Icahn Enterprises (IEP) 10-Q 9 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Sep. 30, 2015	Nov. 06, 2015
Entity Information [Line Items]
Entity Registrant Name	ICAHN ENTERPRISES L.P.
Entity Central Index Key	813,762
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		128,953,091
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Icahn Enterprises Holdings [Member]
Entity Information [Line Items]
Entity Registrant Name	ICAHN ENTERPRISES HOLDINGS L.P.
Entity Central Index Key	1,034,563
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		0
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 2,041	$ 2,912
Cash held at consolidated affiliated partnerships and restricted cash	1,441	1,435
Investments	13,661	14,500
Accounts receivable, net	1,876	1,691
Inventories, net	2,318	1,879
Property, plant and equipment, net	9,831	8,955
Goodwill	2,075	2,000
Intangible assets, net	1,132	1,088
Other assets	2,077	1,320
Total Assets	36,452	35,780
LIABILITIES AND EQUITY
Accounts payable	1,536	1,387
Accrued expenses and other liabilities	2,057	2,235
Deferred tax liability	1,338	1,255
Securities sold, not yet purchased, at fair value	1,237	337
Due to brokers	4,504	5,197
Post-employment benefit liability	1,312	1,391
Debt	12,182	11,588
Total liabilities	$ 24,166	$ 23,390
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 128,953,091 and 123,103,414 units issued and outstanding at September 30, 2015 and December 31, 2014, respectively	$ 5,375	$ 5,672
General partner	(235)	(229)
Equity attributable to Icahn Enterprises	5,140	5,443
Equity attributable to non-controlling interests	7,146	6,947
Total equity	12,286	12,390
Total Liabilities and Equity	36,452	35,780
Icahn Enterprises Holdings [Member]
ASSETS
Cash and cash equivalents	2,041	2,912
Cash held at consolidated affiliated partnerships and restricted cash	1,441	1,435
Investments	13,661	14,500
Accounts receivable, net	1,876	1,691
Inventories, net	2,318	1,879
Property, plant and equipment, net	9,831	8,955
Goodwill	2,075	2,000
Intangible assets, net	1,132	1,088
Other assets	2,101	1,343
Total Assets	36,476	35,803
LIABILITIES AND EQUITY
Accounts payable	1,536	1,387
Accrued expenses and other liabilities	2,057	2,235
Deferred tax liability	1,338	1,255
Securities sold, not yet purchased, at fair value	1,237	337
Due to brokers	4,504	5,197
Post-employment benefit liability	1,312	1,391
Debt	12,182	11,588
Total liabilities	$ 24,166	$ 23,390
Commitments and contingencies (Note 17)
Equity:
Limited partners: Depositary units: 128,953,091 and 123,103,414 units issued and outstanding at September 30, 2015 and December 31, 2014, respectively	$ 5,452	$ 5,751
General partner	(288)	(285)
Equity attributable to Icahn Enterprises	5,164	5,466
Equity attributable to non-controlling interests	7,146	6,947
Total equity	12,310	12,413
Total Liabilities and Equity	$ 36,476	$ 35,803

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parentheticals) - shares	Sep. 30, 2015	Dec. 31, 2014
Equity:
Limited partners: Depositary units issued	128,953,091	123,103,414
Limited partners: Depositary units outstanding	128,953,091	123,103,414

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues:
Net sales	$ 3,720	$ 4,557	$ 11,264	$ 14,090
Other revenues from operations	366	350	1,042	934
Net (loss) gain from investment activities	(947)	(592)	236	509
Interest and dividend income	36	62	136	165
Other income, net	37	45	29	93
Total Revenues	3,212	4,422	12,707	15,791
Expenses:
Cost of goods sold	3,224	4,218	9,673	12,687
Other expenses from operations	168	166	484	458
Selling, general and administrative	418	431	1,423	1,247
Restructuring	18	23	57	61
Impairment	6	4	10	6
Interest expense	296	226	853	593
Total Expenses	4,130	5,068	12,500	15,052
(Loss) income before income tax (expense) benefit	(918)	(646)	207	739
Income tax (expense) benefit	(22)	19	(184)	(166)
Net (loss) income	(940)	(627)	23	573
Less: net loss (income) attributable to non-controlling interests	500	272	(90)	(468)
Net (loss) income attributable to Icahn Enterprises	(440)	(355)	(67)	105
Net (loss) income attributable to Icahn Enterprises allocable to:
Limited partners	(432)	(348)	(66)	103
General partner	(8)	(7)	(1)	2
Net (loss) income attributable to Icahn Enterprises	$ (440)	$ (355)	$ (67)	$ 105
Basic and diluted (loss) income per LP unit
Basic and diluted (loss) income per LP unit	$ (3.40)	$ (2.90)	$ (0.53)	$ 0.87
Basic and diluted weighted average LP units outstanding	127	120	125	118
Cash distributions declared per LP unit	$ 1.50	$ 1.50	$ 4.50	$ 4.50
Icahn Enterprises Holdings [Member]
Revenues:
Net sales	$ 3,720	$ 4,557	$ 11,264	$ 14,090
Other revenues from operations	366	350	1,042	934
Net (loss) gain from investment activities	(947)	(592)	236	509
Interest and dividend income	36	62	136	165
Other income, net	37	45	29	93
Total Revenues	3,212	4,422	12,707	15,791
Expenses:
Cost of goods sold	3,224	4,218	9,673	12,687
Other expenses from operations	168	166	484	458
Selling, general and administrative	418	431	1,423	1,247
Restructuring	18	23	57	61
Impairment	6	4	10	6
Interest expense	296	226	852	592
Total Expenses	4,130	5,068	12,499	15,051
(Loss) income before income tax (expense) benefit	(918)	(646)	208	740
Income tax (expense) benefit	(22)	19	(184)	(166)
Net (loss) income	(940)	(627)	24	574
Less: net loss (income) attributable to non-controlling interests	500	272	(90)	(468)
Net (loss) income attributable to Icahn Enterprises	(440)	(355)	(66)	106
Net (loss) income attributable to Icahn Enterprises allocable to:
Limited partners	(436)	(351)	(65)	105
General partner	(4)	(4)	(1)	1
Net (loss) income attributable to Icahn Enterprises	$ (440)	$ (355)	$ (66)	$ 106

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net (loss) income	$ (940)	$ (627)	$ 23	$ 573
Other comprehensive income (loss), net of tax:
Post-employment benefits	10	8	34	13
Hedge instruments	0	1	(1)	3
Translation adjustments and other	(97)	(132)	(200)	(134)
Other comprehensive (loss) income, net of tax	(87)	(123)	(167)	(118)
Comprehensive (loss) income	(1,027)	(750)	(144)	455
Less: Comprehensive loss (income) attributable to non-controlling interests	519	299	(53)	(441)
Comprehensive (loss) income attributable to Icahn Enterprises	(508)	(451)	(197)	14
Limited partners
Other comprehensive income (loss), net of tax:
Comprehensive (loss) income attributable to Icahn Enterprises	(498)	(442)	(193)	14
General partner
Other comprehensive income (loss), net of tax:
Comprehensive (loss) income attributable to Icahn Enterprises	(10)	(9)	(4)	0
Icahn Enterprises Holdings [Member]
Net (loss) income	(940)	(627)	24	574
Other comprehensive income (loss), net of tax:
Post-employment benefits	10	8	34	13
Hedge instruments	0	1	(1)	3
Translation adjustments and other	(97)	(132)	(200)	(134)
Other comprehensive (loss) income, net of tax	(87)	(123)	(167)	(118)
Comprehensive (loss) income	(1,027)	(750)	(143)	456
Less: Comprehensive loss (income) attributable to non-controlling interests	519	299	(53)	(441)
Comprehensive (loss) income attributable to Icahn Enterprises	(508)	(451)	(196)	15
Icahn Enterprises Holdings [Member] | Limited partners
Other comprehensive income (loss), net of tax:
Comprehensive (loss) income attributable to Icahn Enterprises	(503)	(446)	(194)	15
Icahn Enterprises Holdings [Member] | General partner
Other comprehensive income (loss), net of tax:
Comprehensive (loss) income attributable to Icahn Enterprises	$ (5)	$ (5)	$ (2)	$ 0

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Accumulated other comprehensive loss	$ 1,460	$ 1,293
Icahn Enterprises Holdings [Member]
Accumulated other comprehensive loss	$ 1,460	$ 1,293

Condensed Consolidated Stateme7

Condensed Consolidated Statement of Changes in Equity - USD ($) $ in Millions	Total	General partner	Limited partners	Parent [Member]	Non-controlling Interests	Icahn Enterprises Holdings [Member]	Icahn Enterprises Holdings [Member]General partner	Icahn Enterprises Holdings [Member]Limited partners	Icahn Enterprises Holdings [Member]Parent [Member]	Icahn Enterprises Holdings [Member]Non-controlling Interests
Equity at Dec. 31, 2013	$ 13,309	$ (216)	$ 6,308	$ 6,092	$ 7,217	$ 13,331	$ (279)	$ 6,393	$ 6,114	$ 7,217
Increase (Decrease) in Partners' Capital [Roll Forward]
Net (loss) income	573	2	103	105	468	574	1	105	106	468
Other comprehensive loss	(118)	(2)	(89)	(91)	(27)	(118)	(1)	(90)	(91)	(27)
Partnership distributions	(96)	(2)	(94)	(96)	0	(96)	(1)	(95)	(96)	0
Investment segment contributions	500	0	0	0	500	500	0	0	0	500
Distributions to non-controlling interests in subsidiaries	(595)	0	0	0	(595)	(595)	0	0	0	(595)
Proceeds from subsidiary equity offerings	160	0	10	10	150	160	0	10	10	150
Changes in subsidiary equity and other	139	3	136	139	0	139	1	138	139	0
Equity at Sep. 30, 2014	13,872	(215)	6,374	6,159	7,713	13,895	(279)	6,461	6,182	7,713
Equity at Dec. 31, 2014	12,390	(229)	5,672	5,443	6,947	12,413	(285)	5,751	5,466	6,947
Increase (Decrease) in Partners' Capital [Roll Forward]
Net (loss) income	23	(1)	(66)	(67)	90	24	(1)	(65)	(66)	90
Other comprehensive loss	(167)	(3)	(127)	(130)	(37)	(167)	(1)	(129)	(130)	(37)
Partnership distributions	(87)	(2)	(85)	(87)	0	(87)	(1)	(86)	(87)	0
Investment segment contributions	246	0	0	0	246	246	0	0	0	246
Distributions to non-controlling interests in subsidiaries	(190)	0	0	0	(190)	(192)	0	0	0	(192)
Proceeds from subsidiary equity offerings	31	0	0	0	31	31	0	0	0	31
Acquisitions	90	0	0	0	90	90	0	0	0	90
Changes in subsidiary equity and other	(50)	0	(19)	(19)	(31)	(48)	0	(19)	(19)	(29)
Equity at Sep. 30, 2015	$ 12,286	$ (235)	$ 5,375	$ 5,140	$ 7,146	$ 12,310	$ (288)	$ 5,452	$ 5,164	$ 7,146

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net (loss) income	$ 23	$ 573
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Net loss (gain) from securities transactions	1,249	(1,005)
Purchases of securities	(3,753)	(6,121)
Proceeds from sales of securities	3,404	5,065
Purchases to cover securities sold, not yet purchased	(438)	(137)
Proceeds from securities sold, not yet purchased	1,261	328
Changes in receivables and payables relating to securities transactions	(598)	1,485
Loss on extinguishment of debt	2	162
Equity earnings from non-consolidated affiliates	(43)	(39)
Depreciation and amortization	641	601
Deferred taxes	58	18
Other, net	(20)	66
Changes in cash held at consolidated affiliated partnerships and restricted cash	3	(912)
Changes in other operating assets and liabilities	(1,279)	(703)
Net cash provided by (used in) operating activities	510	(619)
Cash flows from investing activities:
Capital expenditures	(1,067)	(986)
Acquisition of business, net of cash acquired	(855)	(558)
Proceeds from sale of investments	68	0
Net proceeds from the sale and disposition of assets	80	0
Purchases of investments	(107)	(78)
Other, net	22	37
Net cash used in investing activities	(1,859)	(1,585)
Cash flows from financing activities:
Capital contribution by non-controlling interests	246	500
Partnership distributions	(87)	(96)
Proceeds from offering of subsidiary equity	31	188
Distributions to non-controlling interests in subsidiaries	(190)	(595)
Proceeds from issuance of senior unsecured notes	0	4,991
Proceeds from other borrowings	1,284	4,689
Repayment of senior unsecured notes	0	(3,625)
Repayments of other borrowings	(737)	(3,997)
Purchase of treasury stock by subsidiary	(49)	0
Other, net	(20)	(42)
Net cash provided by financing activities	478	2,013
Effect of exchange rate changes on cash and cash equivalents	0	9
Net decrease in cash and cash equivalents	(871)	(182)
Cash and cash equivalents, beginning of period	2,912	3,262
Cash and cash equivalents, end of period	2,041	3,080
Supplemental information:
Cash payments for interest, net of amounts capitalized	536	518
Net cash payments for income taxes	13	81
Fair value of investment in Ferrous Resources prior to acquisition of controlling interest	36	0
Construction in progress additions included in accounts payable	43	25
Changes in accounts payable related to construction in progress additions	15	(13)
Icahn Enterprises Holdings [Member]
Cash flows from operating activities:
Net (loss) income	24	574
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Net loss (gain) from securities transactions	1,249	(1,005)
Purchases of securities	(3,753)	(6,121)
Proceeds from sales of securities	3,404	5,065
Purchases to cover securities sold, not yet purchased	(438)	(137)
Proceeds from securities sold, not yet purchased	1,261	328
Changes in receivables and payables relating to securities transactions	(598)	1,485
Loss on extinguishment of debt	2	162
Equity earnings from non-consolidated affiliates	(43)	(39)
Depreciation and amortization	640	600
Deferred taxes	58	18
Other, net	(20)	66
Changes in cash held at consolidated affiliated partnerships and restricted cash	3	(912)
Changes in other operating assets and liabilities	(1,279)	(703)
Net cash provided by (used in) operating activities	510	(619)
Cash flows from investing activities:
Capital expenditures	(1,067)	(986)
Acquisition of business, net of cash acquired	(855)	(558)
Proceeds from sale of investments	68	0
Net proceeds from the sale and disposition of assets	80	0
Purchases of investments	(107)	(78)
Other, net	22	37
Net cash used in investing activities	(1,859)	(1,585)
Cash flows from financing activities:
Capital contribution by non-controlling interests	246	500
Partnership distributions	(87)	(96)
Proceeds from offering of subsidiary equity	31	188
Distributions to non-controlling interests in subsidiaries	(190)	(595)
Proceeds from issuance of senior unsecured notes	0	4,991
Proceeds from other borrowings	1,284	4,689
Repayment of senior unsecured notes	0	(3,625)
Repayments of other borrowings	(737)	(3,997)
Purchase of treasury stock by subsidiary	(49)	0
Other, net	(20)	(42)
Net cash provided by financing activities	478	2,013
Effect of exchange rate changes on cash and cash equivalents	0	9
Net decrease in cash and cash equivalents	(871)	(182)
Cash and cash equivalents, beginning of period	2,912	3,262
Cash and cash equivalents, end of period	2,041	3,080
Supplemental information:
Cash payments for interest, net of amounts capitalized	536	518
Net cash payments for income taxes	13	81
Fair value of investment in Ferrous Resources prior to acquisition of controlling interest	36	0
Construction in progress additions included in accounts payable	43	25
Changes in accounts payable related to construction in progress additions	$ 15	$ (13)

Description of Business and Bas

Description of Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Basis of Presentation	Description of Business and Basis of Presentation . General Icahn Enterprises L.P. (“Icahn Enterprises”) is a master limited partnership formed in Delaware on February 17, 1987. Icahn Enterprises Holdings L.P. (“Icahn Enterprises Holdings”) is a limited partnership formed in Delaware on February 17, 1987. References to "we," "our" or "us" herein include both Icahn Enterprises and Icahn Enterprises Holdings and their subsidiaries, unless the context otherwise requires. Icahn Enterprises owns a 99% limited partner interest in Icahn Enterprises Holdings. Icahn Enterprises G.P. Inc. (“Icahn Enterprises GP”), which is owned and controlled by Mr. Carl C. Icahn, owns a 1% general partner interest in each of Icahn Enterprises and Icahn Enterprises Holdings as of September 30, 2015 . Icahn Enterprises Holdings and its subsidiaries own substantially all of our assets and liabilities and conduct substantially all of our operations. Therefore, the financial results of Icahn Enterprises and Icahn Enterprises Holdings are substantially the same, with differences relating primarily to debt, as discussed further in Note 10 , " Debt ," and to the allocation of the general partner interest, which is reflected as an aggregate 1.99% general partner interest in the financial statements of Icahn Enterprises. In addition to the above, Mr. Icahn and his affiliates owned 114,551,382 , or approximately 88.8% , of Icahn Enterprises' outstanding depositary units as of September 30, 2015 . We are a diversified holding company owning subsidiaries currently engaged in the following continuing operating businesses: Investment, Automotive, Energy, Metals, Railcar, Gaming, Mining, Food Packaging, Real Estate and Home Fashion. We also report the results of our Holding Company, which includes the results of certain subsidiaries of Icahn Enterprises and Icahn Enterprises Holdings (unless otherwise noted), and investment activity and expenses associated with the Holding Company. Further information regarding our continuing reportable segments is contained in Note 2 , “ Operating Units ,” and Note 13 , “ Segment Reporting .” We conduct and plan to continue to conduct our activities in such a manner as not to be deemed an investment company under the Investment Company Act of 1940, as amended (the “'40 Act”). Therefore, no more than 40% of our total assets can be invested in investment securities, as such term is defined in the '40 Act. In addition, we do not invest or intend to invest in securities as our primary business. We intend to structure our investments to continue to be taxed as a partnership rather than as a corporation under the applicable publicly traded partnership rules of the Internal Revenue Code, as amended. The accompanying condensed consolidated financial statements and related notes should be read in conjunction with our consolidated financial statements and related notes contained in our Annual Report on Form 10-K for the year ended December 31, 2014 . The condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) related to interim financial statements. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) have been condensed or omitted pursuant to such rules and regulations. The financial information contained herein is unaudited; however, management believes all adjustments have been made that are necessary to present fairly the results for the interim periods. All such adjustments are of a normal and recurring nature. Summary of New Significant Accounting Policies As further described in Note 2 , " Operating Units - Mining," we obtained a controlling interest in Ferrous Resources Limited ("Ferrous Resources") during the second quarter of 2015. Ferrous Resources constitutes our Mining segment. As a result, we have the following new accounting policies that are applicable to our Mining segment: Revenue Recognition Our Mining segment recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product and is based on the applicable shipping terms. Revenue is measured at the fair value of the consideration received or receivable, with any adjustments as a result of provisional pricing recorded against revenue. Exploration and Evaluation Expenditures Exploration and evaluation expenditures relate to costs incurred in the exploration and evaluation of potential mineral reserves and include costs such as exploratory drilling, sample testing and the costs of feasibility studies. For our Mining segment, exploration and evaluation expenditures other than that acquired through the purchase of another mining company, are expensed as incurred. Purchased exploration and evaluation assets are recognized as assets at their cost of acquisition or at fair value if purchased as part of a business combination. An impairment review is performed, either individually or at the cash-generating unit level, when there are indicators that the carrying amount of the assets may exceed their recoverable amounts. To the extent the carrying values exceed their recoverable amounts, the excess is recognized as an impairment charge in the statements of operations in the period this is determined. Exploration assets are reassessed on a regular basis and these costs are carried forward provided that certain conditions are met. Expenditures are transferred to mine development assets once the work completed supports the future development of the property, provided that technical feasibility and commercial viability studies have been successfully completed. Mining Properties and Mine Development Expenditures The costs of acquiring mineral reserves and resources for our Mining segment are capitalized on the consolidated balance sheets as incurred. Capitalized mineral reserves and mine development expenditures are, upon commencement of commercial production, depreciated using a unit of production method based on the estimated economically recoverable reserves to which they relate, or are written off if abandoned. The net carrying amounts of the mineral reserves and resources and capitalized mine development expenditures at each mine property are reviewed for impairment either individually or at the cash-generating unit level when events and circumstances indicate that the carrying amount may not be recoverable. To the extent the carrying values exceed their recoverable amounts, the excess is recognized as an impairment charge in the statements of operations in the period this is determined. In our Mining segment's operations, it is necessary to remove overburden and other waste in order to access the ore body. During the pre-production phase, these costs are capitalized as part of the cost of the mine property and depreciated using a units of production method once the mine enters into a full commercial production phase. The costs of removal of the waste material during a mine's production phase are expensed as incurred. Inventories Our Mining segment's inventories are valued at the lower of cost or market. Cost includes all costs incurred in the normal course of business in bringing each product to its present location and condition, including direct materials and direct labor costs, and an allocation of production overheads based on normal production capacity. Cost is calculated using weighted average unit cost. Reclassifications Certain reclassifications from the prior year presentation have been made to conform to the current year presentation. Principles of Consolidation Our condensed consolidated financial statements include the accounts of (i) Icahn Enterprises and Icahn Enterprises Holdings and (ii) the wholly and majority owned subsidiaries of Icahn Enterprises and Icahn Enterprises Holdings, in addition to those entities in which we have a controlling interest as a general partner interest. In evaluating whether we have a controlling financial interest in entities that we consolidate, we consider the following: (1) for voting interest entities, we consolidate these entities in which we own a majority of the voting interests; and (2) for limited partnership entities, we consolidate these entities if we are the general partner of such entities and for which no substantive kick-out rights (the rights underlying the limited partners' ability to dissolve the limited partnership or otherwise remove the general partners are collectively referred to as “kick-out” rights) or participating rights exist. All material intercompany accounts and transactions have been eliminated in consolidation. Except for our Investment segment, for those investments in which we own 50% or less but greater than 20%, we generally account for such investments using the equity method, while investments in affiliates of 20% or less are accounted for under the cost method. Fair Value of Financial Instruments The carrying values of cash and cash equivalents, cash held at consolidated affiliated partnerships and restricted cash, accounts receivable, due from brokers, accounts payable, accrued expenses and other liabilities and due to brokers are deemed to be reasonable estimates of their fair values because of their short-term nature. See Note 4 , “ Investments and Related Matters ,” and Note 5 , “ Fair Value Measurements ,” for a detailed discussion of our investments. The fair value of our long-term debt is based on the quoted market prices for the same or similar issues or on the current rates offered to us for debt of the same remaining maturities. The carrying value and estimated fair value of our long-term debt as of September 30, 2015 was each approximately $12.2 billion . The carrying value and estimated fair value of our long-term debt as of December 31, 2014 was each approximately $11.6 billion . Restricted Cash Our restricted cash balance was $980 million and approximately $1.3 billion as of September 30, 2015 and December 31, 2014 , respectively. Adoption of New Accounting Standards In April 2014, the FASB issued ASU No. 2014-08, which amends FASB ASC Topic 205, Presentation of Financial Statements and FASB ASC Topic 360, Property, Plant, and Equipment . This ASU is effective on a prospective basis applicable to activities that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years, and changes the requirements for reporting discontinued operations. We adopted ASU No. 2014-08 during the first quarter of 2015 and believe that this guidance will reduce the number of dispositions that would qualify for discontinued operations at our parent company level, thereby reducing the complexity associated with the reporting and disclosure requirements of discontinued operations that would have been otherwise required previously. In November 2014, the FASB issued ASU No. 2014-17, which amends FASB Topic 805, Business Combinations . This ASU provides an acquired entity with an option to apply pushdown accounting in its separate financial statements upon the occurrence of an event in which an acquirer obtains control of the acquired entity. The ASU became effective on November 18, 2014. The adoption of this guidance during the fourth quarter of 2014 did not have any effect on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. In January 2015, the FASB issued ASU No. 2015-01, which amends FASB ASU Topic 220-20, Income Statement - Extraordinary and Unusual Items . This ASU eliminates from GAAP the concept of extraordinary items. Although the ASU will eliminate the requirements in Subtopic 225-20 for reporting entities to consider whether an underlying event or transaction is extraordinary, the presentation and disclosure guidance for items that are unusual in nature or occur infrequently will be retained and will be expanded to include items that are both unusual in nature and infrequently occurring. This ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. We adopted ASU No. 2015-01 during the first quarter of 2015 and believe that the adoption of this guidance will have no impact on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. Recently Issued Accounting Standards In May 2014, the FASB issued ASU No. 2014-09, creating a new topic, FASB ASC Topic 606, Revenue from Contracts with Customers , superseding revenue recognition requirements in FASB ASC Topic 605, Revenue Recognition . This ASU requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. In addition, an entity is required to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. This ASU was amended by ASU No. 2015-14, issued in August 2015, which deferred the original effective date by one year; the effective date of this ASU is for fiscal years, and interim reporting periods within those years, beginning after December 15, 2017, using one of two retrospective application methods. Early adoption is permitted only as of the annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. We are currently evaluating the impact of this guidance on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. In June 2014, the FASB issued ASU No. 2014-12, which amends FASB Topic 718, Compensation-Stock Compensation. This ASU requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in FASB ASC Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. This ASU is effective for fiscal years, and interim reporting periods within those years, beginning after December 15, 2015. We believe that the adoption of this guidance will not have a material impact on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. In February 2015, the FASB issued ASU No. 2015-02, which amends FASB ASU Topic 810, Consolidations . This ASU amends the current consolidation guidance, including introducing a separate consolidation analysis specific to limited partnerships and other similar entities. This ASU requires that limited partnerships and similar legal entities provide partners with either substantive kick-out rights or substantive participating rights over the general partner in order to be considered a voting interest entity. The specialized consolidation model and guidance for limited partnerships and similar legal entities have been eliminated. There is no longer a presumption that a general partner should consolidate a limited partnership. For limited partnerships and similar legal entities that qualify as voting interest entities, a limited partner with a controlling financial interest should consolidate a limited partnership. A controlling financial interest may be achieved through holding a limited partner interest that provides substantive kick-out rights. The standard is effective for annual periods beginning after December 15, 2015. We believe that the adoption of this guidance will not have a material effect on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs, which amends FASB ASU Subtopic 835-30, Interest - Imputation of Interest. The new standard requires that all costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. Given the absence of authoritative guidance within this ASU regarding debt issuance costs related to line-of-credit, the SEC staff has stated that it would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortization the deferred issuance costs ratably over the term of the line-of-credit arrangement. The standard is effective for interim and annual periods beginning after December 15, 2015 and is required to be applied on a retrospective basis. Early adoption is permitted. We expect that the adoption of this new guidance will generally result in a reclassification of debt issuance costs on our consolidated balance sheets. In April 2015, the FASB issued ASU No. 2015-06, Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions , which amends FASB ASU Topic 260, Earnings Per Share . This ASU requires that for purposes of calculating earnings per share under the two-class method, the earnings or losses of a transferred business before the date of a dropdown transaction should be allocated entirely to the general partner. In that circumstance, the previously reported earnings per unit of the limited partners would not change as a result of the drop down transaction. The guidance is effective for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Earlier application is permitted. The adoption of this guidance will have no impact on our consolidated financial statements and footnote disclosures as we have historically allocated earnings or losses of a transferred business before the date of applicable dropdown transactions to the general partner for purposes of calculating earnings per share. In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory , which amends FASB ASU Topic 330, Inventory . This ASU requires entities to measure inventory at the lower of cost or net realizable value and eliminates the option that currently exists for measuring inventory at market value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. This ASU is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. This ASU should be applied prospectively with earlier application permitted as of the beginning of an interim period or annual reporting period. We anticipate that the adoption of this guidance will have minimal impact on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. In September 2015, the FASB issued ASU No. 2015-16, Simplifying the Accounting for Measurement-Period Adjustments , which amends FASB ASU Topic 805, Business Combinations . This ASU eliminates the requirement to retrospectively adjust provisional amounts recognized at the acquisition dates of business combinations. Rather, this ASU requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. This ASU is effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The amendments in this ASU should be applied prospectively to adjustments to provisional amounts that occur after the effective date with earlier application permitted for financial statements that have not been issued. We anticipate that the adoption of this guidance will have minimal impact on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. Filing Status of Subsidiaries Federal-Mogul Holdings Corporation (“Federal-Mogul”), CVR Energy, Inc. ("CVR"), American Railcar Industries, Inc. (“ARI”) and Tropicana Entertainment Inc. (“Tropicana”) are each a public reporting entity under the Securities Exchange Act of 1934, as amended, and file annual, quarterly and current reports and proxy and information statements with the SEC. Each of these reports is publicly available at www.sec.gov .

