CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
ASSETS
Cash and cash equivalents	$ 1,862	$ 3,794
Cash held at consolidated affiliated partnerships and restricted cash	2,687	1,151
Investments	6,910	9,945
Due from brokers	1,682	858
Accounts receivable, net	443	483
Inventories, net	1,536	1,795
Property, plant and equipment, net	4,297	4,454
Unrealized gain on derivative contracts	1,439	182
Goodwill	284	282
Intangible assets, net	400	431
Other assets	1,284	1,264
Total Assets	22,824	24,639
LIABILITIES AND EQUITY
Accounts payable	663	945
Accrued expenses and other liabilities	1,451	1,453
Deferred tax liability	578	639
Unrealized loss on derivative contracts	172	1,224
Securities sold, not yet purchased, at fair value	970	1,190
Due to brokers	1,971	54
Debt	8,146	8,192
Total liabilities	13,951	13,697
Commitments and contingencies (Note 16)
Equity:
Limited partners: Depositary units: 232,082,223 units issued and outstanding at September 30, 2020 and 214,078,558 units issued and outstanding at December 31, 2019	4,086	6,268
General partner	(856)	(812)
Equity attributable to Icahn Enterprises	3,230	5,456
Equity attributable to non-controlling interests	5,643	5,486
Total equity	8,873	10,942
Total Liabilities and Equity	22,824	24,639
Icahn Enterprises Holdings
ASSETS
Cash and cash equivalents	1,862	3,794
Cash held at consolidated affiliated partnerships and restricted cash	2,687	1,151
Investments	6,910	9,945
Due from brokers	1,682	858
Accounts receivable, net	443	483
Inventories, net	1,536	1,795
Property, plant and equipment, net	4,297	4,454
Unrealized gain on derivative contracts	1,439	182
Goodwill	284	282
Intangible assets, net	400	431
Other assets	1,284	1,264
Total Assets	22,824	24,639
LIABILITIES AND EQUITY
Accounts payable	663	945
Accrued expenses and other liabilities	1,451	1,453
Deferred tax liability	578	639
Unrealized loss on derivative contracts	172	1,224
Securities sold, not yet purchased, at fair value	970	1,190
Due to brokers	1,971	54
Debt	8,149	8,195
Total liabilities	13,954	13,700
Commitments and contingencies (Note 16)
Equity:
Limited partners: Depositary units: 232,082,223 units issued and outstanding at September 30, 2020 and 214,078,558 units issued and outstanding at December 31, 2019	4,124	6,328
General partner	(897)	(875)
Equity attributable to Icahn Enterprises	3,227	5,453
Equity attributable to non-controlling interests	5,643	5,486
Total equity	8,870	10,939
Total Liabilities and Equity	$ 22,824	$ 24,639