiliated partnerships and restricted cash	664	2,682
Investments	8,858	8,337
Due from brokers	1,280	664
Accounts receivable, net	508	474
Inventories, net	1,851	1,779
Property, plant and equipment, net	4,630	4,688
Goodwill	277	247
Intangible assets, net	465	501
Assets held for sale	400	333
Other assets	1,441	1,160
Total Assets	24,382	23,521
LIABILITIES AND EQUITY
Accounts payable	841	832
Accrued expenses and other liabilities	1,502	900
Deferred tax liability	675	694
Unrealized loss on derivative contracts	902	36
Securities sold, not yet purchased, at fair value	146	468
Due to brokers	14	141
Liabilities held for sale	164	112
Debt	8,663	7,330
Total liabilities	12,907	10,513
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 201,551,298 units issued and outstanding at June 30, 2019 and 191,366,097 units issued and outstanding at December 31, 2018	6,592	7,452
General partner	(872)	(864)
Equity attributable to Icahn Enterprises	5,720	6,588
Equity attributable to non-controlling interests	5,755	6,420
Total equity	11,475	13,008
Total Liabilities and Equity	$ 24,382	$ 23,521