Operating Units

Operating Units	9 Months Ended
	Sep. 30, 2015
Operating Units [Abstract]
Operating Units	Operating Units . Investment Our Investment segment is comprised of various private investment funds, including Icahn Partners L.P. ("Icahn Partners") and Icahn Partners Master Fund LP ("Master Fund") (collectively, the "Investment Funds"), through which we invest our proprietary capital. We and certain of Mr. Icahn's wholly owned affiliates are the sole investors in the Investment Funds. Icahn Onshore LP and Icahn Offshore LP (together, the "General Partners") act as the general partner of Icahn Partners and the Master Fund, respectively. The General Partners provide investment advisory and certain administrative and back office services to the Investment Funds but do not provide such services to any other entities, individuals or accounts. Interests in the Investment Funds are not offered to outside investors. We had interests in the Investment Funds with a fair value of approximately $4.2 billion and $4.3 billion as of September 30, 2015 and December 31, 2014, respectively. Automotive We conduct our Automotive segment through our majority ownership in Federal-Mogul and wholly owned subsidiary, IEH Auto Parts Holding LLC ("IEH Auto"), which acquired certain automotive assets of Uni-Select, Inc. through an acquisition that was consummated during the second quarter of 2015 (see below for further discussion). Federal-Mogul is a leading global supplier of a broad range of components, accessories and systems to the automotive, small engine, heavy-duty, marine, railroad, agricultural, off-road, aerospace and energy, industrial and transport markets, including customers in both the original equipment manufacturers and servicers (“OE”) market and the replacement market (“aftermarket”). Federal-Mogul’s customers include the world’s largest automotive OEs and major distributors and retailers in the independent aftermarket. Federal-Mogul operates with two end-customer focused businesses. The Powertrain business unit focuses on original equipment products for automotive, heavy duty and industrial applications. The Motorparts business unit sells and distributes a broad portfolio of products in the global aftermarket, while also serving original equipment manufacturers with products including braking, chassis, wipers and other vehicle components. This organizational model allows for a strong product line focus benefiting both original equipment and aftermarket customers and enables the global Federal-Mogul teams to be responsive to customers’ needs for superior products and to promote greater identification with Federal-Mogul premium brands. Additionally, this organizational model enhances management focus to capitalize on opportunities for organic and acquisition growth, profit improvement, resource utilization and business model optimization in line with the unique requirements of the two different customer bases. IEH Auto has 35 distribution centers and satellite locations and 242 corporate-owned parts stores in the United States and supports a network of more than 2,000 independent parts stores. IEH Auto operates independently of Federal-Mogul. Transactions between Federal-Mogul and IEH Auto have been eliminated in consolidation. Reorganization On September 3, 2014, Federal-Mogul announced its plan to separate its Powertrain and Motorparts businesses into two independent, publicly-traded companies serving the global original equipment and aftermarket industries. The planned separation may be implemented through a tax-free distribution of Federal-Mogul’s Motorparts business to shareholders of Federal-Mogul Holdings Corporation. Completion of the transaction is subject to customary conditions, including among others, Federal-Mogul’s receipt of an IRS ruling or opinion of counsel to the effect that the distribution will qualify as a transaction that is generally tax-free for U.S. Federal Income tax purposes, as well as effectiveness of a Form 10 Registration Statement to be filed with the SEC. On February 24, 2015, Federal-Mogul announced that it would defer the previously announced spin-off of its Motorparts business to allow for the integration of its recently completed brake component, chassis and valvetrain acquisitions and to recognize the benefits of the strategic initiatives in the Motorparts business. As a result of the deferral and the recent closing of the acquisition of TRW's (as defined below) valvetrain business, Federal-Mogul commenced a common stock rights offering to strengthen its balance sheet. See below for further information regarding this rights offering. Federal-Mogul's board of directors intends to revisit the timing of the spin-off prior to the end of the year ending December 31, 2015. Meanwhile Federal-Mogul will continue to operate as two separate, independent businesses. No assurances can be given regarding the ultimate timing of the separation or that it will be consummated. TRW Acquisition Pursuant to a certain share and asset purchase agreement dated January 23, 2015, Federal-Mogul completed the acquisition of the engine components business from TRW Automotive Holdings Corp. ("TRW"). On February 6, 2015, Federal-Mogul completed the acquisition of certain assets of the TRW engine components business. The business was acquired through a combination of asset and stock purchases for a base purchase price of approximately $309 million . In addition, on July 7, 2015, Federal-Mogul completed the purchase of certain additional business assets of the TRW engine components business which were acquired through stock purchases for a base purchase price of $56 million . The purchase includes a $25 million non-controlling interest related to the acquisition of a partially owned entity that Federal-Mogul consolidates into its financial statements. These acquisitions were funded primarily from the Federal-Mogul Replacement Revolving Facility (as defined herein) and is subject to certain customary closing and post-closing adjustments. The purchase of TRW’s engine valve business adds a new product line to Federal-Mogul's portfolio, strengthens its position as a leading developer and supplier of core components for engines, and enhances its ability to support its customers to improve fuel economy and reduce emissions. A preliminary valuation of the net assets of the TRW engine components business acquisitions resulted in $208 million allocated to tangible net assets, $76 million to goodwill and $106 million to other identified intangible assets as of the acquisition date. Because Federal-Mogul is in the process of finalizing certain customary post-closing adjustments, the provisional measurements of net assets are subject to change. The valuation of net assets was performed utilizing cost, income and market approaches. The TRW engine components business acquisitions are not material, individually or in the aggregate with the IEH Auto and Ferrous Resources acquisitions, to our condensed consolidated financial statements. IEH Auto Acquisition On June 1, 2015, IEH Auto acquired substantially all of the auto parts assets in the United States of Uni-Select, Inc., a leading automotive parts distributor for domestic and imported vehicles, for a purchase price of $330 million , subject to certain customary post-closing adjustment. A preliminary valuation of the net assets of the IEH Auto business acquisition resulted in $338 million allocated to tangible net assets and $2 million allocated to other identified intangible assets as of the acquisition date. In addition, we recorded a bargain purchase gain of $2 million , net of taxes, related to this purchase, representing the difference of the fair value of net assets acquired over the consideration transferred as of the acquisition date. The bargain purchase gain was recorded in other income, net on the condensed consolidated statements of operations. We reassessed whether we had correctly identified all of the assets acquired and all of the liabilities assumed of the IEH Auto business acquisition before recognizing a gain on a bargain purchase. We concluded that we had appropriately reviewed our procedures for measuring and allocating fair values of the IEH Auto business acquisition before recognizing a bargain purchase gain. Because IEH Auto is in the process of finalizing certain customary post-closing adjustments, the provisional measurements of net assets are subject to change. The valuation of net assets was performed utilizing cost, income and market approaches. The acquisition of IEH Auto was not material, individually or in the aggregate with the TRW engine components business acquisition and the Ferrous Resources acquisition, to our condensed consolidated financial statements. Rights Offering On March 26, 2015, Federal-Mogul received $250 million in connection with its previously announced common stock registered rights offering (the “Federal-Mogul Rights Offering”). In connection with the Federal-Mogul Rights Offering, we fully exercised our subscription rights under our basic and over subscription privileges to purchase additional shares of Federal-Mogul common stock, thereby increasing our ownership of Federal-Mogul, for an aggregate additional investment of $230 million . As of September 30, 2015 , we owned approximately 82.0% of the total outstanding common stock of Federal-Mogul. Accounts Receivable, net Federal-Mogul's subsidiaries in Brazil, France, Germany, Italy and the United States are party to accounts receivable factoring and securitization facilities. Gross accounts receivable transferred under these facilities were $412 million and $306 million as of September 30, 2015 and December 31, 2014, respectively. Of those gross amounts, $397 million and $293 million , respectively, qualify as sales as defined in FASB ASC Topic 860, Transfers and Servicing . The remaining transferred receivables were pledged as collateral and accounted for as secured borrowings and recorded in the condensed consolidated balance sheets within accounts receivable, net and debt. Under the terms of these facilities, Federal-Mogul is not obligated to draw cash immediately upon the transfer of accounts receivable. As of September 30, 2015 and December 31, 2014, Federal-Mogul had undrawn cash related to such transferred receivables of $1 million and $2 million , respectively. Proceeds from the transfers of accounts receivable qualifying as sales were $380 million and $456 million for the three months ended September 30, 2015 and 2014, respectively, and approximately $1.2 billion and $1.3 billion for the nine months ended September 30, 2015 and 2014, respectively. For the three months ended September 30, 2015 and 2014, expenses associated with transfers of receivables were $3 million and $2 million , respectively. For the nine months ended September 30, 2015 and 2014, expenses associated with transfers of receivables were $7 million and $5 million , respectively. Such expenses were recorded in the condensed consolidated statements of operations within other income, net. Where Federal-Mogul receives a fee to service and monitor these transferred receivables, such fees are sufficient to offset the costs and as such, a servicing asset or liability is not incurred as a result of such activities. Certain of the facilities contain terms that require Federal-Mogul to share in the credit risk of the sold receivables. The maximum exposure to Federal-Mogul associated with certain of these facilities' terms were $11 million and $17 million as of September 30, 2015 and December 31, 2014, respectively. Based on Federal-Mogul's analysis of the creditworthiness of its customers on which such receivables were sold and outstanding as of both September 30, 2015 and December 31, 2014, Federal-Mogul estimated the loss to be immaterial . Restructuring During the three months ended September 30, 2015 and 2014, Federal-Mogul recorded $18 million and $25 million , respectively, in restructuring charges. During the nine months ended September 30, 2015 and 2014, Federal-Mogul recorded $57 million and $63 million , respectively, in restructuring charges. These restructuring charges, primarily consisting of employee costs and headcount reductions, pertain to all restructuring programs that Federal-Mogul has initiated in order to improve its operating performance. Restructuring expenses for the three months ended September 30, 2015 primarily relate to reducing production complexities and reducing inefficiencies in indirect and fixed costs structures located in Europe, the Middle East and Africa. Federal-Mogul expects to complete these programs in 2018 and incur additional restructuring and other charges of approximately $40 million in connection therewith. For programs previously initiated, Federal-Mogul expects to complete these programs in 2018 and incur additional restructuring and other charges of approximately $10 million . Energy We conduct our Energy segment through our majority ownership in CVR. CVR is a diversified holding company primarily engaged in the petroleum refining and nitrogen fertilizer manufacturing industries through its holdings in CVR Refining, LP (“CVR Refining”) and CVR Partners, LP (“CVR Partners”), respectively. CVR Refining is an independent petroleum refiner and marketer of high value transportation fuels. CVR Partners produces and markets nitrogen fertilizers in the form of urea ammonium nitrate ("UAN") and ammonia. As of September 30, 2015 , CVR owned 100% of the general partners of CVR Refining and CVR Partners and approximately 66% of the common units of CVR Refining and approximately 53% of the common units of CVR Partners. As of September 30, 2015 , we owned approximately 82.0% of the total outstanding common stock of CVR. In addition, as of September 30, 2015 , we owned approximately 4.0% of the total outstanding common units of CVR Refining directly. CVR Partners - Pending Mergers On August 9, 2015, CVR Partners entered into an Agreement and Plan of Merger (the "Merger Agreement") with Rentech Nitrogen Partners, L.P. ("Rentech Nitrogen"), and Rentech Nitrogen GP, LLC ("Rentech Nitrogen GP"), pursuant to which CVR Partners will acquire Rentech Nitrogen and Rentech Nitrogen GP. Under the terms of the Merger Agreement, holders of common units representing limited partner interests in Rentech Nitrogen ("Rentech Nitrogen common units") eligible to receive consideration will receive 1.04 common units (the "unit consideration") representing limited partner interests in CVR Partners ("CVR Partners common units") and $2.57 in cash, without interest, (the "cash consideration" and together with the unit consideration, the "merger consideration") for each Rentech Nitrogen common unit. CVR Partners is expected to issue approximately 40.7 million CVR Partners common units to former Rentech Nitrogen common unitholders pursuant to the mergers. Rentech Nitrogen owns and operates two fertilizer facilities. The facility located in East Dubuque, Illinois (the "East Dubuque facility") produces primarily ammonia and UAN using natural gas as the facility's primary feedstock. The facility located in Pasadena, Texas (the "Pasadena facility") produces ammonium sulfate, ammonium thiosulfate and sulfuric acid, using ammonia and sulfur as the facility's primary feedstocks. Rentech Nitrogen is required to sell or spin off its Pasadena facility as a condition to the closing of the mergers (unless waived), and Rentech Nitrogen common unitholders may receive additional consideration for the Pasadena facility in the event such a sale or spin-off is consummated. The completion of the mergers is subject to satisfaction or waiver of certain closing conditions. The Merger Agreement contains certain termination rights for both CVR Partners and Rentech Nitrogen and further provides that upon termination of the Merger Agreement, under certain circumstances, either party may be required to make an expense reimbursement payment of $10 million, and Rentech Nitrogen may be required to pay CVR Partners a termination fee equal to approximately $31 million. Further, simultaneously with the execution of the Merger Agreement, CVR Partners entered into the voting and support agreement with Rentech Inc. and certain of its wholly owned subsidiaries, who collectively hold a sufficient number of Rentech Nitrogen common units to approve the proposed mergers without the affirmative vote of any other Rentech Nitrogen common unitholders, pursuant to which such holders of Rentech Nitrogen common units have agreed to, among other things, vote in favor of the Merger Agreement. CVR Partners common unitholders are not required to adopt the Merger Agreement or approve the mergers or the issuance of CVR Partners common units in connection with the mergers. See Note 17 , "Commitments and Contingencies - Energy," for discussion of litigation related to the pending mergers. Equity Offerings On June 30, 2014, CVR Refining completed an underwritten offering (the “Follow-on Offering”), resulting in gross proceeds of $170 million before giving effect to underwriting discounts and other offering expenses. On July 24, 2014, the underwriters exercised their option to purchase additional common units of CVR Refining, resulting in additional gross proceeds of $15 million . CVR Refining used this $15 million in gross proceeds to redeem an equal amount of common units from CVR Refining Holdings, LLC. Additionally, on July 24, 2014, CVR Refining Holdings, LLC sold common units to the public in connection with the underwriters' exercise of their remaining option to purchase additional common units, resulting in net proceeds of $10 million . As a result of the Follow-on Offering during the nine months ended September 30, 2014, our consolidated equity increased by an aggregate of $160 million , of which $150 million was attributable to non-affiliated non-controlling interests and $10 million was attributable to both Icahn Enterprises and Icahn Enterprises Holdings. These offerings are reflected in proceeds from subsidiary equity offerings in our condensed consolidated statements of changes in equity. Petroleum Business CVR Refining's petroleum business includes a 115,000 barrels per calendar day ("bpcd") rated capacity complex full coking medium-sour crude oil refinery in Coffeyville, Kansas and a 70,000 bpcd rated capacity complex crude oil refinery in Wynnewood, Oklahoma. The Coffeyville refinery is situated on approximately 440 acres in southeast Kansas, approximately 100 miles from Cushing, Oklahoma, a major crude oil trading and storage hub. The Wynnewood refinery is situated on approximately 400 acres located approximately 65 miles south of Oklahoma City, Oklahoma and approximately 130 miles from Cushing, Oklahoma. In addition to the refineries, CVR's petroleum business owns and operates the following: (1) a crude oil gathering system with a gathering capacity of over 60,000 barrels per day ("bpd") serving Kansas, Oklahoma, Missouri, Colorado, Nebraska and Texas; (2) a 170,000 bpd pipeline system (supported by approximately 336 miles of active owned and leased pipeline) that transports crude oil to its Coffeyville refinery from its Broome Station facility near Caney, Kansas; (3) approximately 7.0 million barrels of owned and leased crude oil storage; (4) a rack marketing division supplying product through tanker trucks directly to customers located in close geographic proximity to Coffeyville, Kansas and Wynnewood, Oklahoma and at throughput terminals on Magellan and NuStar Energy, LP's ("NuStar") refined products distribution systems; and (5) over 4.5 million barrels of combined refinery related storage capacity. Nitrogen Fertilizer Business CVR Partners' nitrogen fertilizer business consists of a nitrogen fertilizer manufacturing facility that utilizes a petroleum coke, or pet coke, gasification process to produce nitrogen fertilizer. The facility includes a 1,225 ton-per-day ammonia unit, a 3,000 ton-per-day UAN unit and a gasifier complex having a capacity of 84 million standard cubic feet per day of hydrogen. The gasifier is a dual-train facility, with each gasifier able to function independently of the other, thereby providing redundancy and improving reliability. Metals We conduct our Metals segment through our indirect wholly owned subsidiary, PSC Metals, Inc. (“PSC Metals”). PSC Metals collects industrial and obsolete scrap metal, processes it into reusable forms and supplies the recycled metals to its customers, including electric-arc furnace mills, integrated steel mills, foundries, secondary smelters and metals brokers. PSC Metals' ferrous products include busheling, plate and structural, shredded, sheared and bundled scrap metal and other purchased scrap metal such as turnings (steel machining fragments), cast furnace iron and broken furnace iron. PSC Metals processes the scrap into a size, density and purity required by customers to meet their production needs. PSC Metals also processes non-ferrous metals, including aluminum, copper, brass, stainless steel and nickel-bearing metals. Non-ferrous products are a significant raw material in the production of aluminum and copper alloys used in manufacturing. PSC Metals also operates a steel products business that includes the supply of secondary plate and structural grade pipe that is sold into niche markets for counterweights, piling and foundations, construction materials and infrastructure end-markets. Railcar We conduct our Railcar segment through our majority ownership interests in ARI and American Railcar Leasing, LLC ("ARL"). Pursuant to a contribution agreement dated September 20, 2013 (the "ARL Contribution Agreement"), we acquired a 75% economic interest in ARL in October 2013. Pursuant to the ARL Contribution Agreement, on January 1, 2014, we contributed AEP Leasing, LLC, a wholly owned indirect subsidiary of ours, to ARL. ARI manufactures railcars that are offered for sale or lease, custom and standard railcar components and other industrial products, primarily aluminum and special alloy steel castings. These products are sold to various types of companies including leasing companies, industrial companies, shippers and Class I railroads. ARI leases railcars that it manufactures to certain markets that include the energy, food and agriculture, chemical, minerals and petrochemical industries. ARI provides railcar services consisting of railcar repair services, ranging from full to light repair, engineering and on-site repairs and maintenance through its various repair facilities, including mini repair shops and mobile repair units. ARL is engaged in the business of leasing railcars to customers with specific requirements whose products require specialized railcars dedicated to transporting, storing, and preserving the integrity of their products. These products are primarily in the energy, food and agriculture, chemical, minerals and petrochemical industries. Transactions between ARI and ARL have been eliminated in consolidation. As of September 30, 2015 , we owned approximately 59.3% of the total outstanding common stock of ARI and had a 75.0% economic interest in ARL. Gaming We conduct our Gaming segment through our majority ownership in Tropicana. Tropicana currently owns and operates a diversified, multi-jurisdictional collection of casino gaming properties. The eight casino facilities it operates feature approximately 392,000 square feet of gaming space with 8,000 slot machines, 300 table games and 5,500 hotel rooms with two casino facilities located in Nevada and one in each of Mississippi, Missouri, Indiana, Louisiana, New Jersey and Aruba. As of September 30, 2015 , we owned approximately 67.9% of the total outstanding common stock of Tropicana. Mining We conduct our Mining segment through our majority ownership in Ferrous Resources. As discussed below, we obtained control of and consolidated the results of Ferrous Resources during the second quarter of 2015. Ferrous Resources acquired certain rights to iron ore mineral resources in Brazil and develops mining operations and related infrastructure to produce and sell iron ore products to the global steel industry. Ferrous Resources has acquired significant iron ore assets in the State of Minas Gerais, Brazil, known as Viga, Viga Norte, Esperança, Serrinha and Santanense. In addition, Ferrous Resources has acquired certain mineral rights near Jacuípe in the State of Bahia, Brazil. Of the assets acquired, Viga, Esperança and Santanense are already extracting and producing iron ore, while the other assets are at an early stage of exploration. In response to the current depressed iron ore price environment, Ferrous Resources decided to temporarily suspend Esperança's and Santanense's operations during the first quarter of 2015 in order to study alternatives to further reduce cost of production and improve product quality and therefore to improve profitability and margin per metric ton. Acquisition On April 25, 2015, IEP Ferrous Brazil LLC ("IEP Ferrous"), a wholly owned subsidiary of ours, entered into an agreement which provided that IEP Ferrous would launch a tender offer to purchase any and all of the outstanding shares of Ferrous Resources for $0.36 per share and backstop a certain rights offering of up to $40 million . Prior to the tender offer, IEP Ferrous owned approximately 14.1% of the total outstanding shares of Ferrous Resources. As a result of the tender offer, IEP Ferrous obtained control of Ferrous Resources through the purchase of additional shares of Ferrous Resources on June 8, 2015 (the acquisition date), and additional shares of Ferrous Resources on June 26, 2015 for a combined aggregate tender consideration of $180 million . In addition, on June 26, 2015, pursuant to a certain rights offering, we purchased additional shares of Ferrous Resources for an aggregate consideration of $29 million . As a result, as of September 30, 2015 , we owned approximately 77.2% of the total outstanding common stock of Ferrous Resources. Prior to obtaining a controlling interest, we remeasured our equity interest in Ferrous Resources to its acquisition-date fair value of $36 million , resulting in a $4 million loss on investment activities. A preliminary valuation of the net assets of the Ferrous Resources business acquisition resulted in $356 million allocated to tangible net assets and $6 million allocated to goodwill as of the acquisition date. Because IEP Ferrous is in the process of finalizing certain customary post-closing adjustments, the provisional measurements of net assets are subject to change. The valuation of net assets was performed utilizing cost, income and market approaches. The acquisition of Ferrous Resources was not material, individually or in the aggregate with the TRW engine components business acquisition and the IEH Auto acquisition, to our condensed consolidated financial statements. Food Packaging We conduct our Food Packaging segment through our majority ownership in Viskase Companies, Inc. ("Viskase"). Viskase is a worldwide leader in the production and sale of cellulosic, fibrous and plastic casings for the processed meat and poultry industry. Viskase currently operates nine manufacturing facilities and six distribution centers throughout North America, Europe, South America and Asia and derives approximately 70% of its total net sales from customers located outside the United States. As of September 30, 2015 , we owned approximately 73.3% of the total outstanding common stock of Viskase. Real Estate Our Real Estate segment consists of rental real estate, property development and club operations. As of September 30, 2015 , we owned 15 commercial rental real estate properties. We sold 14 commercial rental properties during the nine months ended September 30, 2015 . Our property development operations are run primarily through Bayswater Development LLC, a real estate investment, management and development subsidiary that focuses primarily on the construction and sale of single-family and multi-family homes, lots in subdivisions and planned communities and raw land for residential development. Our New Seabury development property in Cape Cod, Massachusetts and our Grand Harbor development property in Vero Beach, Florida include land for future residential development of approximately 239 and 1,128 units of residential housing, respectively. Both developments operate golf and club operations as well. During the nine months ended September 30, 2015 , we sold the Oak Harbor development and operations, which historically operated as part of Grand Harbor. In addition, our Real Estate segment owns an unfinished development property which is located on approximately 23 acres in Las Vegas, Nevada. As of September 30, 2015 and December 31, 2014, $28 million and $31 million , respectively, of the net investment in financing leases and net real estate leased to others which is included in property, plant and equipment, net, were pledged to collateralize the payment of nonrecourse mortgages payable. Home Fashion We conduct our Home Fashion segment through our indirect wholly owned subsidiary, WestPoint Home LLC (“WPH”), a manufacturer and distributor of home fashion consumer products. WPH is engaged in the business of designing, marketing, manufacturing, sourcing, distributing and selling home fashion consumer products. WPH markets a broad range of manufactured and sourced bed, bath, basic bedding, and other textile products, including sheets, pillowcases, bedspreads, quilts, comforters and duvet covers, bath and beach towels, bath accessories, bed skirts, bed pillows, flocked blankets, woven blankets and throws and mattress pads. WPH recognizes revenue primarily through the sale of home fashion products to a variety of retail and institutional customers. In addition, WPH receives a small portion of its revenues through the licensing of its trademarks.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2015
Related Party Transaction [Line Items]
Related Party Transactions	Related Party Transactions . Our amended and restated agreement of limited partnership expressly permits us to enter into transactions with our general partner or any of its affiliates, including, without limitation, buying or selling properties from or to our general partner and any of its affiliates and borrowing and lending money from or to our general partner and any of its affiliates, subject to limitations contained in our partnership agreement and the Delaware Revised Uniform Limited Partnership Act. The indentures governing our indebtedness contain certain covenants applicable to transactions with affiliates. Investment Mr. Icahn, along with his affiliates (excluding Icahn Enterprises and Icahn Enterprises Holdings), makes investments in the Investment Funds. During the nine months ended September 30, 2015 , affiliates of Mr. Icahn made investments aggregating $246 million in the Investment Funds. As of September 30, 2015 and December 31, 2014, the total fair market value of investments in the Investment Funds made by Mr. Icahn and his affiliates (excluding Icahn Enterprises and Icahn Enterprises Holdings) was approximately $4.9 billion and $4.8 billion , respectively, representing approximately 54% and 53% , respectively, of the Investment Funds' assets under management. Icahn Capital LP ("Icahn Capital") pays for expenses pertaining to the operation, administration and investment activities of our Investment segment for the benefit of the Investment Funds (including salaries, benefits and rent); such expenses are allocated to Icahn Capital in accordance with each investor's capital accounts in the Investment Funds. Effective April 1, 2011, based on an expense-sharing arrangement, certain expenses borne by Icahn Capital are reimbursed by the Investment Funds, generally when such expenses are paid. For the three months ended September 30, 2015 and 2014, $(24) million and $36 million , respectively, were allocated to the Investment Funds based on this expense-sharing arrangement. The expense reversal for the three months ended September 30, 2015 was primarily due to a reversal of performance related compensation expense accrual. For the nine months ended September 30, 2015 and 2014, $204 million and $138 million , respectively, were allocated to the Investment Funds based on this expense-sharing arrangement. Railcar Agreements with ACF Industries LLC ARI has from time to time purchased components from ACF Industries LLC ("ACF"), an affiliate of Mr. Icahn, under a long-term agreement, as well as on a purchase order basis. ACF is a manufacturer and fabricator of specialty railcar parts and miscellaneous steel products. Under the manufacturing services agreement entered into in 1994 and amended in 2005, ACF agreed to manufacture and distribute, at ARI’s instruction, various railcar components. In consideration for these services, ARI agreed to pay ACF based on agreed upon rates. The agreement automatically renews unless written notice is provided by ARI. Also in April 2015, ARI entered into a parts purchasing and sale agreement with ACF. The agreement was unanimously approved by the independent directors of ARI’s and Icahn Enterprises' audit committee. Under this agreement, ARI and ACF may, from time to time, purchase and sell to each other certain parts for railcars ("Railcar Parts"). ARI also provides a non-exclusive and non-assignable license of certain intellectual property related to the manufacture and sale of Railcar Parts to ARI. The buyer under the agreement must pay the market price of the parts as determined in the agreement or as stated on a public website for all ARI buyers. ARI may provide designs, engineering and purchasing support, including all materials and components to ACF. Subject to certain early termination events, the agreement terminates on December 31, 2020. ARI purchased $4 million and $1 million of components from ACF during the three months ended September 30, 2015 and 2014, respectively, and $13 million and $2 million for the nine months ended September 30, 2015 and 2014, respectively. In January 2013, ARI entered into a purchasing and engineering services agreement and license with ACF. The agreement was unanimously approved by the independent directors of ARI’s and Icahn Enterprises' audit committee on the basis that the terms of the agreement were not materially less favorable to ARI than those that could have been obtained in a comparable transaction with an unrelated person. Under this agreement, ARI provides purchasing support and engineering services to ACF in connection with ACF’s manufacture and sale of tank railcars at its facility in Milton, Pennsylvania. Additionally, ARI has granted ACF a nonexclusive, non-assignable license to certain of ARI’s intellectual property, including certain designs, specifications, processes and manufacturing know-how required to manufacture and sell tank railcars during the term of the agreement. In August 2014, ARI and ACF amended this agreement to, among other provisions, extend the termination date to December 31, 2015 from December 31, 2014, subject to certain early termination events. In consideration for the services and license provided by ARI to ACF in conjunction with the agreement, ACF pays ARI a royalty and, if any, a share of the net profits ("ACF Profits") earned on each railcar manufactured and sold by ACF under the agreement, in an aggregate amount equal to 30% of such ACF Profits, as calculated under the agreement. ACF Profits are net of certain of ACF’s start-up and shutdown expenses and certain maintenance capital. If no ACF Profits are realized on a railcar manufactured and sold by ACF pursuant to the agreement, ARI will still be entitled to the royalty for such railcar and will not share in any losses incurred by ACF in connection therewith. In addition, any railcar components supplied by ARI to ACF for the manufacture of these railcars are provided at fair market value. Under the agreement, ACF had the exclusive right to manufacture and sell subject tank railcars for any new orders scheduled for delivery to customers on or before January 31, 2014. ARI has the exclusive right to any sales opportunities for such tank railcars for any new orders scheduled for delivery after that date and through termination of the agreement. ARI also has the right to assign any sales opportunity to ACF, and ACF has the right, but not the obligation, to accept such sales opportunity. Any sales opportunity accepted by ACF will not be reflected in ARI’s orders or backlog. ARI's revenues under this agreement were $3 million and $4 million for the three months ended September 30, 2015 and 2014, respectively, and $9 million and $16 million for the nine months ended September 30, 2015 and 2014, respectively, for sales of railcar components to ACF and for royalties and profits on railcars sold by ACF. In April 2015, ARI entered into a repair services and support agreement with ACF. The agreement was unanimously approved by the independent directors of ARI’s and Icahn Enterprises' audit committee. Under this agreement, ARI provides certain sales and administrative and technical services, materials and purchasing support and engineering services to ACF to provide repair and retrofit services ("Repair Services"). Additionally, ARI provides a non-exclusive and non-assignable license of certain intellectual property related to the Repair Services for railcars. ARI receives 30% of the net profits (as defined in the agreement) for Repair Services related to all railcars not owned by ARL or its subsidiaries and 20% of the net profits for Repair Services related to all railcars owned by ARL or its subsidiaries, if any, but does not absorb any losses incurred by ACF. Under the agreement, ARI has the exclusive right to sales opportunities related to Repair Services, except for any sales opportunity related to Repair Services presented to ACF by ARL with respect to ARL-owned railcars. ARI also has the right to assign any sales opportunities related to Repair Services to ACF, and ACF has the right, but not the obligation, to accept such sales opportunity. Subject to certain early termination events, the agreement terminates on December 31, 2020. No revenues have been recorded under this agreement in 2015. In April 2013, AEP Leasing entered into an agreement (the "ACF Agreement") with ACF whereby AEP Leasing would purchase a total of 1,050 railcars from ACF in 2013 and 2014 for an aggregate purchase price of approximately $150 million . Additionally, AEP Leasing had an option to purchase an additional 500 railcars for an aggregate purchase price of approximately $70 million . During the second quarter of 2014, AEP Leasing exercised its option to purchase an additional 296 railcars for an aggregate purchase price of $42 million . The ACF Agreement was assumed by ARL in connection with our purchase of a 75.0% economic interest in ARL. The ACF Agreement was unanimously approved by Icahn Enterprises' audit committee consisting of independent directors, who were advised by independent counsel and an independent financial advisor on the basis that the terms were not less favorable than those terms that could have been obtained in a comparable transaction with an unaffiliated third party. Under this agreement, purchases of railcars from ACF were zero and $36 million for the three months ended September 30, 2015 and 2014, respectively, and $9 million and $99 million for the nine months ended September 30, 2015 and 2014, respectively. In addition to the above purchases, on a contract-by-contract basis, ARL purchased $16 million and $43 million of railcars from ACF for the three and nine months ended September 30, 2015 , respectively. Insight Portfolio Group LLC Icahn Sourcing, LLC ("Icahn Sourcing") was an entity formed and controlled by Mr. Icahn in order to maximize the potential buying power of a group of entities in negotiating with a wide range of suppliers of goods, services and tangible and intangible property at negotiated rates. Icahn Enterprises was a member of the buying group in 2012. Prior to December 31, 2012 Icahn Enterprises did not pay Icahn Sourcing any fees or other amounts with respect to the buying group arrangement. In December 2012, Icahn Sourcing advised Icahn Enterprises that effective January 1, 2013 it would restructure its ownership and change its name to Insight Portfolio Group LLC (“Insight Portfolio Group”). In connection with the restructuring, Icahn Enterprises Holdings acquired a minority equity interest in Insight Portfolio Group and agreed to pay a portion of Insight Portfolio Group's operating expenses. In addition to the minority equity interest held by Icahn Enterprises Holdings, certain subsidiaries of Icahn Enterprises Holdings, including Federal-Mogul, CVR, Tropicana, ARI, ARL, Viskase, PSC Metals and WPH also acquired minority equity interests in Insight Portfolio Group and agreed to pay a portion of Insight Portfolio Group's operating expenses. A number of other entities with which Mr. Icahn has a relationship also acquired equity interests in Insight Portfolio Group and also agreed to pay certain of Insight Portfolio Group's operating expenses. For each of three and nine months ended September 30, 2015 and 2014, immaterial amounts were paid in respect to certain of the Insight Portfolio Group's operating expenses.

