CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
ASSETS
Cash and cash equivalents	$ 2,608	$ 2,337
Cash held at consolidated affiliated partnerships and restricted cash	2,481	2,549
Investments	6,637	6,809
Due from brokers	6,314	7,044
Accounts receivable, net	527	606
Related party notes receivable, net	207
Inventories, net	1,097	1,531
Property, plant and equipment, net	3,986	4,038
Derivative assets, net	363	812
Goodwill	288	288
Intangible assets, net	517	533
Other assets	1,244	1,367
Total Assets	26,269	27,914
LIABILITIES AND EQUITY
Accounts payable	774	870
Accrued expenses and other liabilities	2,646	1,981
Deferred tax liabilities	336	338
Derivative liabilities, net	608	691
Securities sold, not yet purchased, at fair value	5,654	6,495
Due to brokers	664	885
Debt	7,091	7,096
Total liabilities	17,773	18,356
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 356,967,535 units issued and outstanding at March 31, 2023 and 353,572,182 units issued and outstanding at December 31, 2022	3,854	4,647
General partner	(763)	(747)
Equity attributable to Icahn Enterprises	3,091	3,900
Equity attributable to non-controlling interests	5,405	5,658
Total equity	8,496	9,558
Total Liabilities and Equity	$ 26,269	$ 27,914