CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenues:
Net sales	$ 2,244	$ 2,758
Other revenues from operations	183	187
Net loss from investment activities	(96)	(443)
Interest and dividend income	143	171
Loss on disposition of assets, net	(6)
Total revenues	2,468	2,673
Expenses:
Cost of goods sold	1,987	2,260
Other expenses from operations	153	158
Selling, general and administrative	193	229
Loss on deconsolidation of subsidiary		226
Interest expense	136	142
Other loss, net	18	32
Total Expenses	2,487	3,047
Loss before income tax (expense) benefit	(19)	(374)
Income tax (expense) benefit	(7)	16
Net loss	(26)	(358)
Less: net income (loss) attributable to non-controlling interests	12	(88)
Net loss attributable to Icahn Enterprises	(38)	(270)
Net loss attributable to Icahn Enterprises allocated to:
Limited partners	(37)	(265)
General partner	(1)	(5)
Net Income (Loss)	$ (38)	$ (270)
Basic loss per LP unit:
Basic loss per LP unit (in dollars per share)	$ (0.09)	$ (0.75)
Basic weighted average LP units outstanding (in shares)	429	354
Diluted loss per LP unit:
Diluted loss per LP unit (in dollars per share)	$ (0.09)	$ (0.75)
Diluted weighted average LP units outstanding (in shares)	429	354
Distributions declared per LP unit (in dollars per share)	$ 1.00	$ 2.00