Investments and Related Matters

Investments and Related Matters	9 Months Ended
	Sep. 30, 2015
Investments and Related Matters [Abstract]
Investments and Related Matters	Investments and Related Matters . Investment Investments, and securities sold, not yet purchased consist of equities, bonds, bank debt and other corporate obligations, and derivatives, all of which are reported at fair value in our condensed consolidated balance sheets. See Note 5 , " Fair Value Measurements - Investment," for details of the investments for our Investment segment. Our Investment segment assesses the applicability of equity method accounting with respect to their investments based on a combination of qualitative and quantitative factors, including overall stock ownership of the Investment Funds combined with those of our affiliates along with board of directors representation. Our Investment segment applied the fair value option to certain of its investments that would have otherwise been subject to the equity method of accounting. As of both September 30, 2015 and December 31, 2014, the fair value of these investments was less than $1 million . During the three months ended September 30, 2015 and 2014, our Investment segment recorded gains (losses) of less than $1 million and $(1) million , respectively, associated with these investments. During the nine months ended September 30, 2015 and 2014, our Investment segment recorded gains of less than $1 million and $1 million , respectively, associated with these investments. Such amounts are included in net (loss) gain from investment activities in our condensed consolidated statements of operations. We believe that these investments to which we applied the fair value option are not material, individually or in the aggregate, to our condensed consolidated financial statements. The portion of trading losses that relates to trading securities still held by our Investment segment for the three months ended September 30, 2015 and 2014 was approximately $2.2 billion and $869 million , respectively, and for the nine months ended September 30, 2015 and 2014 was approximately $1.9 billion and $259 million , respectively. Other Segments The carrying value of investments held by our Automotive, Energy, Railcar and Gaming segments and our Holding Company consist of the following: September 30, 2015 December 31, 2014 (in millions) Equity method investments $ 309 $ 298 Other investments 202 241 $ 511 $ 539 Our Holding Company applies the fair value option to its investments that would otherwise be subject to the equity method of accounting. We record unrealized gains and losses for the change in fair value of such investments as a component of net (loss) gain from investment activities in the condensed consolidated statements of operations. During the nine months ended September 30, 2015 , our Energy segment received proceeds of $68 million for the sale of a portion of its investment in available-for-sale securities. The aggregate cost basis for the available-for-sale securities sold was $48 million . Upon the sale of the available-for-sale securities, our Energy segment reclassified an unrealized gain of $20 million from accumulated other comprehensive loss and recognized a realized gain in net (loss) gain from investment activities in the condensed consolidated statements of operations for the nine months ended September 30, 2015 . At the end of the first quarter of 2015, our Energy segment's remaining available-for-sale securities, with an aggregate cost basis of $26 million , were reclassified to trading securities based on our Energy segment's ability and intent with respect to the securities. In connection with the transfer to trading securities, an unrealized gain of $12 million previously recorded in accumulated other comprehensive loss was reclassified to net (loss) gain from investment activities in the condensed consolidated statements of operations for the nine months ended September 30, 2015 . During the second quarter of 2015, the trading securities were sold, and our Energy segment received proceeds of $38 million and recognized an additional realized gain of less than $1 million in net (loss) gain from investment activities in the condensed consolidated statements of operations for the nine months ended September 30, 2015 .

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	Fair Value Measurements . U.S. GAAP requires enhanced disclosures about investments and non-recurring non-financial assets and non-financial liabilities that are measured and reported at fair value and has established a hierarchal disclosure framework that prioritizes and ranks the level of market price observability used in measuring investments or non-financial assets and liabilities at fair value. Market price observability is impacted by a number of factors, including the type of investment and the characteristics specific to the investment. Investments with readily available active quoted prices or for which fair value can be measured from actively quoted prices generally will have a higher degree of market price observability and a lesser degree of judgment used in measuring fair value. Investments and non-financial assets and/or liabilities measured and reported at fair value are classified and disclosed in one of the following categories: Level 1 - Quoted prices are available in active markets for identical investments as of the reporting date. The types of investments included in Level 1 include listed equities and listed derivatives. We do not adjust the quoted price for these investments, even in situations where we hold a large position. Level 2 - Pricing inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reporting date, and fair value is determined through the use of models or other valuation methodologies. Investments that are generally included in this category include corporate bonds and loans, less liquid and restricted equity securities and certain over-the-counter derivatives. The inputs and assumptions of our Level 2 investments are derived from market observable sources including reported trades, broker/dealer quotes and other pertinent data. Level 3 - Pricing inputs are unobservable for the investment and non-financial asset and/or liability and include situations where there is little, if any, market activity for the investment or non-financial asset and/or liability. The inputs into the determination of fair value require significant management judgment or estimation. Fair value is determined using comparable market transactions and other valuation methodologies, adjusted as appropriate for liquidity, credit, market and/or other risk factors. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, an investment's level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and consideration of factors specific to the investment. Significant transfers, if any, between the levels within the fair value hierarchy are recognized at the beginning of the reporting period when changes in circumstances require such transfers. Investment The following table summarizes the valuation of the Investment Funds' investments and derivative contracts by the above fair value hierarchy levels as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets (in millions) Investments: Equity securities (1) : Basic materials $ 816 $ — $ — $ 816 $ — $ — $ — $ — Communications 356 — — 356 2,846 — — 2,846 Consumer, non-cyclical 3,493 — — 3,493 2,308 — — 2,308 Consumer, cyclical 166 — — 166 436 — — 436 Diversified 20 — — 20 23 — — 23 Energy 1,795 — — 1,795 1,895 — — 1,895 Financial 128 108 — 236 417 — — 417 Industrial 176 — — 176 79 20 — 99 Technology 5,825 44 — 5,869 5,635 — — 5,635 12,775 152 — 12,927 13,639 20 — 13,659 Corporate debt: Consumer, cyclical — — 63 63 — — 75 75 Energy — 1 — 1 — 19 — 19 Financial — — — — — 7 — 7 Utilities — 16 — 16 — 28 — 28 — 17 63 80 — 54 75 129 Mortgage-backed securities: Financial — 164 — 164 — 173 — 173 12,775 333 63 13,171 13,639 247 75 13,961 Derivative contracts, at fair value (2) — 749 — 749 — 3 — 3 $ 12,775 $ 1,082 $ 63 $ 13,920 $ 13,639 $ 250 $ 75 $ 13,964 Liabilities Securities sold, not yet purchased, at fair value (1) : Equity securities: Basic Materials $ — $ 3 $ — $ 3 $ — $ — $ — $ — Communications — — — — — — — — Consumer, non-cyclical — — — — — — — — Consumer, cyclical 1,121 — — 1,121 334 — — 334 Energy — — — — — — — — Financial — — — — — — — — Funds — 113 — 113 — — — — Industrials — 21 — 21 — — — — 1,121 137 — 1,258 334 — — 334 Debt securities: Funds — — — — — 3 — 3 1,121 137 — 1,258 334 3 — 337 Derivative contracts, at fair value (3) — 92 — 92 — 614 — 614 $ 1,121 $ 229 $ — $ 1,350 $ 334 $ 617 $ — $ 951 (1) At September 30, 2015 , equity forward contracts and equity call options are included in Level 2 Investments - Financial, Technology and Industrial. At September 30, 2015 , written put options are included in Level 2 Investments - Basic Materials and Funds. At December 31, 2014, equity call options are included in Level 2 Investments - Industrial and written put options on debt securities are included in Level 2 Investments - Funds. (2) Included in other assets in our condensed consolidated balance sheets. (3) Included in accrued expenses and other liabilities in our condensed consolidated balance sheets. The changes in investments measured at fair value on a recurring basis for which our Investment segment has used Level 3 input to determine fair value are as follows: Nine Months Ended September 30, 2015 2014 (in millions) Balance at January 1 $ 75 $ 287 Gross realized and unrealized losses included in earnings (12 ) (100 ) Distribution-in-kind — (110 ) Gross proceeds — (2 ) Balance at September 30 $ 63 $ 75 Unrealized losses of $12 million and $33 million were included in earnings related to Level 3 investments still held at September 30, 2015 and 2014, respectively, by our Investment segment. Total realized and unrealized gains and losses recorded for Level 3 investments are reported in net (loss) gain from investment activities in our condensed consolidated statements of operations. The Investment Funds held one Level 3 corporate debt investment at September 30, 2015 . In prior periods, in determining the fair value of this investment, we performed a yield analysis of comparable loans to which we applied a risk premium. As a result of the underlying company’s performance and bankruptcy filing in the third quarter of 2014, however, we determined that it was more appropriate to measure the fair value of our debt investment through an enterprise value analysis. Other Segments and Holding Company The following table summarizes the valuation of our Automotive, Energy and Gaming segments and our Holding Company investments, derivative contracts and other liabilities by the above fair value hierarchy levels as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets (in millions) Marketable equity and debt securities $ 11 $ — $ 191 $ 202 $ 75 $ 3 $ 108 $ 186 Trading securities — — — — — — 55 55 Derivative contracts, at fair value (1) — 29 — 29 — 47 — 47 $ 11 $ 29 $ 191 $ 231 $ 75 $ 50 $ 163 $ 288 Liabilities Other liabilities $ — $ — $ — $ — $ — $ 50 $ — $ 50 Derivative contracts, at fair value (2) — 3 — 3 — 2 — 2 $ — $ 3 $ — $ 3 $ — $ 52 $ — $ 52 (1) Amounts are classified within other assets in our condensed consolidated balance sheets. (2) Amounts are classified within accrued expenses and other liabilities in our condensed consolidated balance sheets. The changes in investments measured at fair value on a recurring basis for which our Gaming segment and Holding Company have used Level 3 inputs to determine fair value are as follows: Nine Months Ended September 30, 2015 2014 (in millions) Balance at January 1 $ 154 $ 138 Transfer out (46 ) — Net realized and unrealized losses (28 ) (97 ) Distribution-in-kind — 110 Purchases, additions and settlements, net 102 2 Balance at September 30 $ 182 $ 153 Unrealized losses of $28 million and $97 million were included in earnings related to Level 3 investments still held as of September 30, 2015 and 2014, respectively, by our Gaming segment and Holding Company. Total realized and unrealized gains and losses recorded for Level 3 investments are reported in net (loss) gain from investment activities in our condensed consolidated statements of operations. Our Gaming segment has certain debt securities that are classified as held-to-maturity since our Gaming segment has the ability and intent to hold these bonds to maturity. These debt securities are initially recorded at a discount to approximate fair value. After the initial determination of fair value, our Gaming segment analyzes recoverability of these bonds on a quarterly basis and record changes in fair value based on its historical collection experience and certain other information. During the second quarter of 2015, the Holding Company made a certain available-for-sale investment of $100 million , which is considered a Level 3 investment due to unobservable market data. As of September 30, 2015 , the fair value of this investment was $100 million and was based on the initial purchase price as there was little activity that could have potentially impacted its fair value after our initial investment. In future periods, we will determine the fair value of this investment using internally developed models and other valuation techniques. During the second quarter of 2015, the Holding Company obtained control of, and consolidated, Ferrous Resources, which was previously considered a Level 3 investment due to unobservable market data. The fair value of our investment in Ferrous Resources immediately prior to obtaining control was $36 million , which was transferred out of Level 3 investment during the second quarter of 2015. See Note 2 , " Operating Units - Mining," for further discussion. In addition, during the third quarter of 2015, our Gaming segment received $10 million as reimbursement for certain approved capital expenditures. On June 30, 2014, the Investment Funds made a distribution-in-kind of a certain Level 3 corporate debt investment in the amount of $110 million to the Holding Company. In prior periods, in determining the fair value of this investment, we performed a yield analysis of comparable loans to which we applied a risk premium. As a result of the underlying company’s performance and bankruptcy filing in the third quarter of 2014, however, we determined that it was more appropriate to measure the fair value of our debt investment through an enterprise value analysis. Adjustments of Assets to Fair Value During each of the three and nine months ended September 30, 2015 and 2014 we had assets measured at fair value on a non-recurring basis that are considered Level 3 assets. Property, plant and equipment with an aggregate carrying value of $27 million was written down to an aggregate fair value of $17 million , resulting in an impairment charge of $6 million and $10 million in the condensed consolidated statements of operations for the three and nine months ended September 30, 2015 , respectively. Property, plant and equipment with an aggregate carrying value of $17 million was written down to an aggregate fair value of $11 million , resulting in an impairment charge of $4 million and $6 million in the condensed consolidated statements of operations for the three and nine months ended September 30, 2014, respectively. We determined the fair value of property, plant and equipment by applying probability weighted, expected present value techniques to the estimated future cash flows using assumptions a market participant would utilize.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2015
Financial Instruments [Abstract]
Financial Instruments	Financial Instruments . Certain derivative contracts with a single counterparty executed by the Investment Funds, by our Automotive segment with a single counterparty or by our Energy segment with a single counterparty, or by our Holding Company with a single counterparty are reported on a net-by-counterparty basis where a legal right of offset exists under an enforceable netting agreement. Values for the derivative financial instruments, principally swaps, forwards, over-the-counter options and other conditional and exchange contracts, are reported on a net-by-counterparty basis. As a result, the net exposure to counterparties is reported in either other assets or accrued expenses and other liabilities in our condensed consolidated balance sheets. Investment Segment and Holding Company The Investment Funds currently maintain cash deposits and cash equivalents with financial institutions. Certain account balances may not be covered by the Federal Deposit Insurance Corporation, while other accounts may exceed federally insured limits. The Investment Funds have prime broker arrangements in place with multiple prime brokers as well as a custodian bank. The Investment Funds also have relationships with several financial institutions with which they trade derivative and other financial instruments. In the normal course of business, the Investment Funds and the Holding Company may trade various financial instruments and enter into certain investment activities, which may give rise to off-balance-sheet risks, with the objective of capital appreciation or as economic hedges against other securities or the market as a whole. The Investment Funds' and the Holding Company's investments may include futures, options, swaps and securities sold, not yet purchased. These financial instruments represent future commitments to purchase or sell other financial instruments or to exchange an amount of cash based on the change in an underlying instrument at specific terms at specified future dates. Risks arise with these financial instruments from potential counterparty non-performance and from changes in the market values of underlying instruments. Securities sold, not yet purchased, at fair value represent obligations to deliver the specified security, thereby creating a liability to repurchase the security in the market at prevailing prices. Accordingly, these transactions result in off-balance-sheet risk, as the satisfaction of the obligations may exceed the amount recognized in our condensed consolidated balance sheets. Our investments in securities and amounts due from brokers are partially restricted until we satisfy the obligation to deliver the securities sold, not yet purchased. The Investment Funds and the Holding Company may enter into derivative contracts, including swap contracts, futures contracts and option contracts. The Investment Funds may also enter into foreign currency derivative contracts with the objective of capital appreciation or to economically hedge against foreign currency exchange rate risks on all or a portion of their non-U.S. dollar denominated investments. The Investment Funds and the Holding Company have entered into various types of swap contracts with other counterparties. These agreements provide that they are entitled to receive or are obligated to pay in cash an amount equal to the increase or decrease, respectively, in the value of the underlying shares, debt and other instruments that are the subject of the contracts, during the period from inception of the applicable agreement to its expiration. In addition, pursuant to the terms of such agreements, they are entitled to receive or obligated to pay other amounts, including interest, dividends and other distributions made in respect of the underlying shares, debt and other instruments during the specified time frame. They are also required to pay to the counterparty a floating interest rate equal to the product of the notional amount multiplied by an agreed-upon rate, and they receive interest on any cash collateral that they post to the counterparty at the federal funds or LIBOR rate in effect for such period. The Investment Funds and the Holding Company may trade futures contracts. A futures contract is a firm commitment to buy or sell a specified quantity of a standardized amount of a deliverable grade commodity, security, currency or cash at a specified price and specified future date unless the contract is closed before the delivery date. Payments (or variation margin) are made or received by the Investment Funds and the Holding Company each day, depending on the daily fluctuations in the value of the contract, and the whole value change is recorded as an unrealized gain or loss by the Investment Funds and the Holding Company. When the contract is closed, the Investment Funds and the Holding Company record a realized gain or loss equal to the difference between the value of the contract at the time it was opened and the value at the time it was closed. The Investment Funds and the Holding Company may utilize forward contracts to seek to protect their assets denominated in foreign currencies and precious metals holdings from losses due to fluctuations in foreign exchange rates and spot rates. The Investment Funds' and the Holding Company's exposure to credit risk associated with non-performance of such forward contracts is limited to the unrealized gains or losses inherent in such contracts, which are recognized in other assets and accrued expenses and other liabilities in our condensed consolidated balance sheets. The Investment Funds may also enter into foreign currency contracts for purposes other than hedging denominated securities. When entering into a foreign currency forward contract, the Investment Funds agree to receive or deliver a fixed quantity of foreign currency for an agreed-upon price on an agreed-upon future date unless the contract is closed before such date. The Investment Funds record unrealized gains or losses on the contracts as measured by the difference between the forward foreign exchange rates at the dates of entry into such contracts and the forward rates at the reporting date. The Investment Funds may also purchase and write option contracts. As a writer of option contracts, the Investment Funds receive a premium at the outset and then bear the market risk of unfavorable changes in the price of the underlying financial instrument. As a result of writing option contracts, the Investment Funds are obligated to purchase or sell, at the holder's option, the underlying financial instrument. Accordingly, these transactions result in off-balance-sheet risk, as the Investment Funds' satisfaction of the obligations may exceed the amount recognized in our condensed consolidated balance sheets. At September 30, 2015 , the maximum payout amounts relating to certain put options written by the Investment Funds were approximately $5.7 billion , of which approximately $5.7 billion related to covered put options on existing short positions on certain stock and credit indices. At December 31, 2014, the maximum payout amounts relating to certain put options written by the Investment Funds were approximately $2.5 billion , of which approximately $2.4 billion related to covered put options on existing short positions on certain stock and credit indices. As of September 30, 2015 and December 31, 2014, there were unrealized losses of $35 million and less than $1 million , respectively, with respect to these put options. Certain terms of the Investment Funds' contracts with derivative counterparties, which are standard and customary to such contracts, contain certain triggering events that would give the counterparties the right to terminate the derivative instruments. In such events, the counterparties to the derivative instruments could request immediate payment on derivative instruments in net liability positions. The aggregate fair value of all of the Investment Funds' derivative instruments with credit-risk-related contingent features that are in a liability position at September 30, 2015 and December 31, 2014 was $92 million and $614 million , respectively. At September 30, 2015 and December 31, 2014, the Investment Funds had $905 million and approximately $1.2 billion , respectively, posted as collateral for derivative positions, including those derivative instruments with credit-risk-related contingent features; these amounts are included in cash held at consolidated affiliated partnerships and restricted cash in our condensed consolidated balance sheets. U.S. GAAP requires the disclosure of information about obligations under certain guarantee arrangements. Such guarantee arrangements requiring disclosure include contracts that contingently require the guarantor to make payments to the guaranteed party based on another entity's failure to perform under an agreement as well as indirect guarantees of the indebtedness of others. Each Investment Fund's assets may be held in one or more accounts maintained for the Investment Fund by its prime brokers or at other brokers or custodian banks, which may be located in various jurisdictions. The prime brokers, brokers and custodian banks are subject to various laws and regulations in the relevant jurisdictions in the event of their insolvency. Accordingly, the practical effect of these laws and their application to the Investment Funds' assets may be subject to substantial variations, limitations and uncertainties. The insolvency of any of the prime brokers, brokers, custodian banks or clearing corporations may result in the loss of all or a substantial portion of the Investment Funds' assets or in a significant delay in the Investment Funds' having access to those assets. Credit concentrations may arise from investment activities and may be impacted by changes in economic, industry or political factors. The Investment Funds and the Holding Company routinely execute transactions with counterparties in the financial services industry, resulting in credit concentration with respect to this industry. In the ordinary course of business, the Investment Funds and the Holding Company may also be subject to a concentration of credit risk to a particular counterparty. The Investment Funds and the Holding Company seek to mitigate these risks by actively monitoring exposures, collateral requirements and the creditworthiness of our counterparties. Automotive Commodity Price Risk Federal-Mogul's production processes are dependent upon the supply of certain raw materials that are exposed to price fluctuations on the open market. The primary purpose of Federal-Mogul's commodity price forward contract activity is to manage the volatility associated with forecasted purchases. Federal-Mogul monitors its commodity price risk exposures regularly to maximize the overall effectiveness of its commodity forward contracts. Principal raw materials hedged include natural gas, copper, nickel, tin, zinc, high-grade aluminum and aluminum alloy. Forward contracts are used to mitigate commodity price risk associated with raw materials, generally related to purchases forecast for up to 15 months in the future. Federal-Mogul had commodity price hedge contracts outstanding with combined notional values of $25 million and $36 million at September 30, 2015 and December 31, 2014, respectively, substantially all of which mature within one year in each of the respective periods and all of which were designated as hedging instruments for accounting purposes. Federal-Mogul has designated these contracts as cash flow hedging instruments and has a net liability position in the amount of $3 million and $1 million as of September 30, 2015 and December 31, 2014, respectively. Federal-Mogul records unrecognized gains and losses in other comprehensive income and makes regular reclassifying adjustments into cost of goods sold when amounts are recognized. Unrealized net losses of $3 million and $1 million were recorded in accumulated other comprehensive loss as of September 30, 2015 and December 31, 2014, respectively. Foreign Currency Risk Federal-Mogul manufactures and sells its products in North America, South America, Asia, Europe and Africa. As a result, Federal-Mogul's financial results could be significantly affected by factors such as changes in foreign currency exchange rates or weak economic conditions in foreign markets in which it manufactures and sells its products. Federal-Mogul's operating results are primarily exposed to changes in exchange rates between the U.S. dollar and various global currencies. Federal-Mogul generally tries to use natural hedges within its foreign currency activities, including the matching of revenues and costs, to minimize foreign currency risk. Where natural hedges are not in place, Federal-Mogul considers managing certain aspects of its foreign currency activities and larger transactions through the use of foreign currency options or forward contracts. Principal currencies hedged have historically included the euro, British pound and Polish zloty. Foreign currency forwards are also used in conjunction with Federal-Mogul's commodity hedging program. As part of its hedging program, Federal-Mogul attempts to limit hedge ineffectiveness by matching terms of the commodity purchases with the hedging instrument. Federal-Mogul does not hold any foreign currency price hedge contracts as of September 30, 2015 or December 31, 2014. Concentrations of Credit Risk Financial instruments, which potentially subject Federal-Mogul to concentrations of credit risk, consist primarily of accounts receivable and cash investments. Federal-Mogul's customer base includes virtually every significant global light and commercial vehicle manufacturer and a large number of distributors, installers and retailers of automotive aftermarket parts. Federal-Mogul's credit evaluation process and the geographical dispersion of sales transactions help to mitigate credit risk concentration. Federal-Mogul had one Motorparts customers that accounted for 12% of its net accounts receivable balance as of September 30, 2015 . Federal-Mogul requires placement of cash in financial institutions evaluated as highly creditworthy. Energy CVR is subject to price fluctuations caused by supply conditions, weather, economic conditions, interest rate fluctuations and other factors. To manage price risk on crude oil and other inventories and to fix margins on certain future production, CVR from time to time enters into various commodity derivative transactions. CVR has adopted accounting standards that impose extensive record-keeping requirements in order to designate a derivative financial instrument as a hedge. CVR holds derivative instruments, such as exchange-traded crude oil futures and certain over-the-counter forward swap agreements, which it believes provide an economic hedge on future transactions, but such instruments are not designated as hedges for GAAP purposes. Gains or losses related to the change in fair value and periodic settlements of these derivative instruments are included in other income, net in the condensed consolidated statements of operations. Commodity Swaps CVR Refining enters into commodity swap contracts in order to fix the margin on a portion of future production. Additionally, CVR Refining may enter into price and basis swaps in order to fix the price on a portion of its commodity purchases and product sales. The physical volumes are not exchanged and these contracts are net settled with cash. The contract fair value of the commodity swaps is reflected on the condensed consolidated balance sheets with changes in fair value currently recognized in the condensed consolidated statement of operations. Quoted prices for similar assets or liabilities in active markets (Level 2) are considered to determine the fair values for the purpose of marking to market the hedging instruments at each period end. As of September 30, 2015 and December 31, 2014, CVR had open commodity hedging instruments consisting of 3.1 million and 9.1 million barrels of crack spreads, respectively, primarily to fix the margin on a portion of its future gasoline and distillate production. Additionally, as of September 30, 2015 , CVR Refining had open commodity hedging instruments consisting of 1.5 million barrels primarily to fix the price on a portion of its future crude oil purchases or the basis on a portion of its future product sales. The fair value of the outstanding contracts at September 30, 2015 and December 31, 2014 was a net asset of $29 million and $47 million , respectively. For the three months ended September 30, 2015 and 2014, CVR recognized net gains of $3 million and $26 million , respectively. For the nine months ended September 30, 2015 and 2014, CVR recognized a net loss $60 million and a net gain of $171 million , respectively, which is included in other income, net in the condensed consolidated statements of operations. Interest Rate Swaps Coffeyville Resources Nitrogen Fertilizers, LLC ("CRNF") has two floating-to-fixed interest rate swap agreements for the purpose of hedging the interest rate risk associated with a portion of its $125 million floating rate term debt, which matures in April 2016. The aggregate notional amount covered under these agreements totals $63 million (split evenly between the two agreements) and commenced on August 12, 2011 and expires on February 12, 2016. Under the terms of the interest rate swap agreement entered into on June 30, 2011, CRNF receives a floating rate based on three-month LIBOR and pays a fixed rate of 1.940% . Under the terms of the interest rate swap agreement entered into on July 1, 2011, CRNF receives a floating rate based on three-month LIBOR and pays a fixed rate of 1.975% . Both swap agreements are settled every 90 days. The effect of these swap agreements is to lock in a fixed rate of interest of approximately 1.960% plus the applicable margin paid to lenders over three-month LIBOR as governed by the CRNF credit facility. As of both September 30, 2015 and December 31, 2014, the effective rate of the term loan facility, net of impact of the interest rate swap agreements, was approximately 4.6% . The agreements were designated as cash flow hedges at inception and accordingly, the effective portion of the gain or loss on the swap is reported as a component of accumulated other comprehensive income (loss) and will be reclassified into interest expense when the interest rate swap transaction affects earnings. The ineffective portion of the gain or loss will be recognized immediately in interest expense in the condensed consolidated statements of operations. The realized losses on the interest rate swaps reclassified from accumulated other comprehensive loss into interest expense was less than $1 million for each of the three and nine months ended September 30, 2015 and 2014. Consolidated Derivative Information At September 30, 2015 and December 31, 2014, the volume of our derivative activities based on their notional exposure, categorized by primary underlying risk, is as follows: September 30, 2015 December 31, 2014 Long Notional Exposure Short Notional Exposure Long Notional Exposure Short Notional Exposure Primary underlying risk: (in millions) Credit swaps (1) $ 201 $ 1,619 $ 389 $ 1,493 Equity swaps 1 15,957 1 11,312 Foreign currency forwards — 866 — 1,578 Interest rate swap contracts (2) — 137 — 137 Commodity contracts 40 632 36 234 (1) The short notional amount on our credit swap positions is approximately $7.9 billion and $9.3 billion as of September 30, 2015 and December 31, 2014, respectively. However, because credit spreads cannot compress below zero, our downside short notional exposure to loss is approximately $1.6 billion and $1.5 billion as of September 30, 2015 and December 31, 2014, respectively. (2) The short notional amount on certain of our interest rate contracts with a three month duration is approximately $16.0 billion as of both September 30, 2015 and December 31, 2014. We assume that interest rates will not fall below zero and therefore our downside short notional exposure to loss on these contracts is $74 million (of the total $137 million disclosed in the above table) as of both September 30, 2015 and December 31, 2014. The Investment Funds also purchased equity forward contracts and wrote certain option contracts which are included in Level 2 investment securities. The volume of activities based on the notional exposure of these contracts is approximately $3.2 billion long notional exposure (equity contracts) at September 30, 2015, $108 million long notional exposure (equity contracts) at December 31, 2014 and $3 million short notional exposure (credit contracts) at December 31, 2014. The following table presents the consolidated fair values of our derivatives that are not designated as hedging instruments: Derivatives Not Designated as Hedging Instruments Asset Derivatives (1) Liability Derivatives (2) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 (in millions) Equity contracts $ 627 $ — $ 315 $ 539 Foreign exchange contracts — 11 1 — Credit contracts 346 1 45 85 Interest rate swap contracts — 1 — — Commodity contracts 74 47 — — Sub-total 1,047 60 361 624 Netting across contract types (3) (269 ) (10 ) (269 ) (10 ) Total (3) $ 778 $ 50 $ 92 $ 614 (1) Net asset derivatives are located within other assets in our condensed consolidated balance sheets. (2) Net liability derivatives are located within accrued expenses and other liabilities in our condensed consolidated balance sheets. (3) Excludes netting of cash collateral received and posted. The total collateral posted at September 30, 2015 and December 31, 2014 was approximately $0.9 billion and $1.2 billion , respectively, across all counterparties. The following table presents the effects of our derivative instruments not designated as hedging instruments on the statements of operations for the three and nine months ended September 30, 2015 and 2014: Gain (Loss) Recognized in Income (1) Derivatives Not Designated as Hedging Instruments Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (in millions) Equity contracts $ 892 $ (50 ) $ 741 $ (772 ) Foreign exchange contracts (2 ) 141 134 144 Credit contracts 387 163 536 133 Commodity contracts 57 26 6 171 $ 1,334 $ 280 $ 1,417 $ (324 ) (1) Gains (losses) recognized on derivatives are classified in net (loss) gain from investment activities in our condensed consolidated statements of operations for our Investment segment and are included in other income, net for all other segments. The Investment Funds also purchased call option contracts and equity forward contracts and wrote certain option contracts which are included in Level 2 investments. The fair market value of these positions was a net asset of $16 million and $17 million as of September 30, 2015 and December 31, 2014, respectively. These positions were included in investments in our condensed consolidated balance sheets. Included in net gain (loss) from investment activities in our condensed consolidated statements of operations related to these positions were (losses) gains of $(197) million and $(55) million for the three months ended September 30, 2015 and 2014, respectively, and $(75) million and $164 million for the nine months ended September 30, 2015 and 2014, respectively. The following table presents the consolidated fair values of our derivative instruments that are designated as cash flow hedging instruments: Derivatives Designated as Cash Flow Hedging Instruments Asset Derivatives (1) Liability Derivatives (2) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 (in millions) Interest rate swap contracts $ — $ — $ 1 $ 1 Commodity contracts — 1 2 2 Sub-total — 1 3 3 Netting across contract types — (1 ) — (1 ) Total $ — $ — $ 3 $ 2 (1) Located within other assets in our condensed consolidated balance sheets. (2) Located within accrued expenses and other liabilities in our condensed consolidated balance sheets. The following tables present the effect of our derivative instruments that are designated as cash flow hedging instruments on our condensed consolidated financial statements for the three and nine months ended September 30, 2015 and 2014: Three Months Ended September 30, 2015 Derivatives Designated as Hedging Instruments Amount of Loss Recognized in OCI on Derivatives (Effective Portion) Amount of Loss Reclassified from AOCI into Income (Effective Portion) Location of Loss Reclassified from AOCI into Income (Effective Portion) (in millions) (in millions) Commodity contracts $ (1 ) $ (1 ) Cost of goods sold $ (1 ) $ (1 ) Three Months Ended September 30, 2014 Derivatives Designated as Hedging Instruments Amount of (Loss) Gain Recognized in OCI on Derivatives (Effective Portion) Amount of (Loss) Gain Reclassified from AOCI into Income (Effective Portion) Location of (Loss) Gain Reclassified from AOCI into Income (Effective Portion) (in millions) (in millions) Interest rate swap contracts $ — $ (1 ) Interest expense Commodity contracts — 1 Cost of goods sold $ — $ — Nine Months Ended September 30, 2015 Derivatives Designated as Hedging Instruments Amount of Loss Recognized in OCI on Derivatives (Effective Portion) Amount of Loss Reclassified from AOCI into Income (Effective Portion) Location of Loss Reclassified from AOCI into Income (Effective Portion) (in millions) (in millions) Commodity contracts $ (3 ) $ (2 ) Cost of goods sold Foreign currency contracts — — Cost of goods sold $ (3 ) $ (2 ) Nine Months Ended September 30, 2014 Derivatives Designated as Hedging Instruments Amount of Gain Recognized in OCI on Derivatives (Effective Portion) Amount of Loss Reclassified from AOCI into Income (Effective Portion) Location of Loss Reclassified from AOCI into Income (Effective Portion) (in millions) (in millions) Interest rate swap contracts $ — $ (1 ) Interest expense Commodity contracts 1 (1 ) Cost of goods sold Foreign currency contracts — (1 ) Cost of goods sold $ 1 $ (3 )

Inventories, Net (Notes)

Inventories, Net (Notes)	9 Months Ended
	Sep. 30, 2015
Inventories, Net [Abstract]
Inventory Disclosure [Text Block]	Inventories, Net . Inventories, net consists of the following: September 30, 2015 December 31, 2014 (in millions) Raw materials $ 451 $ 450 Work in process 319 244 Finished goods 1,548 1,185 $ 2,318 $ 1,879

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	Goodwill and Intangible Assets, Net . Goodwill consists of the following: September 30, 2015 December 31, 2014 Gross Carrying Amount Accumulated Impairment Net Carrying Value Gross Carrying Amount Accumulated Impairment Net Carrying Value (in millions) Automotive $ 1,458 $ (226 ) $ 1,232 $ 1,389 $ (226 ) $ 1,163 Energy 930 (103 ) 827 930 (103 ) 827 Railcar 7 — 7 7 — 7 Mining 6 — 6 — — — Food Packaging 3 — 3 3 — 3 $ 2,404 $ (329 ) $ 2,075 $ 2,329 $ (329 ) $ 2,000 Intangible assets, net consists of the following: September 30, 2015 December 31, 2014 Gross Carrying Amount Accumulated Amortization Net Carrying Value Gross Carrying Amount Accumulated Amortization Net Carrying Value (in millions) Definite-lived intangible assets: Customer relationships $ 1,041 $ (390 ) $ 651 $ 957 $ (345 ) $ 612 Developed technology 144 (91 ) 53 120 (77 ) 43 In-place leases 121 (70 ) 51 121 (63 ) 58 Gasification technology license 60 (8 ) 52 60 (7 ) 53 Other 49 (22 ) 27 47 (20 ) 27 $ 1,415 $ (581 ) $ 834 $ 1,305 $ (512 ) $ 793 Indefinite-lived intangible assets: Trademarks and brand names $ 260 $ 257 Gaming licenses 38 38 298 295 Intangible assets, net $ 1,132 $ 1,088 Amortization expense associated with definite-lived intangible assets for the three months ended September 30, 2015 and 2014 was $25 million and $22 million , respectively, and for the nine months ended September 30, 2015 and 2014 was $70 million and $62 million , respectively. We utilize the straight-line method of amortization, recognized over the estimated useful lives of the assets. Automotive As further discussed in Note 2 , " Operating Units - Automotive," on February 6, 2015 and July 7, 2015, Federal-Mogul consummated the acquisitions of certain engine components businesses from TRW. As of September 30, 2015 , Federal-Mogul recorded $76 million of goodwill, $84 million of customer relationships and $22 million of developed technology related to these acquisitions. These intangible asset balances reflect measurement period adjustments which Federal-Mogul recorded during the second and third quarters of 2015. Because Federal-Mogul is in the process of finalizing certain customary post-closing adjustments, the provisional measurements of net assets are subject to further changes. The valuation of net assets was performed utilizing cost, income and market approaches. The TRW engine components business acquisition is not material, individually or in the aggregate with the IEH Auto and Ferrous Resources acquisitions, to our condensed consolidated financial statements. As further discussed in Note 2 , " Operating Units - Automotive," during the second quarter of 2015, IEH Auto acquired substantially all of the auto parts assets in the United States of Uni-Select, Inc., a leading automotive parts distributor for domestic and imported vehicles. As of September 30, 2015 , IEH Auto recorded an aggregate of $2 million of trade name and favorable leases as of the acquisition date. Because IEH Auto is in the process of finalizing certain customary post-closing adjustments, the provisional measurements of net assets are subject to change. The valuation of net assets was performed utilizing cost, income and market approaches. The acquisition of IEH Auto is not material, individually or in the aggregate with the TRW engine components business acquisition and the Ferrous Resources acquisition, to our condensed consolidated financial statements. We are currently performing the annual goodwill impairment test as of October 1, 2015 for our Automotive segment which will be finalized during the fourth quarter of 2015. Energy We perform our annual goodwill impairment analysis as of April 30 of each year for our Energy segment, or more frequently if impairment indicators exist. The first step of the impairment analysis involves comparing the fair values of these assets to the respective carrying values to determine the potential for goodwill impairment. The second step of the impairment test, if necessary, involves quantifying the level of goodwill impairment. The fair values of our Energy segment's reporting units are based upon consideration of various valuation methodologies, including a discounted cash flow analysis ("DCF") and pricing multiples of current and future earnings observed for comparable public companies. Assumptions used in a DCF require the exercise of significant judgment, including judgment about appropriate discount rates and terminal values, growth rates, and the amount and timing of expected future cash flows. The forecasted cash flows are based on current plans and for years beyond that plan, the estimates are based on assumed growth rates. We believe that our assumptions are consistent with the plans and estimates used to manage the underlying businesses. The discount rates used in a DCF, which are intended to reflect the risks inherent in future cash flow projections, are based on estimates of the weighted-average cost of capital (“WACC”) of a market participant. Such estimates are derived from our analysis of peer companies and consider the industry weighted average return on debt and equity from a market participant perspective. We finalized the annual goodwill impairment test for our Energy segment during the third quarter of 2015. Based on the results of our annual goodwill impairment test for our Energy segment, while the fair market value of our Energy segment's Petroleum reporting unit was substantially in excess of its carrying value, the fair market value of our Energy segment's Fertilizer reporting unit was approximately 1% in excess of its carrying value and was therefore considered at risk for failing "Step 1" of the goodwill impairment analysis. As of September 30, 2015, our Energy segment's Fertilizer reporting unit had $253 million of goodwill allocated to it. The most significant key assumption to determining the fair value of our Energy segment's Fertilizer reporting unit was its forecasted sales growth rate. If our Energy segment's Fertilizer reporting unit fails to achieve its forecasted sales growth rate, a goodwill impairment may result in future periods. During the fourth quarter of 2014, based on certain negative trends occurring in the energy markets, particularly with respect to the significant volatility in the oil markets as a result of a drop in forecasted worldwide demand for crude oil supply and inventories, we determined that goodwill impairment indicators existed in both of our Energy segment's Petroleum and Fertilizer reporting units. Accordingly, we performed a "Step 1" goodwill impairment analysis for our Energy segment's reporting units as of December 1, 2014. Our Energy segment’s petroleum reporting unit passed “Step 1” of the goodwill impairment analysis, and therefore, we did not perform “Step 2” of the goodwill impairment analysis for this reporting unit. Because our Energy segment's Fertilizer reporting unit failed "Step 1" of the goodwill impairment analysis, we therefore, performed "Step 2" of the goodwill impairment analysis. Based on "Step 2" results of the goodwill impairment analysis, we recognized a preliminary impairment charge of $103 million for our Energy segment's Fertilizer reporting unit for the year ended December 31, 2014. Due to the complexity inherent in the "Step 2" goodwill impairment test, we finalized the assessment of our Energy segment's goodwill impairment during the first quarter of 2015 and noted that no additional adjustments to goodwill were required for the first quarter of 2015. Railcar We perform the annual goodwill impairment test as of March 1 of each year for our Railcar segment. For purposes of goodwill impairment testing, our Railcar segment's manufacturing reporting unit is the only reporting unit with allocated goodwill. We assess qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit is greater than its carrying amount. If, however, we had determined that it was more likely than not that the fair value of the reporting unit was less than its carrying amount, then we would perform the first step of the two-step goodwill impairment test. In evaluating whether it is more likely than not that the fair value of the reporting unit is greater than its carrying amount, we considered various qualitative and quantitative factors, including macroeconomic conditions, railcar industry trends and the fact that our railcar manufacturing reporting unit has historical positive operating cash flows that we anticipate will continue. After assessing these factors, we determined that it was more likely than not the fair value of our railcar manufacturing reporting unit was greater than its carrying amount, and therefore no further testing was necessary. Mining As further discussed in Note 2 , " Operating Units - Mining," we acquired a controlling interest in Ferrous Resources during the second quarter of 2015. A preliminary valuation of the net assets of the Ferrous Resources resulted in $6 million allocated to goodwill as of the acquisition date. Because IEP Ferrous is in the process of finalizing certain customary post-closing adjustments, the provisional measurements of net assets are subject to change. The valuation of net assets was performed utilizing cost, income and market approaches. The acquisition of Ferrous Resources was not material, individually or in the aggregate with the TRW engine components business acquisition and the IEH Auto acquisition, to our condensed consolidated financial statements.

Property, Plant and Equipment,

Property, Plant and Equipment, Net	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Net	Property, Plant and Equipment, Net . Property, plant and equipment, net consists of the following: Useful Life September 30, 2015 December 31, 2014 (in years) (in millions) Land $ 628 $ 489 Buildings and improvements 4 - 40 2,566 2,353 Machinery, equipment and furniture 1 - 40 5,978 5,594 Assets leased to others 15 - 39 3,948 3,546 Construction in progress 707 584 13,827 12,566 Less: Accumulated depreciation and amortization (3,996 ) (3,611 ) Property, plant and equipment, net $ 9,831 $ 8,955 Assets leased to others are related to our Railcar and Real Estate segments. Included in assets leased to others in the table above are our Railcar segment's railcars for lease in the amount of approximately $3.5 billion and $3.1 billion as of September 30, 2015 and December 31, 2014, respectively. Additionally, included in assets leased to others in the table above are our Real Estate segment's properties on lease in the amount of $426 million and $450 million as of September 30, 2015 and December 31, 2014, respectively. Aggregate accumulated depreciation pertaining to assets leased to others is $1,025 million and $957 million as of September 30, 2015 and December 31, 2014, respectively. Depreciation and amortization expense related to property, plant and equipment for the three months ended September 30, 2015 and 2014 was $192 million and $180 million , respectively, and for the nine months ended September 30, 2015 and 2014 was $560 million and $522 million , respectively.

Debt

Debt	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt	Debt . Debt consists of the following: September 30, 2015 December 31, 2014 (in millions) 5.875% senior unsecured notes due 2022 - Icahn Enterprises/Icahn Enterprises Holdings $ 1,339 $ 1,337 6.00% senior unsecured notes due 2020 - Icahn Enterprises/Icahn Enterprises Holdings 1,708 1,708 4.875% senior unsecured notes due 2019 - Icahn Enterprises/Icahn Enterprises Holdings 1,270 1,270 3.50% senior unsecured notes due 2017 - Icahn Enterprises/Icahn Enterprises Holdings 1,172 1,171 Debt facilities - Automotive 2,900 2,584 Debt facilities - Energy 625 625 Debt and credit facilities - Railcar 2,361 2,133 Credit facilities - Gaming 293 295 Credit facilities - Food Packaging 270 272 Other 244 193 $ 12,182 $ 11,588 Senior Unsecured Notes - Icahn Enterprises and Icahn Enterprises Holdings 5.875% Senior Unsecured Notes Due 2022 On January 29, 2014, we and Icahn Enterprises Finance Corp. (“Icahn Enterprises Finance”) (collectively, the “Issuers”) issued $1.350 billion in aggregate principal amount of 5.875% Senior Notes due 2022 (the “2022 Notes”) pursuant to the purchase agreement, dated January 22, 2014 (the “2022 Notes Purchase Agreement”), by and among the Issuers, Icahn Enterprises Holdings, as guarantor, and Jefferies LLC, as initial purchaser (the “2022 Notes Purchaser”). The net proceeds from the sale of the 2022 Notes were approximately $1.340 billion after deducting the initial purchaser’s discount and commission and estimated fees and expenses related to the offering. Interest on the 2022 Notes are payable on February 1 and August 1 of each year, commencing August 1, 2014. The 2022 Notes Purchase Agreement contains customary representations, warranties and covenants of the parties and indemnification and contribution provisions whereby the Issuers and the Guarantor, on the one hand, and the 2022 Notes Purchaser, on the other, have agreed to indemnify each other against certain liabilities. The Issuers issued the 2022 Notes under the indenture dated as of January 29, 2014 (the “2022 Indenture”), among the Issuers, Icahn Enterprises Holdings, as guarantor (the “Guarantor”), and Wilmington Trust Company, as trustee. The 2022 Indenture contains customary events of defaults and covenants relating to, among other things, the incurrence of debt, affiliate transactions, liens and restricted payments. Prior to the maturity of the 2022 Notes, the Issuers may redeem some or all of the 2022 Notes at certain times by paying a premium as specified in the 2022 Indenture, plus accrued and unpaid interest. The 2022 Notes and the related guarantee are the senior unsecured obligations of the Issuers and rank equally with all of the Issuers’ and the Guarantor’s existing and future senior unsecured indebtedness and senior to all of the Issuers’ and the Guarantor’s existing and future subordinated indebtedness. The 2022 Notes and the related guarantee are effectively subordinated to the Issuers’ and the Guarantor’s existing and future secured indebtedness to the extent of the collateral securing such indebtedness. The 2022 Notes and the related guarantee are also effectively subordinated to all indebtedness and other liabilities of the Issuers’ subsidiaries other than the Guarantor. In connection with the sale of the 2022 Notes, the Issuers and the Guarantor entered into a certain registration rights agreement dated January 29, 2014. See below for further discussion of this registration rights agreement. 6.00% Senior Unsecured Notes Due 2020 On August 1, 2013, the Issuers issued $500 million aggregate principal amount of 6% Senior Notes due 2020 (the “Initial 2020 Notes”) pursuant to the purchase agreement, dated July 29, 2013, by and among the Issuers, the Guarantor, and Jefferies & Company, Inc., as initial purchaser. In addition, as described below, on January 21, 2014, the Issuers issued $1.200 billion in aggregate principal amount of 6% Senior Notes due 2020 (the "Additional 2020 Notes" and together with the Initial 2020 Notes, the "2020 Notes") pursuant to the purchase agreement, dated January 8, 2014, by and among the Issuers, the Guarantor, and Citigroup Global Markets Inc., Credit Suisse Securities (USA) LLC, Morgan Stanley & Co. LLC, Jefferies LLC and UBS Securities LLC, as initial purchasers. The net proceeds from the sale of the Initial 2020 Notes and the Additional 2020 Notes were $493 million and approximately $1.217 billion , respectively, after deducting the initial purchasers' discount and commission and estimated fees and expenses related to the offerings. The Additional 2020 Notes constitute the same series of securities of the 2020 Notes for purposes of the indenture governing the notes and vote together on all matters with such series. The Additional 2020 Notes have substantially identical terms as the Initial 2020 Notes. Interest on the 2020 Notes is payable on February 1 and August 1 of each year, commencing February 1, 2014. The 2020 Notes were issued under and are governed by an indenture, dated August 1, 2013 (the “2020 Indenture”), among the Issuers, the Guarantor and Wilmington Trust Company, as trustee. The 2020 Indenture contains customary events of defaults and covenants relating to, among other things, the incurrence of debt, affiliate transactions, liens and restricted payments. Prior to the maturity of the 2020 Notes, the Issuers may redeem some or all of the 2020 Notes at certain times by paying certain premiums as specified in the 2020 Indenture, plus accrued and unpaid interest. The 2020 Notes and the related guarantee are the senior unsecured obligations of the Issuers and the Guarantor and rank equally with all of the Issuers' and the Guarantor's existing and future senior unsecured indebtedness and rank senior to all of the Issuers' and the Guarantor's existing and future subordinated indebtedness. The series of notes constituting the 2020 Notes and the related guarantee are effectively subordinated to the Issuers' and the Guarantor's existing and future secured indebtedness to the extent of the collateral securing such indebtedness. The series of notes constituting the 2020 Notes and the related guarantee are also effectively subordinated to all indebtedness and other liabilities of the Issuers' subsidiaries other than the Guarantor. In connection with the issuance of the Initial 2020 Notes on August 1, 2013, the Issuers and the Guarantor entered into a registration rights agreement dated August 1, 2013. On September 26, 2013, we filed an initial registration statement on Form S-4 with respect to the Initial 2020 Notes for the sole purpose of exchanging the unregistered Initial 2020 Notes for notes that are registered with the SEC ("Exchange Notes"). The exchange offer registration statement on Form S-4 with respect to the Initial 2020 Notes was declared effective on December 9, 2013. Pursuant to the registration rights agreement dated August 1, 2013, we subsequently commenced the exchange offer to exchange the Initial 2020 Notes for Exchange Notes, which exchange offer expired on January 15, 2014. All of the Initial 2020 Notes were properly tendered in the exchange offer and accepted by us in exchange for the Exchange Notes. In connection with the sale of the Additional 2020 Notes, the Issuers and the Guarantor entered into a certain registration rights agreement dated January 29, 2014. See below for further discussion of this registration rights agreement. 4.875% Senior Unsecured Notes Due 2019 and 3.50% Senior Notes due 2017 On January 21, 2014, the Issuers issued $1.275 billion in aggregate principal amount of our 4.875% Senior Notes due 2019 (the “2019 Notes”) and $1.175 billion in aggregate principal amount of our 3.500% Senior Notes due 2017 (the “2017 Notes”) pursuant to the purchase agreement, dated January 8, 2014, by and among the Issuers, the Guarantor, and Citigroup Global Markets Inc., Credit Suisse Securities (USA) LLC, Morgan Stanley & Co. LLC, Jefferies LLC and UBS Securities LLC, as initial purchasers (the “New Notes Purchasers”). The net proceeds from the sale of the 2019 Notes and the 2017 Notes were approximately $1.269 billion and $1.169 billion , respectively, after deducting the initial purchasers' discount and commission and estimated fees and expenses related to the offering. We used the proceeds from the issuance of the Additional 2020 Notes, the 2019 Notes, and the 2017 Notes to refinance our prior notes ("2010-2012 Notes"). As a result of this refinancing, we purchased $3,500 million aggregate principal of the 2010-2012 Notes and recognized a loss of $108 million on extinguishment of debt during the first quarter of 2014. The 2010-2012 Notes were discharged in full on February 6, 2014. The Issuers issued the 2019 Notes and the 2017 Notes under an indenture dated as of January 21, 2014 (the “2017 and 2019 Indenture”), among the Issuers, Icahn Enterprises Holdings, as guarantor, and Wilmington Trust Company, as trustee. The 2017 and 2019 Indenture contains customary events of defaults and covenants relating to, among other things, the incurrence of debt, affiliate transactions, liens and restricted payments. Prior to the maturity of the 2017 or 2019 Notes, the Issuers may redeem either the 2017 or 2019 Notes by paying certain premiums as specified in the applicable 2017 or 2022 Indenture, plus accrued and unpaid interest as applicable. In connection with the sale of the Additional 2020 Notes, the 2019 Notes and the 2017 Notes (collectively, the "New Notes") and the 2022 Notes, the Issuers and the Guarantor entered into two registration rights agreements, one dated January 21, 2014 and the other January 29, 2014 (the “Registration Rights Agreements”), with the New Notes Purchasers and the 2022 Notes Purchaser, respectively. Pursuant to the Registration Rights Agreements, on March 28, 2014, we filed an initial Form S-4 with respect to the New Notes and 2022 Notes for the sole purpose of exchanging the unregistered New Notes and the 2022 Notes for Exchange Notes. The exchange offer registration statement on Form S-4 with respect to the New Notes and the 2022 Notes was declared effective on April 24, 2014. Pursuant to the Registration Rights Agreements, we subsequently commenced the exchange offer to exchange the New Notes and the 2022 Notes for Exchange Notes which exchange offer expired on May 23, 2014. Substantially all of the New Notes and 2022 Notes were properly tendered in the exchange offer and accepted by us in exchange for registered Exchange Notes. Senior Unsecured Notes Restrictions and Covenants The indentures governing both the New Notes and the 2022 Notes restrict the payment of cash distributions, the purchase of equity interests or the purchase, redemption, defeasance or acquisition of debt subordinated to the senior unsecured notes. The indentures also restrict the incurrence of debt or the issuance of disqualified stock, as defined in the indentures, with certain exceptions. In addition, the indentures require that on each quarterly determination date we and the guarantor of the notes (currently only Icahn Enterprises Holdings) maintain certain minimum financial ratios, as defined therein. The indentures also restrict the creation of liens, mergers, consolidations and sales of substantially all of our assets, and transactions with affiliates. As of September 30, 2015 and December 31, 2014, we were in compliance with all covenants, including maintaining certain minimum financial ratios, as defined in the indentures. Additionally, as of September 30, 2015 , based on covenants in the indentures governing our senior unsecured notes, we are permitted to incur approximately $584 million in additional indebtedness. Debt Facilities - Automotive On December 6, 2013, Federal-Mogul entered into an amendment (the “Federal-Mogul Revolver Amendment”) of its Term Loan and Revolving Credit Agreement dated as of December 27, 2007 (as amended, the “Federal-Mogul Credit Agreement”), among Federal-Mogul, the lenders party thereto, Citicorp USA, Inc., as Administrative Agent, JPMorgan Chase Bank, N.A., as Syndication Agent, and Wachovia Capital Finance Corporation and Wells Fargo Foothill, LLC, as Co-Documentation Agents, to amend its existing revolving credit facility to provide for a replacement revolving credit facility (the “Federal-Mogul Replacement Revolving Facility”). The Federal-Mogul Revolver Amendment, among other things, (i) increased the aggregate commitments available under the Federal-Mogul Replacement Revolving Facility from $540 million to $550 million , (ii) extended the maturity date of the Federal-Mogul Replacement Revolving Facility to December 6, 2018, subject to certain limited exceptions described below, and (iii) amended Federal-Mogul’s borrowing base to provide it with additional liquidity. Advances under the Federal-Mogul Replacement Revolving Facility generally bear interest at a variable rate per annum equal to (i) the Alternate Base Rate (as defined in the Federal-Mogul Credit Agreement) plus an adjustable margin of 0.50% to 1.00% based on the average monthly availability under the Federal-Mogul Replacement Revolving Facility or (ii) Adjusted LIBOR Rate (as defined in the Federal-Mogul Credit Agreement) plus a margin of 1.50% to 2.00% based on the average monthly availability under the Federal-Mogul Replacement Revolving Facility. An unused commitment fee of 0.375% also is payable under the terms of the Federal-Mogul Replacement Revolving Facility. Amendment to Credit Agreement On April 15, 2014, Federal-Mogul Holdings Corporation entered into a new tranche B term loan facility (the “New Tranche B Facility”) and a new tranche C term loan facility (the “New Tranche C Facility,” and together with the New Tranche B Facility, the “New Federal-Mogul Term Facilities”), which were arranged by Citigroup Global Markets Inc. and Credit Suisse Securities (USA) LLC (the "Term Arrangers"), and assumed all of the obligations of Federal-Mogul Corporation with respect to the Federal-Mogul Replacement Revolving Facility. The New Federal-Mogul Term Facilities were entered into, and the Federal-Mogul Replacement Revolving Facility was assumed, by Federal-Mogul Holdings Corporation, pursuant to an amendment dated as of April 15, 2014 to the previously existing Term Loan and Federal-Mogul Credit Agreement dated December 27, 2007 among Federal-Mogul Corporation, the lenders party thereto (listed below), Citibank, N.A., as Revolving Administrative Agent, Citibank, N.A., as Tranche B Term Administrative Agent, Credit Suisse AG, as Tranche C Term Administrative Agent, Citigroup Global Markets Inc., Credit Suisse Securities (USA) LLC and Wells Fargo Bank, N.A., as Joint Lead Arrangers and Joint Bookrunners with respect to the Federal-Mogul Credit Agreement and Wells Fargo Bank, N.A., as sole Documentation Agent with respect to the Federal-Mogul Credit Agreement. Immediately following the closing of the New Federal-Mogul Term Facilities, Federal-Mogul Holdings Corporation contributed all of the net proceeds from the New Facilities to Federal-Mogul Corporation, and Federal-Mogul Corporation repaid its existing outstanding indebtedness as a borrower under the tranche B and tranche C term loan facilities. In connection with this debt refinancing, our Automotive segment recognized a non-cash loss on debt extinguishment of $36 million during the nine months ended September 30, 2014, which was primarily attributable to the write-off of debt discounts, and is reflected in other income, net in the condensed consolidated statements of operations. The New Federal-Mogul Term Facilities, among other things, (i) provide for aggregate commitments under the New Tranche B Facility of $700 million with a maturity date of April 15, 2018, (ii) provide for aggregate commitments under the New Tranche C Facility of approximately $1.9 billion with a maturity date of April 15, 2021, (iii) increase the interest rates applicable to the New Federal-Mogul Facilities as described below, (iv) provide that for all outstanding letters of credit there is a corresponding decrease in borrowings available under the Federal-Mogul Replacement Revolving Facility, (v) provide that in the event that as of a particular determination date more than $700 million aggregate principal amount of existing term loans and certain related refinancing indebtedness will become due within 91 days of such determination date, the Federal-Mogul Replacement Revolving Facility will mature on such determination date, (vi) provide for additional incremental indebtedness, secured on a pari passu basis, of an unlimited amount of additional indebtedness if Federal-Mogul meets a financial covenant incurrence test, and (vii) amend certain other restrictive covenants. Pursuant to the New Federal-Mogul Term Facilities, Federal-Mogul Holdings Corporation assumed all of the obligations of Federal-Mogul Corporation with respect to the Federal-Mogul Replacement Revolving Facility. Advances under the New Tranche B Facility generally bear interest at a variable rate per annum equal to (i) the Alternate Base Rate plus a margin of 2.00% or (ii) the Adjusted LIBOR Rate plus a margin of 3.00% , subject, in each case, to a minimum rate of 1.00% . Advances under the New Tranche C Facility generally bear interest at a variable rate per annum equal to (i) the Alternate Base Rate plus a margin of 2.75% or (ii) the Adjusted LIBOR Rate plus a margin of 3.75% , subject, in each case, to a minimum rate of 1.00% plus the applicable margin. The obligations of Federal-Mogul under the Federal-Mogul Credit Agreement are guaranteed by substantially all of its domestic subsidiaries and certain foreign subsidiaries, and are secured by substantially all personal property and certain real property of Federal-Mogul and such guarantors, subject to certain limitations. The liens granted to secure these obligations and certain cash management and hedging obligations have first priority. The Federal-Mogul Credit Agreement contains certain affirmative and negative covenants and events of default, including, subject to certain exceptions, restrictions on incurring additional indebtedness, mandatory prepayment provisions associated with specified asset sales and dispositions, and limitations on: i) investments; ii) certain acquisitions, mergers or consolidations; iii) sale and leaseback transactions; iv) certain transactions with affiliates; and v) dividends and other payments in respect of capital stock. At September 30, 2015 and December 31, 2014, Federal-Mogul was in compliance with all debt covenants. As of September 30, 2015 and December 31, 2014, the borrowing availability under the Federal-Mogul Replacement Revolving Facility was $175 million and $516 million , respectively. As of September 30, 2015 , the outstanding balance on the Federal-Mogul Replacement Revolving Facility was $335 million . As of December 31, 2014, there were no borrowings outstanding under the Federal-Mogul Replacement Revolving Facility. Federal-Mogul had $40 million and $34 million of letters of credit outstanding as September 30, 2015 and December 31, 2014, respectively, pertaining to Federal-Mogul's term loan credit facility. To the extent letters of credit associated with the Federal-Mogul Replacement Revolving Facility are issued, there will be a corresponding decrease in borrowings available under this facility. Debt and Credit Facilities - Energy Senior Secured Notes On October 23, 2012, CVR Refining LLC and its wholly owned subsidiary, Coffeyville Finance Inc., completed a private offering of $500 million in aggregate principal amount of 6.50% Senior Notes due 2022 (the "CVR 2022 Notes"). The CVR 2022 Notes were issued at par. The CVR 2022 Notes are fully and unconditionally guaranteed by CVR Refining and each of CVR Refining's existing domestic subsidiaries on a joint and several basis. The CVR 2022 Notes mature on November 1, 2022, unless earlier redeemed or repurchased by the issuers. Interest is payable on the CVR 2022 Notes semi-annually on May 1 and November 1 of each year, commencing on May 1, 2013. The CVR 2022 Notes contain customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, the creation of liens on assets, the ability to dispose of assets, the ability to make certain payments on contractually subordinated debt, the ability to merge, consolidate with or into another entity and the ability to enter into certain affiliate transactions. The CVR 2022 Notes provide that CVR Refining can make distributions to holders of its common units provided, among other things, it has a minimum fixed charge coverage ratio and there is no default or event of default under the CVR 2022 Notes. As of September 30, 2015 , CVR Refining was in compliance with the covenants contained in the CVR 2022 Notes. Amended and Restated Asset Backed (ABL) Credit Facility CVR Refining has a senior secured asset based revolving credit facility (the "Amended and Restated ABL Credit Facility") with a group of lenders and Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent and collateral agent. The Amended and Restated ABL Credit Facility has an aggregate principal amount of up to $400 million with an incremental facility, which permits an increase in borrowings of up to $200 million subject to receipt of additional lender commitments and certain other conditions. The proceeds of the loans may be used for capital expenditures and working capital and general corporate purposes of CVR Refining and its subsidiaries. The Amended and Restated ABL Credit Facility provides for loans and letters of credit in an amount up to the aggregate availability under the facility, subject to meeting certain borrowing base conditions, with sub-limits of 10% of the total facility commitment for swingline loans and 90% of the total facility commitment for letters of credit. The Amended and Restated ABL Credit Facility is scheduled to mature on December 20, 2017. Borrowings under the Amended and Restated ABL Credit Facility bear interest at either a base rate or LIBOR plus an applicable margin. The applicable margin is (i) (a) 1.75% for LIBOR borrowings and (b) 0.75% for prime rate borrowings, in each case if quarterly average excess availability exceeds 50% of the lesser of the borrowing base and the total commitments and (ii) (a) 2.00% for LIBOR borrowings and (b) 1.00% for prime rate borrowings, in each case if quarterly average excess availability is less than or equal to 50% of the lesser of the borrowing base and the total commitments. The Amended and Restated ABL Credit Facility also requires the payment of customary fees, including an unused line fee of (i) 0.40% if the daily average amount of loans and letters of credit outstanding is less than 50% of the lesser of the borrowing base and the total commitments and (ii) 0.30% if the daily average amount of loans and letters of credit outstanding is equal to or greater than 50% of the lesser of the borrowing base and the total commitments. CVR Refining will also be required to pay customary letter of credit fees equal to, for standby letters of credit, the applicable margin on LIBOR loans on the maximum amount available to be drawn under and, for commercial letters of credit, the applicable margin on LIBOR loans less 0.50% on the maximum amount available to be drawn under, and customary facing fees equal to 0.125% of the face amount of, each letter of credit. The Amended and Restated ABL Credit Facility also contains customary covenants for a financing of this type that limit the ability of CVR Refining and its subsidiaries to, among other things, incur liens, engage in a consolidation, merger, purchase or sale of assets, pay dividends, incur indebtedness, make advances, investments and loans, enter into affiliate transactions, issue equity interests, or create subsidiaries and unrestricted subsidiaries. The Amended and Restated ABL Credit Facility also contains a fixed charge coverage ratio financial covenant, as defined therein. CVR Refining was in compliance with the covenants of the Amended and Restated ABL Credit Facility as of September 30, 2015 . As of September 30, 2015 , CVR Refining and its subsidiaries had availability under the Amended and Restated ABL Credit Facility of $372 million and had letters of credit outstanding of $28 million . There were no borrowings outstanding under the Amended and Restated ABL Credit Facility as of September 30, 2015 . CVR Partners Credit Facility CVR Partners' credit facility includes a term loan facility of $125 million and a revolving credit facility of $25 million , which was undrawn as of September 30, 2015 , with an uncommitted incremental facility of up to $50 million . No amounts were outstanding under the revolving credit facility at September 30, 2015 . There is no scheduled amortization of the credit facility, which matures in April 2016. CVR Partners is considering capital structure and refinancing options associated with the credit facility maturity. Borrowings under the credit facility bear interest based on a pricing grid determined by the trailing four quarter leverage ratio. The initial pricing for Eurodollar rate loans under the credit facility is the Eurodollar rate plus a margin of 3.50% or, for base rate loans, the prime rate plus 2.50% . Under its terms, the lenders under the credit facility were granted a first priority security interest (subject to certain customary exceptions) in substantially all of the assets of CRNF and CVR Partners. The credit facility requires CVR Partners to maintain a minimum interest coverage ratio and a maximum leverage ratio and contains customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, the incurrence of liens, disposal of assets, making restricted payments, making investments or acquisitions and entry into sale-leaseback transactions or affiliate transactions. The credit facility provides that CVR Partners can make distributions to holders of its common units provided, among other things, it is in compliance with the leverage ratio and interest coverage ratio on a pro forma basis after giving effect to any distribution and there is no default or event of default under the credit facility. As of September 30, 2015 , CRNF was in compliance with the covenants contained in the credit facility. Debt and Credit Facilities - Railcar ARI 2014 Lease Fleet Financing In January 2014, ARI, through its wholly owned subsidiary, Longtrain Leasing I, LLC ("Longtrain Leasing I") refinanced a certain term loan (the "Original ARI Term Loan") under an amended and restated credit agreement to, among other provisions, increase the aggregate borrowings available thereunder. In connection with the refinancing, Longtrain Leasing I received borrowings of $316 million , net of fees and expenses (the "ARI Refinanced Term Loan"). Of this amount, $194 million was used to refinance the Original ARI Term Loan, resulting in net proceeds of $122 million . In conjunction with the refinancing, ARI incurred a $2 million loss on extinguishment of debt, which is reflected in other income, net in our condensed consolidated statements of operations during the first quarter of 2014. As of December 31, 2014, the outstanding principal balance on the ARI Refinanced Term Loan was $309 million . In connection with the lease fleet financing as discussed below, the ARI Refinanced Term Loan was repaid in full during the first quarter of 2015. In October 2014, ARI, through Longtrain Leasing II LLC ("Longtrain Leasing II"), a wholly owned subsidiary of ARI, entered into a lease fleet financing facility for $100 million under a term loan agreement ("Longtrain Leasing II Term Loan") in order to support the growth of its leasing business. The Longtrain Leasing II Term Loan was scheduled to mature in April 2015. As of December 31, 2014, the outstanding principal balance on the Longtrain Leasing II Term Loan was $100 million . In connection with the lease fleet financing transaction as discussed below, the Longtrain Leasing II Term Loan was repaid in full during the first quarter of 2015. 2015 Lease Fleet Financing On January 29, 2015, ARI refinanced its lease fleet financing facilities to, among other things, increase the aggregate borrowings thereunder. In connection with the refinancing, Longtrain Leasing III LLC ("Longtrain Leasing III") completed a private placement of $626 million in aggregate principal amount of notes consisting of $250 million in aggregate principal amount of its 2.98% Fixed Rate Secured Railcar Equipment Notes, Class A-1 ("ARI Class A-1 Notes") and $376 million in aggregate principal amount of its 4.06% Fixed Rate Secured Railcar Equipment Notes, Class A-2 ("ARI Class A-2 Notes", and collectively with the ARI Class A-1 Notes, the "ARI 2015 Notes"). Of the aggregate principal amount, $409 million was used to refinance ARI's lease fleet financing facilities, resulting in net proceeds of $212 million . In conjunction with the refinancing, our Railcar segment incurred a $2 million loss on debt extinguishment, which is reflected in other income, net in the condensed consolidated statements of operations. This non-cash charge is related to the accelerated write-off of deferred debt issuance costs incurred in connection with the Longtrain Leasing I and Longtrain Leasing II lease fleet financings. As of September 30, 2015 , the outstanding principal balance on the ARI 2015 Notes was $608 million . The ARI 2015 Notes have a legal final maturity date of January 17, 2045 and an expected principal repayment date of January 15, 2025. The ARI 2015 Notes were issued pursuant to a certain indenture (the "ARI Indenture), dated January 29, 2015 between Longtrain Leasing III and U.S. Bank National Association, as indenture trustee ("ARI Indenture Trustee"). The ARI Class A-1 Notes bear interest at a fixed rate of 2.98% per annum, and the ARI Class A-2 Notes bear interest at a fixed rate of 4.06% per annum. Interest on the ARI 2015 Notes is payable monthly on the 15th calendar day of each month in accordance with the flow of funds provisions described in the ARI Indenture. While the legal final maturity date of the ARI 2015 Notes is January 17, 2045, cash flows from Longtrain Leasing III's assets will be applied, pursuant to the flow of funds provisions of the ARI Indenture, so as to achieve monthly targeted principal balances. Also, under the flow of funds provisions of the ARI Indenture, early amortization of the ARI 2015 Notes may be required in certain circumstances. If the ARI 2015 Notes are not repaid by the expected principal repayment date on January 15, 2025, additional interest will accrue at a rate of 5.0% per annum and be payable monthly according to the flow of funds. Pursuant to the terms of the ARI Indenture, ARI is required to maintain deposits in a liquidity reserve bank account equal to nine months of interest payments. As of September 30, 2015 , the liquidity reserve amount was $17 million , and included within restricted cash on the condensed consolidated balance sheets. Longtrain Leasing III can prepay or redeem the ARI Class A-1 Notes, in whole or in part, on any payment date and the ARI Class A-2 Notes, in whole or in part, on any payment date occurring on or after January 16, 2018. The Indenture contains covenants which limit, among other things, Longtrain Leasing III's ability to incur additional indebtedness or encumbrances on its assets, pay dividends or make distributions, make certain investments, perform its business other than specified activities, enter into certain types of transactions with its affiliates, and sell assets or consolidate or merge with or into other companies. These covenants are subject to a number of exceptions and qualifications. ARI was in compliance with all of these covenants as of September 30, 2015 . The ARI Indenture also contains certain customary events of default, including among others, failure to pay amounts when due after applicable grace periods, failure to comply with certain covenants and agreements, and certain events of bankruptcy or insolvency. Certain events of default under the ARI Indenture will make the outstanding principal balance and accrued interest on the ARI 2015 Notes, together with all amounts then due and owing to the noteholders, immediately due and payable without further action. For other events of default, the ARI Indenture Trustee, acting at the direction of a majority of the noteholders, may declare the principal of and accrued interest on all ARI 20

Pensions, Other Post-employment

Pensions, Other Post-employment Benefits and Employee Benefit Plans	9 Months Ended
	Sep. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Pensions,Other Post-employment Benefits and Employee Benefit Plans	Pension, Other Post-employment Benefits and Employee Benefit Plans . Federal-Mogul, ARI and Viskase each sponsor several defined benefit pension plans (the ''Pension Benefits'') (and, in the case of Viskase, its pension plans include defined contribution plans). Additionally, Federal-Mogul and Viskase each sponsors health care and life insurance benefits (''Other Post-Employment Benefits'') for certain employees and retirees around the world. The Pension Benefits are funded based on the funding requirements of federal and international laws and regulations, as applicable, in advance of benefit payments and the Other Post-Employment Benefits as benefits are provided to participating employees. As prescribed by applicable U.S. GAAP, Federal-Mogul, ARI and Viskase each uses, as applicable, appropriate actuarial methods and assumptions in accounting for its defined benefit pension plans, non-pension post-employment benefits, and disability, early retirement and other post-employment benefits. The measurement date for all defined benefit plans is December 31 of each year. Components of net periodic benefit cost for the three and nine months ended September 30, 2015 and 2014 are as follows: Pension Benefits Other Post- Employment Benefits Three Months Ended September 30, Three Months Ended September 30, 2015 2014 2015 2014 (in millions) Service cost $ 5 $ 4 $ — $ — Interest cost 18 19 3 4 Expected return on plan assets (18 ) (19 ) — — Amortization of actuarial losses 6 2 2 1 Amortization of prior service credit — — (1 ) (2 ) $ 11 $ 6 $ 4 $ 3 Pension Benefits Other Post- Nine Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (in millions) Service cost $ 15 $ 12 $ — $ — Interest cost 50 57 10 12 Expected return on plan assets (53 ) (56 ) — — Amortization of actuarial losses 20 8 4 2 Amortization of prior service credit — — (3 ) (4 ) $ 32 $ 21 $ 11 $ 10

Net Income Per LP Unit

Net Income Per LP Unit	9 Months Ended
	Sep. 30, 2015
Net Income Per LP Unit [Abstract]
Net Income Per LP Unit	Net Income Per LP Unit . The following table sets forth the allocation of net income attributable to Icahn Enterprises allocable to limited partners and the computation of basic and diluted income per LP unit of Icahn Enterprises for the periods indicated: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (in millions, except per unit data) Net (loss) income attributable to Icahn Enterprises $ (440 ) $ (355 ) $ (67 ) $ 105 Net (loss) income attributable to Icahn Enterprises allocable to limited partners (98.01% allocation) $ (432 ) $ (348 ) $ (66 ) $ 103 Basic and diluted (loss) income per LP unit $ (3.40 ) $ (2.90 ) $ (0.53 ) $ 0.87 Basic and diluted weighted average LP units outstanding 127 120 125 118 Unit Distributions On February 20, 2015, Icahn Enterprises declared a quarterly distribution in the amount of $1.50 per depositary unit in which each depositary unit holder had the option to make an election to receive either cash or additional depositary units. As a result, on April 22, 2015, Icahn Enterprises distributed an aggregate 1,713,935 depositary units to unit holders electing to receive depositary units in connection with this distribution. On May 5, 2015, Icahn Enterprises declared a quarterly distribution in the amount of $1.50 per depositary unit in which each depositary unit holder had the option to make an election to receive either cash or additional depositary units. As a result, on June 30, 2015, Icahn Enterprises distributed an aggregate 1,825,930 depositary units to unit holders electing to receive depositary units in connection with this distribution. On July 30, 2015, Icahn Enterprises declared a quarterly distribution in the amount of $1.50 per depositary unit in which each depositary unit holder had the option to make an election to receive either cash or additional depositary units. As a result, on September 28, 2015, Icahn Enterprises distributed an aggregate 2,309,812 depositary units to unit holders electing to receive depositary units in connection with this distribution. Mr. Icahn and his affiliates elected to receive a majority of their proportionate share of these distributions in depositary units. As of November 6, 2015 , Mr. Icahn and his affiliates owned 88.8% of Icahn Enterprises outstanding depositary units.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting . As of September 30, 2015 , our ten operating segments, which also constitute our reporting segments, are: (1) Investment; (2) Automotive; (3) Energy; (4) Metals; (5) Railcar; (6) Gaming; (7) Mining; (8) Food Packaging; (9) Real Estate; and (10) Home Fashion. Our determination of what constitutes an operating segment is based on the various industries in which our businesses operate and how we manage those businesses in accordance with our investment strategy. We assess and measure segment operating results based on net income from continuing operations attributable to Icahn Enterprises and Icahn Enterprises Holdings, as disclosed below. In addition to our ten reporting segments, we present the results of the Holding Company, which includes the unconsolidated results of Icahn Enterprises and Icahn Enterprises Holdings, and investment activity and expenses associated with the activities of the Holding Company. See Note 2 , “ Operating Units ,” for a detailed description of each of our reporting segments. Icahn Enterprises' condensed statements of operations by reporting segment for the three and nine months ended September 30, 2015 and 2014 are presented below: Three Months Ended September 30, 2015 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) Revenues: Net sales $ — $ 1,980 $ 1,409 $ 92 $ 92 $ — $ 12 $ 86 $ 1 $ 48 $ — $ 3,720 Other revenues from operations — — — — 126 219 — — 21 — — 366 Net (loss) income from investment activities (948 ) — — — — — — — — — 1 (947 ) Interest and dividend income 32 1 — — 1 1 1 — — — — 36 Other (loss) income, net (1 ) 6 13 — 3 — (2 ) (5 ) 20 1 2 37 (917 ) 1,987 1,422 92 222 220 11 81 42 49 3 3,212 Expenses: Cost of goods sold — 1,660 1,270 102 69 — 14 68 — 41 — 3,224 Other expenses from operations — — — — 51 104 — — 13 — — 168 Selling, general and administrative (24 ) 269 34 5 12 84 5 14 4 9 6 418 Restructuring — 18 — — — — — — — — — 18 Impairment — 6 — — — — — — — — — 6 Interest expense 148 37 12 — 20 3 — 3 1 — 72 296 124 1,990 1,316 107 152 191 19 85 18 50 78 4,130 Income (loss) before income tax (expense) benefit (1,041 ) (3 ) 106 (15 ) 70 29 (8 ) (4 ) 24 (1 ) (75 ) (918 ) Income tax (expense) benefit — (7 ) (17 ) 7 (16 ) (12 ) 1 — — — 22 (22 ) Net (loss) income (1,041 ) (10 ) 89 (8 ) 54 17 (7 ) (4 ) 24 (1 ) (53 ) (940 ) Less: net loss (income) attributable to non-controlling interests 562 (1 ) (39 ) — (19 ) (5 ) 1 1 — — — 500 Net (loss) income attributable to Icahn Enterprises $ (479 ) $ (11 ) $ 50 $ (8 ) $ 35 $ 12 $ (6 ) $ (3 ) $ 24 $ (1 ) $ (53 ) $ (440 ) Supplemental information: Capital expenditures $ — $ 111 $ 55 $ 4 $ 133 $ 16 $ 12 $ 6 $ — $ 1 $ — $ 338 Depreciation and amortization (1) $ — $ 89 $ 56 $ 8 $ 32 $ 17 $ 3 $ 6 $ 5 $ 1 $ — $ 217 Three Months Ended September 30, 2014 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) Revenues: Net sales $ — $ 1,871 $ 2,280 $ 186 $ 74 $ — $ — $ 95 $ 5 $ 46 $ — $ 4,557 Other revenues from operations — — — — 108 220 — — 22 — — 350 Net (loss) income from investment activities (501 ) — 2 — — — — — — — (93 ) (592 ) Interest and dividend income 58 1 1 — 1 1 — — — — — 62 Other (loss) income, net (1 ) 18 26 1 (1 ) (1 ) — (1 ) — 2 2 45 (444 ) 1,890 2,309 187 182 220 — 94 27 48 (91 ) 4,422 Expenses: Cost of goods sold — 1,609 2,251 188 55 — — 73 3 39 — 4,218 Other expenses from operations — — — — 44 108 — — 14 — — 166 Selling, general and administrative 37 222 39 5 11 90 — 13 4 7 3 431 Restructuring — 25 — — — — — — — (2 ) — 23 Impairment — 1 — — — — — — 3 — — 4 Interest expense 87 35 10 — 16 4 — 3 — — 71 226 124 1,892 2,300 193 126 202 — 89 24 44 74 5,068 Income (loss) before income tax benefit (expense) (568 ) (2 ) 9 (6 ) 56 18 — 5 3 4 (165 ) (646 ) Income tax benefit (expense) — 1 2 3 (12 ) (5 ) — (3 ) — — 33 19 Net (loss) income (568 ) (1 ) 11 (3 ) 44 13 — 2 3 4 (132 ) (627 ) Less: net loss (income) attributable to non-controlling interests 298 3 (8 ) — (15 ) (5 ) — (1 ) — — — 272 Net (loss) income attributable to Icahn Enterprises $ (270 ) $ 2 $ 3 $ (3 ) $ 29 $ 8 $ — $ 1 $ 3 $ 4 $ (132 ) $ (355 ) Supplemental information: Capital expenditures $ — $ 109 $ 56 $ 17 $ 188 $ 23 $ — $ 6 $ — $ — $ — $ 399 Depreciation and amortization (1) $ — $ 88 $ 54 $ 7 $ 27 $ 14 $ — $ 5 $ 6 $ 1 $ — $ 202 Nine Months Ended September 30, 2015 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) Revenues: Net sales $ — $ 5,831 $ 4,422 $ 301 $ 281 $ — $ 18 $ 262 $ 2 $ 147 $ — $ 11,264 Other revenues from operations — — — — 367 615 — — 60 — — 1,042 Net income (loss) from investment activities 231 — 36 — — — — — — — (31 ) 236 Interest and dividend income 125 4 1 — 2 1 1 — — — 2 136 Other (loss) income, net (1 ) 41 (51 ) 3 5 (1 ) (3 ) (8 ) 41 1 2 29 355 5,876 4,408 304 655 615 16 254 103 148 (27 ) 12,707 Expenses: Cost of goods sold — 4,950 3,839 328 208 — 20 201 1 126 — 9,673 Other expenses from operations — — — — 151 297 — — 36 — — 484 Selling, general and administrative 206 722 99 15 31 253 7 37 9 25 19 1,423 Restructuring — 57 — — — — — — — — — 57 Impairment — 10 — — — — — — — — — 10 Interest expense 412 107 36 — 61 9 1 9 2 — 216 853 618 5,846 3,974 343 451 559 28 247 48 151 235 12,500 (Loss) income before income tax (expense) benefit (263 ) 30 434 (39 ) 204 56 (12 ) 7 55 (3 ) (262 ) 207 Income tax (expense) benefit — (30 ) (87 ) 17 (50 ) (23 ) (1 ) (5 ) — — (5 ) (184 ) Net (loss) income (263 ) — 347 (22 ) 154 33 (13 ) 2 55 (3 ) (267 ) 23 Less: net loss (income) attributable to non-controlling interests 144 (4 ) (166 ) — (56 ) (10 ) 3 (1 ) — — — (90 ) Net (loss) income attributable to Icahn Enterprises $ (119 ) $ (4 ) $ 181 $ (22 ) $ 98 $ 23 $ (10 ) $ 1 $ 55 $ (3 ) $ (267 ) $ (67 ) Supplemental information: Capital expenditures $ — $ 328 $ 142 $ 23 $ 463 $ 77 $ 14 $ 15 $ 1 $ 4 $ — $ 1,067 Depreciation and amortization (1) $ — $ 257 $ 172 $ 22 $ 93 $ 46 $ 4 $ 15 $ 16 $ 5 $ — $ 630 Nine Months Ended September 30, 2014 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) Revenues: Net sales $ — $ 5,522 $ 7,268 $ 563 $ 314 $ — $ — $ 276 $ 13 $ 134 $ — $ 14,090 Other revenues from operations — — — — 302 571 — — 61 — — 934 Net gain (loss) from investment activities 648 — (1 ) — — — — — — — (138 ) 509 Interest and dividend income 154 3 2 — 2 2 — — — — 2 165 Other income (loss), net 1 (1 ) 171 1 (4 ) 37 — (16 ) 3 3 (102 ) 93 803 5,524 7,440 564 614 610 — 260 77 137 (238 ) 15,791 Expenses: Cost of goods sold — 4,689 6,856 571 242 — — 208 7 114 — 12,687 Other expenses from operations — — — — 131 288 — — 39 — — 458 Selling, general and administrative 147 622 106 17 33 242 — 35 10 22 13 1,247 Restructuring — 63 — — — — — — — (2 ) — 61 Impairment — 3 — — — — — — 3 — — 6 Interest expense 189 92 28 — 43 10 — 11 2 — 218 593 336 5,469 6,990 588 449 540 — 254 61 134 231 15,052 Income (loss) before income tax (expense) benefit 467 55 450 (24 ) 165 70 — 6 16 3 (469 ) 739 Income tax (expense) benefit — (27 ) (100 ) 11 (38 ) (18 ) — (4 ) — — 10 (166 ) Net income (loss) 467 28 350 (13 ) 127 52 — 2 16 3 (459 ) 573 Less: net (income) loss attributable to non-controlling interests (231 ) (7 ) (165 ) — (47 ) (17 ) — (1 ) — — — (468 ) Net income (loss) attributable to Icahn Enterprises $ 236 $ 21 $ 185 $ (13 ) $ 80 $ 35 $ — $ 1 $ 16 $ 3 $ (459 ) $ 105 Supplemental information: Capital expenditures $ — $ 282 $ 171 $ 24 $ 438 $ 52 $ — $ 16 $ 1 $ 2 $ — $ 986 Depreciation and amortization (1) $ — $ 251 $ 162 $ 19 $ 78 $ 36 $ — $ 16 $ 17 $ 5 $ — $ 584 (1) Excludes amounts related to the amortization of deferred financing costs and debt discounts and premiums included in interest expense in the amounts of $5 million and $4 million for the three months ended September 30, 2015 and 2014, respectively, and $11 million and $17 million for the nine months ended September 30, 2015 and 2014, respectively. Icahn Enterprises' condensed balance sheets by reporting segment as of September 30, 2015 and December 31, 2014 are presented below: September 30, 2015 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) ASSETS Cash and cash equivalents $ 11 $ 235 $ 1,012 $ 6 $ 271 $ 223 $ 28 $ 43 $ 16 $ 14 $ 182 $ 2,041 Cash held at consolidated affiliated partnerships and restricted cash 1,366 — — 4 45 14 1 1 2 5 3 1,441 Investments 13,150 280 — — 29 29 — — — — 173 13,661 Accounts receivable, net — 1,529 133 39 52 9 4 65 7 38 — 1,876 Inventories, net — 1,675 285 53 126 — 37 76 — 66 — 2,318 Property, plant and equipment, net — 2,379 2,691 142 2,741 743 295 151 614 72 3 9,831 Goodwill and intangible assets, net — 1,881 1,170 7 7 74 6 8 51 3 — 3,207 Other assets 947 465 119 23 99 205 20 86 18 9 86 2,077 Total assets $ 15,474 $ 8,444 $ 5,410 $ 274 $ 3,370 $ 1,297 $ 391 $ 430 $ 708 $ 207 $ 447 $ 36,452 LIABILITIES AND EQUITY Accounts payable, accrued expenses and other liabilities $ 686 $ 2,137 $ 1,402 $ 49 $ 319 $ 135 $ 48 $ 66 $ 21 $ 30 $ 38 $ 4,931 Securities sold, not yet purchased, at fair value 1,237 — — — — — — — — — — 1,237 Due to brokers 4,504 — — — — — — — — — — 4,504 Post-employment benefit liability — 1,253 — 2 8 — — 49 — — — 1,312 Debt — 3,025 674 1 2,361 293 39 271 29 — 5,489 12,182 Total liabilities 6,427 6,415 2,076 52 2,688 428 87 386 50 30 5,527 24,166 Equity attributable to Icahn Enterprises 4,168 1,655 1,751 222 726 601 234 28 658 177 (5,080 ) 5,140 Equity attributable to non-controlling interests 4,879 374 1,583 — (44 ) 268 70 16 — — — 7,146 Total equity 9,047 2,029 3,334 222 682 869 304 44 658 177 (5,080 ) 12,286 Total liabilities and equity $ 15,474 $ 8,444 $ 5,410 $ 274 $ 3,370 $ 1,297 $ 391 $ 430 $ 708 $ 207 $ 447 $ 36,452 December 31, 2014 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) ASSETS Cash and cash equivalents $ 2 $ 332 $ 754 $ 19 $ 412 $ 196 $ — $ 39 $ 24 $ 11 $ 1,123 $ 2,912 Cash held at consolidated affiliated partnerships and restricted cash 1,366 — — 4 35 16 — 1 2 8 3 1,435 Investments 13,961 269 77 — 29 33 — — — — 131 14,500 Accounts receivable, net — 1,356 137 51 41 9 — 63 4 30 — 1,691 Inventories, net — 1,215 330 67 117 — — 77 — 73 — 1,879 Property, plant and equipment, net — 2,160 2,692 144 2,376 719 — 154 633 74 3 8,955 Goodwill and intangible assets, net — 1,744 1,184 8 7 75 — 9 58 3 — 3,088 Other assets 131 453 160 22 103 212 — 93 24 9 113 1,320 Total assets $ 15,460 $ 7,529 $ 5,334 $ 315 $ 3,120 $ 1,260 $ — $ 436 $ 745 $ 208 $ 1,373 $ 35,780 LIABILITIES AND EQUITY Accounts payable, accrued expenses and other liabilities $ 864 $ 1,933 $ 1,471 $ 60 $ 294 $ 130 $ — $ 64 $ 20 $ 28 $ 13 $ 4,877 Securities sold, not yet purchased, at fair value 337 — — — — — — — — — — 337 Due to brokers 5,197 — — — — — — — — — — 5,197 Post-employment benefit liability — 1,328 — 2 9 — — 52 — — — 1,391 Debt — 2,690 675 3 2,133 295 — 274 32 — 5,486 11,588 Total liabilities 6,398 5,951 2,146 65 2,436 425 — 390 52 28 5,499 23,390 Equity attributable to Icahn Enterprises 4,284 1,231 1,612 250 711 578 — 30 693 180 (4,126 ) 5,443 Equity attributable to non-controlling interests 4,778 347 1,576 — (27 ) 257 — 16 — — — 6,947 Total equity 9,062 1,578 3,188 250 684 835 — 46 693 180 (4,126 ) 12,390 Total liabilities and equity $ 15,460 $ 7,529 $ 5,334 $ 315 $ 3,120 $ 1,260 $ — $ 436 $ 745 $ 208 $ 1,373 $ 35,780 Icahn Enterprises Holdings Due to the structure of our business, the consolidated results of operations for Icahn Enterprises and Icahn Enterprises Holdings are substantially the same. Differences relate to deferred financing costs which are only reflected in the results of operations for the Holding Company. See Note 10 , " Debt ," for additional information. Segment information for Icahn Enterprises Holdings is presented below for significant financial statement line items affected by these differences. Three Months Ended September 30, September 30, December 31, 2015 2014 2015 2014 Interest Expense Net (Loss) Income Net (Loss) Income Attributable to Icahn Enterprises Holdings Interest Expense Net (Loss) Income Net (Loss) Income Attributable to Icahn Enterprises Holdings Total Assets Total Assets (in millions) (in millions) Investment $ 148 $ (1,041 ) $ (479 ) $ 87 $ (568 ) $ (270 ) $ 15,474 $ 15,460 Automotive 37 (10 ) (11 ) 35 (1 ) 2 8,444 7,529 Energy 12 89 50 10 11 3 5,410 5,334 Metals — (8 ) (8 ) — (3 ) (3 ) 274 315 Railcar 20 54 35 16 44 29 3,370 3,120 Gaming 3 17 12 4 13 8 1,297 1,260 Mining — (7 ) (6 ) — — — 391 — Food Packaging 3 (4 ) (3 ) 3 2 1 430 436 Real Estate 1 24 24 — 3 3 708 745 Home Fashion — (1 ) (1 ) — 4 4 207 208 Holding Company 72 (53 ) (53 ) 71 (132 ) (132 ) 471 1,396 Consolidated $ 296 $ (940 ) $ (440 ) $ 226 $ (627 ) $ (355 ) $ 36,476 $ 35,803 Nine Months Ended September 30, 2015 2014 Interest Expense Net (Loss) Income Net (Loss) Income Attributable to Icahn Enterprises Holdings Interest Expense Net Income (Loss) Net Income (Loss) Attributable to Icahn Enterprises Holdings (in millions) Investment $ 412 $ (263 ) $ (119 ) $ 189 $ 467 $ 236 Automotive 107 — (4 ) 92 28 21 Energy 36 347 181 28 350 185 Metals — (22 ) (22 ) — (13 ) (13 ) Railcar 61 154 98 43 127 80 Gaming 9 33 23 10 52 35 Mining 1 (13 ) (10 ) — — — Food Packaging 9 2 1 11 2 1 Real Estate 2 55 55 2 16 16 Home Fashion — (3 ) (3 ) — 3 3 Holding Company 215 (266 ) (266 ) 217 (458 ) (458 ) Consolidated $ 852 $ 24 $ (66 ) $ 592 $ 574 $ 106 Amounts related to the amortization of deferred financing costs and debt discounts and premiums included in interest expense for the consolidated results of Icahn Enterprises Holdings were $5 million and $4 million for the three months ended September 30, 2015 and 2014, respectively, and $10 million and $16 million for the nine months ended September 30, 2015 and 2014, respectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes . For the three months ended September 30, 2015 , each of Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $22 million on pre-tax loss of $918 million compared to an income tax benefit of $19 million on pre-tax loss of $646 million for the three months ended September 30, 2014 . Our effective income tax rate was (2.4)% and 2.9% for the three months ended September 30, 2015 and 2014, respectively. For each of the three months ended September 30, 2015 and 2014, the effective tax rate was lower than the statutory federal rate of 35% , primarily due to partnership losses not subject to taxation, as such taxes are the responsibility of the partners. For the nine months ended September 30, 2015 , each of Icahn Enterprises and Icahn Enterprises Holdings (except as noted) recorded an income tax expense of $184 million on pre-tax income of $207 million (in the case of Icahn Enterprises Holdings, on pre-tax income of $208 million ) compared to an income tax expense of $166 million on pre-tax income of $739 million (in the case of Icahn Enterprises Holdings, on pre-tax income of $740 million ) for the nine months ended September 30, 2014 . The effective income tax rate was 88.9% and 22.5% for Icahn Enterprises for the nine months ended September 30, 2015 and 2014, respectively, and 88.5% and 22.4% for Icahn Enterprises Holdings for the nine months ended September 30, 2015 and 2014, respectively). For the nine months ended September 30, 2015 the effective tax rate was higher than the statutory federal rate of 35% , primarily due to partnership losses not subject to taxation. For the nine months ended September 30, 2014, the effective tax rate was lower than the statutory federal rate of 35% , primarily due to partnership income not subject to taxation, as such taxes are the responsibility of the partners.

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Abstract]
Accumulated Other Comprehensive Loss	Changes in Accumulated Other Comprehensive Loss . Changes in accumulated other comprehensive loss consists of the following: Post-Employment Benefits, Net of Tax Hedge Instruments, Net of Tax Translation Adjustments and Other, Net of Tax Total (in millions) Balance, December 31, 2014 $ (692 ) $ (26 ) $ (575 ) $ (1,293 ) Other comprehensive income (loss) before reclassifications, net of tax 11 (3 ) (181 ) (173 ) Reclassifications from accumulated other comprehensive income (loss) to earnings (1) 23 2 (19 ) 6 Other comprehensive income (loss), net of tax 34 (1 ) (200 ) (167 ) Balance, September 30, 2015 $ (658 ) $ (27 ) $ (775 ) $ (1,460 ) (1) See Note 11 , " Pension, Other Post-employment Benefits and Employee Benefit Plans ," and Note 6 , " Financial Instruments ," for additional information with respect to reclassifications from accumulated other comprehensive loss to earnings relating to post-employment benefits, net of tax and hedge instruments, net of tax, respectively. Such items do not represent reclassifications in their entirety. During the nine months ended September 30, 2015 , our Energy segment reclassified from accumulated other comprehensive loss to earnings for the sale of certain available-for-sale securities as well as the impact of transferring balances in available-for-sale securities to trading securities. See Note 4 , " Investments and Related Matters - Other Segments," for further discussion.

Other Income, Net

Other Income, Net	9 Months Ended
	Sep. 30, 2015
Other (Loss) Income, Net [Abstract]
Other (Loss) Income, Net	Other Income, Net . Other income, net consists of the following: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (in millions) Realized and unrealized gain (loss) on derivatives, net (Note 6) $ 12 $ 26 $ (52 ) $ 171 (Loss) gain on acquisition (Note 2) (1 ) — 2 — Gain on disposition of assets, net 19 2 39 4 Loss on extinguishment of debt (Note 10) — — (2 ) (162 ) Tax settlement gain — — — 32 Equity earnings from non-consolidated affiliates 11 13 43 39 Foreign currency translation loss (6 ) — (8 ) (5 ) Other 2 4 7 14 $ 37 $ 45 $ 29 $ 93 During the first quarter of 2014, our Gaming segment received $32 million in cash payments to satisfy future credits in connection with a certain negotiated tax settlement.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies . Automotive Environmental Matters Federal-Mogul is a defendant in lawsuits filed, or the recipient of administrative orders issued or demand letters received, in various jurisdictions pursuant to the Federal Comprehensive Environmental Response Compensation and Liability Act of 1980 (“CERCLA”) or other similar national, provincial or state environmental remedial laws. These laws provide that responsible parties may be liable to pay for remediating contamination resulting from hazardous substances that were discharged into the environment by them, by prior owners or occupants of property they currently own or operate, or by others to whom they sent such substances for treatment or other disposition at third party locations. Federal-Mogul has been notified by the United States Environmental Protection Agency, other national environmental agencies, and various provincial and state agencies that it may be a potentially responsible party (“PRP”) under such laws for the cost of remediating hazardous substances pursuant to CERCLA and other national and state or provincial environmental laws. PRP designation often results in the funding of site investigations and subsequent remedial activities. Many of the sites that are likely to be the costliest to remediate are often current or former commercial waste disposal facilities to which numerous companies sent wastes. Despite the potential joint and several liability that might be imposed on Federal-Mogul under CERCLA and some of the other laws pertaining to these sites, its share of the total waste sent to these sites has generally been small. Federal-Mogul believes its exposure for liability at these sites is limited. Federal-Mogul has also identified certain other present and former properties at which it may be responsible for cleaning up or addressing environmental contamination, in some cases as a result of contractual commitments and/or federal or state environmental laws. Federal-Mogul is actively seeking to resolve these actual and potential statutory, regulatory and contractual obligations. Although difficult to quantify based on the complexity of the issues, Federal-Mogul has accrued amounts corresponding to its best estimate of the costs associated with such regulatory and contractual obligations on the basis of available information from site investigations and best professional judgment of consultants. Total environmental liabilities, determined on an undiscounted basis, were $16 million and $15 million as of September 30, 2015 and December 31, 2014, respectively, and are included in accrued expenses and other liabilities in our condensed consolidated balance sheets. Federal-Mogul believes that recorded environmental liabilities will be adequate to cover its estimated liability for its exposure in respect to such matters. In the event that such liabilities were to significantly exceed the amounts recorded by Federal-Mogul, our Automotive segment's results of operations could be materially affected. At September 30, 2015 , Federal-Mogul estimates reasonably possible material additional losses, above and beyond its best estimate of required remediation costs as recorded, to approximate $44 million . Asset Retirement Obligations Federal-Mogul has identified sites with contractual obligations and several sites that are closed or expected to be closed and sold. In connection with these sites, Federal-Mogul has accrued $19 million and $24 million as of September 30, 2015 and December 31, 2014, respectively, for asset retirement obligations ("ARO"), primarily related to anticipated costs of removing hazardous building materials at its facilities, and has considered impairment issues that may result from capitalization of these ARO amounts. Federal-Mogul has conditional asset retirement obligations ("CARO"), primarily related to removal costs of hazardous materials in buildings, for which it believes reasonable cost estimates cannot be made at this time because it does not believe it has a reasonable basis to assign probabilities to a range of potential settlement dates for these retirement obligations. Accordingly, Federal-Mogul is currently unable to determine amounts to accrue for CARO at such sites. Other Matters On April 25, 2014, a group of plaintiffs brought an action against Federal-Mogul Products, Inc. (“F-M Products”), a wholly owned subsidiary of Federal-Mogul, alleging injuries and damages associated with the discharge of chlorinated hydrocarbons by the former owner of a facility located in Kentucky. Since 1998, when F-M Products acquired the facility, it has been cooperating with the applicable regulatory agencies on remediating the prior discharges pursuant to an order entered into by the facility’s former owner. Federal-Mogul is unable to estimate any reasonably possible range of loss for reasons including that the plaintiffs did not claim any amount of damages in their complaint. F-M Products intends to vigorously defend this litigation. Energy Unconditional Purchase Obligations CVR leases various equipment, including railcars, and real properties under long-term operating leases expiring at various dates. For the nine months ended September 30, 2015 and 2014 lease expense was $7 million and $7 million , respectively. The lease agreements have various remaining terms. Some agreements are renewable, at CVR's option, for additional periods. It is expected, in the ordinary course of business, that leases will be renewed or replaced as they expire. Additionally, in the normal course of business, CVR has long-term commitments to purchase oxygen, nitrogen, electricity, storage capacity and pipeline transportation services. Crude Oil Supply Agreement On August 31, 2012, Coffeyville Resources Refining & Marketing, LLC ("CRRM"), and Vitol Inc. ("Vitol") entered into an Amended and Restated Crude Oil Supply Agreement (as amended, the "Vitol Agreement"). Under the Vitol Agreement, Vitol supplies the petroleum business with crude oil and intermediation logistics, which helps to reduce the CVR Refining's inventory position and mitigate crude oil pricing risk. The Vitol Agreement will automatically renew for successive one-year terms (each such term, a "Renewal Term") unless either party provides the other with notice of nonrenewal at least 180 days prior to the expiration of any Renewal Term. The Vitol Agreement currently extends through December 31, 2016. Litigation From time to time, CVR is involved in various lawsuits arising in the normal course of business, including matters such as those described below under "Environmental, Health and Safety Matters." Liabilities related to such litigation are recognized when the related costs are probable and can be reasonably estimated. These provisions are reviewed at least quarterly and adjusted to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel and other information and events pertaining to a particular case. It is possible that management’s estimates of the outcomes will change due to uncertainties inherent in litigation and settlement negotiations. Except as described below for our Energy segment, there were no new proceedings or material developments in proceedings that we previously reported in our annual report on Form 10-K for the year ended December 31, 2014 ("2014 Form 10-K") and our Quarterly Report on Form 10-Q for the periods ended March 31, 2015 and June 30, 2015 ("2015 Form 10-Qs"). In the opinion of CVR's management, the ultimate resolution of any other litigation matters is not expected to have a material adverse effect on the accompanying condensed consolidated financial statements. There can be no assurance that management’s beliefs or opinions with respect to liability for potential litigation matters are accurate. As previously disclosed in our 2014 Form 10-K, Goldman, Sachs & Co. (“GS”) and Deutsche Bank Securities, Inc. (“DB”) both filed suit against CVR in state court in New York in 2012, alleging that CVR failed to pay them fees allegedly due by CVR pursuant to an engagement letters in which GS and DB were engaged to assist CVR and the CVR board of directors in connection with a tender offer for CVR’s stock, made by Carl C. Icahn and certain of his affiliates. In September of 2014, judgment was entered against CVR in both cases. CVR appealed, and subsequently paid both judgments, subject to a right of refund if successful on appeal. In October 2015, CVR entered into settlement agreements with each of GS and DB pursuant to which (i) CVR received settlement proceeds, (ii) the parties executed a mutual release and (iii) CVR’s appeals have been dismissed. The settlements did not have a material effect on our condensed consolidated financial statements. Rentech Nitrogen Mergers Litigation On August 29, 2015, Mike Mustard, a purported unitholder of Rentech Nitrogen, filed a class action complaint on behalf of the public unitholders of Rentech Nitrogen against Rentech Nitrogen, Rentech Nitrogen GP, Rentech Nitrogen Holdings, Inc., Rentech, Inc., CVR Partners, DSHC, LLC and the members of the Rentech Nitrogen Board, in the Court of Chancery of the State of Delaware (the “Mustard Lawsuit”). The Mustard Lawsuit alleges, among other things, that the consideration offered by CVR Partners is unfair and inadequate and that, by pursuing a transaction that is the result of an allegedly conflicted and unfair process, certain of the defendants have breached their duties owed to the unitholders of Rentech Nitrogen, and are engaging in self-dealing. Specifically, the lawsuit alleges that the director defendants: (i) failed to take steps to maximize the value of Rentech Nitrogen to its public shareholders, (ii) failed to properly value Rentech Nitrogen, and (iii) ignored or did not protect against the numerous conflicts of interest arising out of the proposed transaction. The Mustard Lawsuit also alleges that Rentech Nitrogen, Rentech Nitrogen GP, Rentech Nitrogen Holdings, Inc., Rentech, Inc., CVR Partners, DSHC, LLC aided and abetted the director defendants in their purported breach of fiduciary duties. On October 6, 2015, Jesse Sloan, a purported unitholder of Rentech Nitrogen, filed a class action complaint on behalf of the public unitholders of Rentech Nitrogen against Rentech Nitrogen, Rentech Nitrogen GP, CVR Partners and the members of the Rentech Nitrogen Board, in the United States District Court for the Northern District of California (the “Sloan Lawsuit”). The Sloan Lawsuit alleges, among other things, that the attempted sale of Rentech Nitrogen to CVR Partners was conducted by means of an unfair process and for an unfair price. Specifically, the lawsuit alleges that (i) Rentech Nitrogen GP and the Rentech Nitrogen Board breached their obligations under the partnership agreement and their implied duty of good faith and fair dealing by causing Rentech Nitrogen to enter into the merger agreement and failing to disclose material information to unitholders of Rentech Nitrogen, (ii) the Rentech Nitrogen Board violated fiduciary duties owed to the unitholders of Rentech Nitrogen based primarily on allegations of inadequate consideration, restrictive deal protection devices and improper disclosure, (iii) each of the defendants aided and abetted in the foregoing breaches described in items (i) and (ii), and (iv) Rentech Nitrogen and the Rentech Nitrogen Board violated Sections 14(a) and 20(a) of the Securities Exchange Act of 1934 and Rule 14a-9 thereunder based on improper disclosure contained in the Registration Statement on Form S-4 (Registration No. 333-206982), which was filed with the SEC by CVR Partners on September 17, 2015. Among other remedies, the plaintiffs in these actions seek to enjoin the mergers and seek unspecified money damages. The lawsuits are at a preliminary state, and the outcome of any such litigation is uncertain. An adverse ruling in these actions may cause the mergers to be delayed or not be completed, which could cause the CVR Partners not to realize some or all of the anticipated benefits of the mergers. No amounts have been recognized in our condensed consolidated financial statements regarding the lawsuits. Flood, Crude Oil Discharge and Insurance As previously disclosed in our 2014 Form 10-K and the 2015 Form 10-Qs, CRRM filed a lawsuit against certain of its environmental insurance carriers requesting insurance coverage indemnification for the June/July 2007 flood and crude oil discharge losses at CRRM’s Coffeyville refinery. During the second quarter of 2015, CRRM entered into a settlement agreement and release with the insurance carriers involved in the lawsuit, pursuant to which (i) CRRM received settlement proceeds of $31 million , (ii) the parties mutually released each other from all claims relating to the flood and crude oil discharge and (iii) all pending appeals have been dismissed. Of the settlement proceeds received, $27 million were recorded as a flood insurance recovery in the condensed consolidated statements of operations for the nine months ended September 30, 2015 . The remaining $4 million of settlement proceeds reduced CVR Refining's $4 million receivable related to this matter which was included in other assets as of December 31, 2014. Environmental, Health and Safety Matters ("EHS") The petroleum and nitrogen fertilizer businesses are subject to various stringent federal, state, and local EHS rules and regulations. Liabilities related to EHS matters are recognized when the related costs are probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, existing technology, site-specific costs, and currently enacted laws and regulations. In reporting EHS liabilities, no offset is made for potential recoveries. CRRM, CRNF, Coffeyville Resources Crude Transportation, LLC ("CRCT"), Wynnewood Refining Company, LLC ("WRC") and Coffeyville Resources Terminal, LLC ("CRT") own and/or operate manufacturing and ancillary operations at various locations directly related to petroleum refining and distribution and nitrogen fertilizer manufacturing. Therefore, CRRM, CRNF, CRCT, WRC and CRT have exposure to potential EHS liabilities related to past and present EHS conditions at these locations. Under the Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA"), the Resource Conservation and Recovery Act ("RCRA"), and related state laws, certain persons may be liable for the release or threatened release of hazardous substances. These persons can include the current owner or operator of property where a release or threatened release occurred, any persons who owned or operated the property when the release occurred, and any persons who disposed of, or arranged for the transportation or disposal of, hazardous substances at a contaminated property. Liability under CERCLA is strict, and under certain circumstances, joint and several, so that any responsible party may be held liable for the entire cost of investigating and remediating the release of hazardous substances. Similarly, the Oil Pollution Act generally subjects owners and operators of facilities to strict, joint and several liability for all containment and clean-up costs, natural resource damages, and potential governmental oversight costs arising from oil spills into the waters of the United States, which has been broadly interpreted to include most water bodies including intermittent streams. CRRM, CRNF, CRCT, WRC and CRT are subject to extensive and frequently changing federal, state and local environmental and health and safety laws and regulations governing the emission and release of hazardous substances into the environment, the treatment and discharge of waste water, and the storage, handling, use and transportation of petroleum and nitrogen products, and the characteristics and composition of gasoline and diesel fuels. The ultimate impact of complying with evolving laws and regulations is not always clearly known or determinable due in part to the fact that their operations may change over time and certain implementing regulations for laws, such as the federal Clean Air Act, have not yet been finalized, are under governmental or judicial review or are being revised. These laws and regulations could result in increased capital, operating and compliance costs. As previously reported, the petroleum and nitrogen fertilizer businesses are party to, or otherwise subject to administrative orders and consent decrees with federal, state and local environmental authorities, as applicable, addressing corrective actions under RCRA, the Clean Air Act and the Clean Water Act. The petroleum business also is subject to (i) the Mobile Source Air Toxic II ("MSAT II") rule which requires reductions of benzene in gasoline; (ii) the Renewable Fuel Standard ("RFS"), which requires refiners to either blend "renewable fuels" in with their transportation fuels or purchase renewable fuel credits, known as RINs, in lieu of blending; and (iii) "Tier 3" gasoline sulfur standards. Except as otherwise described below, there have been no new developments or material changes to the environmental accruals or expected capital expenditures related to compliance with the foregoing environmental matters from those provided in our 2014 Form 10-K and the 2015 Form 10-Qs. CRRM, CRNF, CRCT, WRC and CRT each believe it is in substantial compliance with existing EHS rules and regulations. There can be no assurance that the EHS matters described or referenced herein or other EHS matters which may develop in the future will not have a material adverse effect on our Energy segment's business, financial condition, or results of operations. As of September 30, 2015 and December 31, 2014, our Energy segment had environmental accruals of $3 million and $1 million , respectively. CVR's management periodically reviews and, as appropriate, revises its environmental accruals. Based on current information and regulatory requirements, CVR's management believes that the accruals established for environmental expenditures are adequate. Environmental expenditures are capitalized when such expenditures are expected to result in future economic benefits. For the three months ended September 30, 2015 and 2014, capital expenditures were $9 million and $23 million , respectively, and were incurred for environmental compliance and efficiency of the operations. For the nine months ended September 30, 2015 and 2014, environmental compliance and efficiency capital expenditures were $27 million and $83 million , respectively. The cost of RINs for the three months ended September 30, 2015 and 2014 was $19 million and $19 million , respectively, and for the nine months ended September 30, 2015 and 2014, the cost of RINs were $93 million and $82 million , respectively. As of September 30, 2015 and December 31, 2014, the petroleum business' biofuel blending obligation was $21 million and $52 million , respectively, which was recorded in accrued expenses and other liabilities on the condensed consolidated balance sheets. Metals Environmental Matters Certain of PSC Metals' facilities are environmentally impaired in part as a result of operating practices at the sites prior to their acquisition by PSC Metals and as a result of PSC Metals' operations. PSC Metals has established procedures to periodically evaluate these sites, giving consideration to the nature and extent of the contamination. PSC Metals has provided for the remediation of these sites based upon management's judgment and prior experience. PSC Metals has estimated the liability to remediate these sites to be $28 million and $28 million at September 30, 2015 and December 31, 2014, respectively. Management believes, based on past experience, that the vast majority of these environmental liabilities and costs will be assessed and paid over an extended period of time. PSC Metals believes that it will be able to fund such costs in the ordinary course of business. Estimates of PSC Metals' liability for remediation of a particular site and the method and ultimate cost of remediation require a number of assumptions that are inherently difficult to make, and the ultimate outcome may be materially different from current estimates. Moreover, because PSC Metals has disposed of waste materials at numerous third-party disposal facilities, it is possible that PSC Metals will be identified as a PRP at additional sites. The impact of such future events cannot be estimated at the current time. PSC Metals has been designated as a PRP under U.S. federal and state superfund laws with respect to certain sites with which PSC Metals may have had a direct or indirect involvement. It is alleged that PSC Metals and its subsidiaries or their predecessors transported waste to the sites, disposed of waste at the sites or operated the sites in question. In addition, PSC Metals' Knoxville location was the subject of investigations by the State of Tennessee under the federal Superfund law. These investigations were performed by the State of Tennessee pursuant to a contract with the EPA. PSC Metals is exploring a potential settlement of the matter. Currently, PSC Metals cannot assess the impact of any cost or liability associated with these investigations. With respect to all other matters in which PSC Metals has been designated as a PRP under U.S. federal and state superfund laws, PSC Metals has reviewed the nature and extent of the allegations, the number, connection and financial ability of other named and unnamed PRPs and the nature and estimated cost of the likely remedy. Based on reviewing the nature and extent of the allegations, PSC Metals has estimated its liability to remediate these sites to be immaterial at each of September 30, 2015 and December 31, 2014. If it is determined that PSC Metals has liability to remediate those sites and that more expensive remediation approaches are required in the future, PSC Metals could incur additional obligations, which could be material. In November and December of 2011, PSC Metals received three notices of violation ("NOV") from the Missouri Department of Natural Resources (“MDNR”) for hazardous waste and water violations related to its Festus, Missouri location. PSC Metals has entered into a settlement with MDNR that resolves these NOVs. Currently, PSC Metals believes that it has established adequate reserves for the cost of this settlement. In addition, PSC Metals believes that it has a claim for indemnification against the prior owner of the facility associated with the above-referenced notices of violation. MDNR and PSC Metals, as part of the resolution of MDNR's NOVs, have undertaken sampling for lead at residences near PSC Metals' Festus yard. Approximately 67 residences were sampled and tested, and of those, approximately 15 tested above residential standards for lead contamination. PSC Metals has entered into a settlement agreement with MDNR which resolves MNDR’s claims and requires limited soil remediation at the 15 residences. PSC Metals is in the process of completing the final stages of the remediation required by the settlement agreement. Currently, PSC Metals believes that it has adequately reserved for the cost of remediation associated with its Festus yard and the residential areas near the yard. However, PSC Metals cannot assess its liability with certainty at this time. Additionally, PSC Metals believes that liability for off-site contamination was retained by the prior owner of the Festus yard and accordingly, it would have a claim for indemnification against the prior owner. Railcar On October 24, 2014, ARI filed a complaint in United States District Court for the Southern District of New York against Gyansys, Inc. ("Gyansys"). The complaint asserts a claim against Gyansys for breaching its contract with ARI to implement an enterprise resource planning system. ARI seeks to recover monetary damages in an amount still to be determined, but which ARI alleged exceeds $25 million . Gyansys filed a response to the suit denying its responsibility. It also counterclaimed against ARI for a breach of contract and wrongful termination, seeking damages in excess of $10 million and equitable relief. At this time, ARI does not have sufficient information to reasonably form an estimate of the potential outcome (gain or loss) of this litigation. On September 9, 2015, the court denied ARI's motion to dismiss the wrongful termination counterclaim. However, ARI continues to believe that Gyansys' counterclaims lack merit and will continue to vigorously defend against these counterclaims. Other Matters Pension Obligations Mr. Icahn, through certain affiliates, owns 100% of Icahn Enterprises GP and approximately 88.8% of Icahn Enterprises' outstanding depositary units as of September 30, 2015 . Applicable pension and tax laws make each member of a “controlled group” of entities, generally defined as entities in which there is at least an 80% common ownership interest, jointly and severally liable for certain pension plan obligations of any member of the controlled group. These pension obligations include ongoing contributions to fund the plan, as well as liability for any unfunded liabilities that may exist at the time the plan is terminated. In addition, the failure to pay these pension obligations when due may result in the creation of liens in favor of the pension plan or the Pension Benefit Guaranty Corporation ("PBGC") against the assets of each member of the controlled group. As a result of the more than 80% ownership interest in us by Mr. Icahn’s affiliates, we and our subsidiaries are subject to the pension liabilities of entities in which Mr. Icahn has a direct or indirect ownership interest of at least 80%. As a result of our ownership of more than 80% in our subsidiaries, we and our subsidiaries are subject to the pension liabilities of all entities in which Mr. Icahn has a direct or indirect ownership interest of at least 80%. ACF and Federal-Mogul, are the sponsors of several pension plans. All the minimum funding requirements of the Internal Revenue Code, as amended, and the Employee Retirement Income Security Act of 1974, as amended by the Pension Protection Act of 2006, for these plans have been met as of September 30, 2015 and December 31, 2014. If the plans were voluntarily terminated, they would be underfunded by approximately $623 million and $474 million as of September 30, 2015 and December 31, 2014, respectively. These results are based on the most recent information provided by the plans’ actuaries. These liabilities could increase or decrease, depending on a number of factors, including future changes in benefits, investment returns, and the assumptions used to calculate the liability. As members of the controlled group, we would be liable for any failure of ACF and Federal-Mogul to make ongoing pension contributions or to pay the unfunded liabilities upon a termination of the pension plans of ACF and Federal-Mogul. In addition, other entities now or in the future within the controlled group in which we are included may have pension plan obligations that are, or may become, underfunded and we would be liable for any failure of such entities to make ongoing pension contributions or to pay the unfunded liabilities upon termination of such plans. The current underfunded status of the pension plans of ACF and Federal-Mogul requires them to notify the PBGC of certain “reportable events,” such as if we cease to be a member of the ACF and Federal-Mogul controlled group, or if we make certain extraordinary dividends or stock redemptions. The obligation to report could cause us to seek to delay or reconsider the occurrence of such reportable events. Starfire Holding Corporation ("Starfire") which is 99.4% owned by Mr. Icahn, has undertaken to indemnify us and our subsidiaries from losses resulting from any imposition of certain pension funding or termination liabilities that may be imposed on us and our subsidiaries or our assets as a result of being a member of the Icahn controlled group. The Starfire indemnity (which does not extend to pension liabilities of our subsidiaries that would be imposed on us as a result of our interest in these subsidiaries and not as a result of Mr. Icahn and his affiliates holding more than an 80% ownership interest in us, and as such would not extend to the unfunded pension termination liability for Federal-Mogul) provides, among other things, that so long as such contingent liabilities exist and could be imposed on us, Starfire will not make any distributions to its stockholders that would reduce its net worth to below $250 million . Nonetheless, Starfire may not be able to fund its indemnification obligations to us.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events . Icahn Enterprises Distribution On October 30, 2015 , the Board of Directors of the general partner of Icahn Enterprises declared a quarterly distribution in the amount of $1.50 per depositary unit. The quarterly distribution is payable in either cash or additional depositary units, at the election of each depositary unit holder and will be paid on or about December 24, 2015 to depositary unit holders of record at the close of business on November 16, 2015 . Depositary unit holders have until December 8, 2015 to make an election to receive either cash or additional depositary units; if a holder does not make an election, it will automatically be deemed to have elected to receive the dividend in cash. Depositary unit holders who elect to receive additional depositary units will receive units valued at the volume weighted average trading price of the units on NASDAQ during the 10 consecutive trading days ending December 22, 2015 . No fractional depositary units will be issued pursuant to the dividend payment. Icahn Enterprises will make a cash payment in lieu of issuing fractional depositary units to any holders electing to receive depositary units. Any holders that would only be eligible to receive a fraction of a depositary unit based on the above calculation will receive a cash payment. Automotive On October 7, 2015, Federal-Mogul reached an agreement to sell a manufacturing location in France within its Powertrain business subject to certain customary closing conditions. The sale is expected to close in early 2016. Due to certain liabilities and capital requirements related to the sale of this business, Federal-Mogul may be required to contribute cash to the business in connection with any disposition. Federal-Mogul’s potential future cash outlay is not expected to be more than $15 million .

Description of Business and B27

Description of Business and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2015
Schedule of Significant Accounting Policies [Line Items]
Reclassifications [Policy Text Block]	Reclassifications Certain reclassifications from the prior year presentation have been made to conform to the current year presentation.
Principals of consolidation [Policy Text Block]	Our condensed consolidated financial statements include the accounts of (i) Icahn Enterprises and Icahn Enterprises Holdings and (ii) the wholly and majority owned subsidiaries of Icahn Enterprises and Icahn Enterprises Holdings, in addition to those entities in which we have a controlling interest as a general partner interest. In evaluating whether we have a controlling financial interest in entities that we consolidate, we consider the following: (1) for voting interest entities, we consolidate these entities in which we own a majority of the voting interests; and (2) for limited partnership entities, we consolidate these entities if we are the general partner of such entities and for which no substantive kick-out rights (the rights underlying the limited partners' ability to dissolve the limited partnership or otherwise remove the general partners are collectively referred to as “kick-out” rights) or participating rights exist. All material intercompany accounts and transactions have been eliminated in consolidation.
Equity Method Investments, Policy [Policy Text Block]	Except for our Investment segment, for those investments in which we own 50% or less but greater than 20%, we generally account for such investments using the equity method, while investments in affiliates of 20% or less are accounted for under the cost method.
Fair value of financial instruments [Policy Text Block]	Fair Value of Financial Instruments The carrying values of cash and cash equivalents, cash held at consolidated affiliated partnerships and restricted cash, accounts receivable, due from brokers, accounts payable, accrued expenses and other liabilities and due to brokers are deemed to be reasonable estimates of their fair values because of their short-term nature. See Note 4 , “ Investments and Related Matters ,” and Note 5 , “ Fair Value Measurements ,” for a detailed discussion of our investments. The fair value of our long-term debt is based on the quoted market prices for the same or similar issues or on the current rates offered to us for debt of the same remaining maturities. The carrying value and estimated fair value of our long-term debt as of September 30, 2015 was each approximately $12.2 billion . The carrying value and estimated fair value of our long-term debt as of December 31, 2014 was each approximately $11.6 billion .
Restricted cash [Policy Text Block]	Restricted Cash Our restricted cash balance was $980 million and approximately $1.3 billion as of September 30, 2015 and December 31, 2014 , respectively.
Adoption of new accounting pronouncements [Policy Text Block]	Adoption of New Accounting Standards In April 2014, the FASB issued ASU No. 2014-08, which amends FASB ASC Topic 205, Presentation of Financial Statements and FASB ASC Topic 360, Property, Plant, and Equipment . This ASU is effective on a prospective basis applicable to activities that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years, and changes the requirements for reporting discontinued operations. We adopted ASU No. 2014-08 during the first quarter of 2015 and believe that this guidance will reduce the number of dispositions that would qualify for discontinued operations at our parent company level, thereby reducing the complexity associated with the reporting and disclosure requirements of discontinued operations that would have been otherwise required previously. In November 2014, the FASB issued ASU No. 2014-17, which amends FASB Topic 805, Business Combinations . This ASU provides an acquired entity with an option to apply pushdown accounting in its separate financial statements upon the occurrence of an event in which an acquirer obtains control of the acquired entity. The ASU became effective on November 18, 2014. The adoption of this guidance during the fourth quarter of 2014 did not have any effect on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. In January 2015, the FASB issued ASU No. 2015-01, which amends FASB ASU Topic 220-20, Income Statement - Extraordinary and Unusual Items . This ASU eliminates from GAAP the concept of extraordinary items. Although the ASU will eliminate the requirements in Subtopic 225-20 for reporting entities to consider whether an underlying event or transaction is extraordinary, the presentation and disclosure guidance for items that are unusual in nature or occur infrequently will be retained and will be expanded to include items that are both unusual in nature and infrequently occurring. This ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. We adopted ASU No. 2015-01 during the first quarter of 2015 and believe that the adoption of this guidance will have no impact on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures.
Recently issued accounting pronouncements [Policy Text Block]	Recently Issued Accounting Standards In May 2014, the FASB issued ASU No. 2014-09, creating a new topic, FASB ASC Topic 606, Revenue from Contracts with Customers , superseding revenue recognition requirements in FASB ASC Topic 605, Revenue Recognition . This ASU requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. In addition, an entity is required to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. This ASU was amended by ASU No. 2015-14, issued in August 2015, which deferred the original effective date by one year; the effective date of this ASU is for fiscal years, and interim reporting periods within those years, beginning after December 15, 2017, using one of two retrospective application methods. Early adoption is permitted only as of the annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. We are currently evaluating the impact of this guidance on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. In June 2014, the FASB issued ASU No. 2014-12, which amends FASB Topic 718, Compensation-Stock Compensation. This ASU requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in FASB ASC Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. This ASU is effective for fiscal years, and interim reporting periods within those years, beginning after December 15, 2015. We believe that the adoption of this guidance will not have a material impact on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. In February 2015, the FASB issued ASU No. 2015-02, which amends FASB ASU Topic 810, Consolidations . This ASU amends the current consolidation guidance, including introducing a separate consolidation analysis specific to limited partnerships and other similar entities. This ASU requires that limited partnerships and similar legal entities provide partners with either substantive kick-out rights or substantive participating rights over the general partner in order to be considered a voting interest entity. The specialized consolidation model and guidance for limited partnerships and similar legal entities have been eliminated. There is no longer a presumption that a general partner should consolidate a limited partnership. For limited partnerships and similar legal entities that qualify as voting interest entities, a limited partner with a controlling financial interest should consolidate a limited partnership. A controlling financial interest may be achieved through holding a limited partner interest that provides substantive kick-out rights. The standard is effective for annual periods beginning after December 15, 2015. We believe that the adoption of this guidance will not have a material effect on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs, which amends FASB ASU Subtopic 835-30, Interest - Imputation of Interest. The new standard requires that all costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. Given the absence of authoritative guidance within this ASU regarding debt issuance costs related to line-of-credit, the SEC staff has stated that it would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortization the deferred issuance costs ratably over the term of the line-of-credit arrangement. The standard is effective for interim and annual periods beginning after December 15, 2015 and is required to be applied on a retrospective basis. Early adoption is permitted. We expect that the adoption of this new guidance will generally result in a reclassification of debt issuance costs on our consolidated balance sheets. In April 2015, the FASB issued ASU No. 2015-06, Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions , which amends FASB ASU Topic 260, Earnings Per Share . This ASU requires that for purposes of calculating earnings per share under the two-class method, the earnings or losses of a transferred business before the date of a dropdown transaction should be allocated entirely to the general partner. In that circumstance, the previously reported earnings per unit of the limited partners would not change as a result of the drop down transaction. The guidance is effective for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Earlier application is permitted. The adoption of this guidance will have no impact on our consolidated financial statements and footnote disclosures as we have historically allocated earnings or losses of a transferred business before the date of applicable dropdown transactions to the general partner for purposes of calculating earnings per share. In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory , which amends FASB ASU Topic 330, Inventory . This ASU requires entities to measure inventory at the lower of cost or net realizable value and eliminates the option that currently exists for measuring inventory at market value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. This ASU is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. This ASU should be applied prospectively with earlier application permitted as of the beginning of an interim period or annual reporting period. We anticipate that the adoption of this guidance will have minimal impact on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures. In September 2015, the FASB issued ASU No. 2015-16, Simplifying the Accounting for Measurement-Period Adjustments , which amends FASB ASU Topic 805, Business Combinations . This ASU eliminates the requirement to retrospectively adjust provisional amounts recognized at the acquisition dates of business combinations. Rather, this ASU requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. This ASU is effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The amendments in this ASU should be applied prospectively to adjustments to provisional amounts that occur after the effective date with earlier application permitted for financial statements that have not been issued. We anticipate that the adoption of this guidance will have minimal impact on our consolidated financial position, results of operations, comprehensive income, cash flows and disclosures.
Mining Segment [Member]
Schedule of Significant Accounting Policies [Line Items]
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Our Mining segment recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product and is based on the applicable shipping terms. Revenue is measured at the fair value of the consideration received or receivable, with any adjustments as a result of provisional pricing recorded against revenue.
Mining exploration and evaluation expenditures, Policy [Policy Text Block]	Exploration and Evaluation Expenditures Exploration and evaluation expenditures relate to costs incurred in the exploration and evaluation of potential mineral reserves and include costs such as exploratory drilling, sample testing and the costs of feasibility studies. For our Mining segment, exploration and evaluation expenditures other than that acquired through the purchase of another mining company, are expensed as incurred. Purchased exploration and evaluation assets are recognized as assets at their cost of acquisition or at fair value if purchased as part of a business combination. An impairment review is performed, either individually or at the cash-generating unit level, when there are indicators that the carrying amount of the assets may exceed their recoverable amounts. To the extent the carrying values exceed their recoverable amounts, the excess is recognized as an impairment charge in the statements of operations in the period this is determined. Exploration assets are reassessed on a regular basis and these costs are carried forward provided that certain conditions are met. Expenditures are transferred to mine development assets once the work completed supports the future development of the property, provided that technical feasibility and commercial viability studies have been successfully completed.
Mining properties and mine development expenditures, Policy [Policy Text Block]	Mining Properties and Mine Development Expenditures The costs of acquiring mineral reserves and resources for our Mining segment are capitalized on the consolidated balance sheets as incurred. Capitalized mineral reserves and mine development expenditures are, upon commencement of commercial production, depreciated using a unit of production method based on the estimated economically recoverable reserves to which they relate, or are written off if abandoned. The net carrying amounts of the mineral reserves and resources and capitalized mine development expenditures at each mine property are reviewed for impairment either individually or at the cash-generating unit level when events and circumstances indicate that the carrying amount may not be recoverable. To the extent the carrying values exceed their recoverable amounts, the excess is recognized as an impairment charge in the statements of operations in the period this is determined. In our Mining segment's operations, it is necessary to remove overburden and other waste in order to access the ore body. During the pre-production phase, these costs are capitalized as part of the cost of the mine property and depreciated using a units of production method once the mine enters into a full commercial production phase. The costs of removal of the waste material during a mine's production phase are expensed as incurred.
Inventory, Policy [Policy Text Block]	Inventories Our Mining segment's inventories are valued at the lower of cost or market. Cost includes all costs incurred in the normal course of business in bringing each product to its present location and condition, including direct materials and direct labor costs, and an allocation of production overheads based on normal production capacity. Cost is calculated using weighted average unit cost.

Segment Reporting (Policies)

Segment Reporting (Policies)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Determination of what constitutes a segment [Policy Text Block]	Our determination of what constitutes an operating segment is based on the various industries in which our businesses operate and how we manage those businesses in accordance with our investment strategy. We assess and measure segment operating results based on net income from continuing operations attributable to Icahn Enterprises and Icahn Enterprises Holdings, as disclosed below.

Investments and Related Matte29

Investments and Related Matters (Tables)	9 Months Ended
	Sep. 30, 2015
Other Segments [Member]
Investment and Related Matters [Line Items]
Investment	Other Segments The carrying value of investments held by our Automotive, Energy, Railcar and Gaming segments and our Holding Company consist of the following: September 30, 2015 December 31, 2014 (in millions) Equity method investments $ 309 $ 298 Other investments 202 241 $ 511 $ 539

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2015
Investment Segment [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Investment The following table summarizes the valuation of the Investment Funds' investments and derivative contracts by the above fair value hierarchy levels as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets (in millions) Investments: Equity securities (1) : Basic materials $ 816 $ — $ — $ 816 $ — $ — $ — $ — Communications 356 — — 356 2,846 — — 2,846 Consumer, non-cyclical 3,493 — — 3,493 2,308 — — 2,308 Consumer, cyclical 166 — — 166 436 — — 436 Diversified 20 — — 20 23 — — 23 Energy 1,795 — — 1,795 1,895 — — 1,895 Financial 128 108 — 236 417 — — 417 Industrial 176 — — 176 79 20 — 99 Technology 5,825 44 — 5,869 5,635 — — 5,635 12,775 152 — 12,927 13,639 20 — 13,659 Corporate debt: Consumer, cyclical — — 63 63 — — 75 75 Energy — 1 — 1 — 19 — 19 Financial — — — — — 7 — 7 Utilities — 16 — 16 — 28 — 28 — 17 63 80 — 54 75 129 Mortgage-backed securities: Financial — 164 — 164 — 173 — 173 12,775 333 63 13,171 13,639 247 75 13,961 Derivative contracts, at fair value (2) — 749 — 749 — 3 — 3 $ 12,775 $ 1,082 $ 63 $ 13,920 $ 13,639 $ 250 $ 75 $ 13,964 Liabilities Securities sold, not yet purchased, at fair value (1) : Equity securities: Basic Materials $ — $ 3 $ — $ 3 $ — $ — $ — $ — Communications — — — — — — — — Consumer, non-cyclical — — — — — — — — Consumer, cyclical 1,121 — — 1,121 334 — — 334 Energy — — — — — — — — Financial — — — — — — — — Funds — 113 — 113 — — — — Industrials — 21 — 21 — — — — 1,121 137 — 1,258 334 — — 334 Debt securities: Funds — — — — — 3 — 3 1,121 137 — 1,258 334 3 — 337 Derivative contracts, at fair value (3) — 92 — 92 — 614 — 614 $ 1,121 $ 229 $ — $ 1,350 $ 334 $ 617 $ — $ 951 (1) At September 30, 2015 , equity forward contracts and equity call options are included in Level 2 Investments - Financial, Technology and Industrial. At September 30, 2015 , written put options are included in Level 2 Investments - Basic Materials and Funds. At December 31, 2014, equity call options are included in Level 2 Investments - Industrial and written put options on debt securities are included in Level 2 Investments - Funds. (2) Included in other assets in our condensed consolidated balance sheets. (3) Included in accrued expenses and other liabilities in our condensed consolidated balance sheets.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The changes in investments measured at fair value on a recurring basis for which our Investment segment has used Level 3 input to determine fair value are as follows: Nine Months Ended September 30, 2015 2014 (in millions) Balance at January 1 $ 75 $ 287 Gross realized and unrealized losses included in earnings (12 ) (100 ) Distribution-in-kind — (110 ) Gross proceeds — (2 ) Balance at September 30 $ 63 $ 75
Other Segments and Holding Company [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Other Segments and Holding Company The following table summarizes the valuation of our Automotive, Energy and Gaming segments and our Holding Company investments, derivative contracts and other liabilities by the above fair value hierarchy levels as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets (in millions) Marketable equity and debt securities $ 11 $ — $ 191 $ 202 $ 75 $ 3 $ 108 $ 186 Trading securities — — — — — — 55 55 Derivative contracts, at fair value (1) — 29 — 29 — 47 — 47 $ 11 $ 29 $ 191 $ 231 $ 75 $ 50 $ 163 $ 288 Liabilities Other liabilities $ — $ — $ — $ — $ — $ 50 $ — $ 50 Derivative contracts, at fair value (2) — 3 — 3 — 2 — 2 $ — $ 3 $ — $ 3 $ — $ 52 $ — $ 52 (1) Amounts are classified within other assets in our condensed consolidated balance sheets. (2) Amounts are classified within accrued expenses and other liabilities in our condensed consolidated balance sheets.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The changes in investments measured at fair value on a recurring basis for which our Gaming segment and Holding Company have used Level 3 inputs to determine fair value are as follows: Nine Months Ended September 30, 2015 2014 (in millions) Balance at January 1 $ 154 $ 138 Transfer out (46 ) — Net realized and unrealized losses (28 ) (97 ) Distribution-in-kind — 110 Purchases, additions and settlements, net 102 2 Balance at September 30 $ 182 $ 153

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2015
Financial Instruments [Abstract]
Schedule of Notional Amounts of Outstanding Derivative Positions	At September 30, 2015 and December 31, 2014, the volume of our derivative activities based on their notional exposure, categorized by primary underlying risk, is as follows: September 30, 2015 December 31, 2014 Long Notional Exposure Short Notional Exposure Long Notional Exposure Short Notional Exposure Primary underlying risk: (in millions) Credit swaps (1) $ 201 $ 1,619 $ 389 $ 1,493 Equity swaps 1 15,957 1 11,312 Foreign currency forwards — 866 — 1,578 Interest rate swap contracts (2) — 137 — 137 Commodity contracts 40 632 36 234 (1) The short notional amount on our credit swap positions is approximately $7.9 billion and $9.3 billion as of September 30, 2015 and December 31, 2014, respectively. However, because credit spreads cannot compress below zero, our downside short notional exposure to loss is approximately $1.6 billion and $1.5 billion as of September 30, 2015 and December 31, 2014, respectively. (2) The short notional amount on certain of our interest rate contracts with a three month duration is approximately $16.0 billion as of both September 30, 2015 and December 31, 2014. We assume that interest rates will not fall below zero and therefore our downside short notional exposure to loss on these contracts is $74 million (of the total $137 million disclosed in the above table) as of both September 30, 2015 and December 31, 2014.
Schedule of Other Derivatives Not Designated as Hedging Instruments, Statements of Financial Performance and Financial Position, Location	The following table presents the consolidated fair values of our derivatives that are not designated as hedging instruments: Derivatives Not Designated as Hedging Instruments Asset Derivatives (1) Liability Derivatives (2) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 (in millions) Equity contracts $ 627 $ — $ 315 $ 539 Foreign exchange contracts — 11 1 — Credit contracts 346 1 45 85 Interest rate swap contracts — 1 — — Commodity contracts 74 47 — — Sub-total 1,047 60 361 624 Netting across contract types (3) (269 ) (10 ) (269 ) (10 ) Total (3) $ 778 $ 50 $ 92 $ 614 (1) Net asset derivatives are located within other assets in our condensed consolidated balance sheets. (2) Net liability derivatives are located within accrued expenses and other liabilities in our condensed consolidated balance sheets. (3) Excludes netting of cash collateral received and posted. The total collateral posted at September 30, 2015 and December 31, 2014 was approximately $0.9 billion and $1.2 billion , respectively, across all counterparties. The following table presents the effects of our derivative instruments not designated as hedging instruments on the statements of operations for the three and nine months ended September 30, 2015 and 2014: Gain (Loss) Recognized in Income (1) Derivatives Not Designated as Hedging Instruments Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (in millions) Equity contracts $ 892 $ (50 ) $ 741 $ (772 ) Foreign exchange contracts (2 ) 141 134 144 Credit contracts 387 163 536 133 Commodity contracts 57 26 6 171 $ 1,334 $ 280 $ 1,417 $ (324 ) (1) Gains (losses) recognized on derivatives are classified in net (loss) gain from investment activities in our condensed consolidated statements of operations for our Investment segment and are included in other income, net for all other segments.
Schedule of Cash Flow Hedging Instruments, Statements of Financial Performance and Financial Position, Location	The following table presents the consolidated fair values of our derivative instruments that are designated as cash flow hedging instruments: Derivatives Designated as Cash Flow Hedging Instruments Asset Derivatives (1) Liability Derivatives (2) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 (in millions) Interest rate swap contracts $ — $ — $ 1 $ 1 Commodity contracts — 1 2 2 Sub-total — 1 3 3 Netting across contract types — (1 ) — (1 ) Total $ — $ — $ 3 $ 2 (1) Located within other assets in our condensed consolidated balance sheets. (2) Located within accrued expenses and other liabilities in our condensed consolidated balance sheets.
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	The following tables present the effect of our derivative instruments that are designated as cash flow hedging instruments on our condensed consolidated financial statements for the three and nine months ended September 30, 2015 and 2014: Three Months Ended September 30, 2015 Derivatives Designated as Hedging Instruments Amount of Loss Recognized in OCI on Derivatives (Effective Portion) Amount of Loss Reclassified from AOCI into Income (Effective Portion) Location of Loss Reclassified from AOCI into Income (Effective Portion) (in millions) (in millions) Commodity contracts $ (1 ) $ (1 ) Cost of goods sold $ (1 ) $ (1 ) Three Months Ended September 30, 2014 Derivatives Designated as Hedging Instruments Amount of (Loss) Gain Recognized in OCI on Derivatives (Effective Portion) Amount of (Loss) Gain Reclassified from AOCI into Income (Effective Portion) Location of (Loss) Gain Reclassified from AOCI into Income (Effective Portion) (in millions) (in millions) Interest rate swap contracts $ — $ (1 ) Interest expense Commodity contracts — 1 Cost of goods sold $ — $ — Nine Months Ended September 30, 2015 Derivatives Designated as Hedging Instruments Amount of Loss Recognized in OCI on Derivatives (Effective Portion) Amount of Loss Reclassified from AOCI into Income (Effective Portion) Location of Loss Reclassified from AOCI into Income (Effective Portion) (in millions) (in millions) Commodity contracts $ (3 ) $ (2 ) Cost of goods sold Foreign currency contracts — — Cost of goods sold $ (3 ) $ (2 ) Nine Months Ended September 30, 2014 Derivatives Designated as Hedging Instruments Amount of Gain Recognized in OCI on Derivatives (Effective Portion) Amount of Loss Reclassified from AOCI into Income (Effective Portion) Location of Loss Reclassified from AOCI into Income (Effective Portion) (in millions) (in millions) Interest rate swap contracts $ — $ (1 ) Interest expense Commodity contracts 1 (1 ) Cost of goods sold Foreign currency contracts — (1 ) Cost of goods sold $ 1 $ (3 )

Inventories, Net (Tables)

Inventories, Net (Tables)	9 Months Ended
	Sep. 30, 2015
Inventories, Net [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories, net consists of the following: September 30, 2015 December 31, 2014 (in millions) Raw materials $ 451 $ 450 Work in process 319 244 Finished goods 1,548 1,185 $ 2,318 $ 1,879

Goodwill and Intangible Asset33

Goodwill and Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Goodwill consists of the following: September 30, 2015 December 31, 2014 Gross Carrying Amount Accumulated Impairment Net Carrying Value Gross Carrying Amount Accumulated Impairment Net Carrying Value (in millions) Automotive $ 1,458 $ (226 ) $ 1,232 $ 1,389 $ (226 ) $ 1,163 Energy 930 (103 ) 827 930 (103 ) 827 Railcar 7 — 7 7 — 7 Mining 6 — 6 — — — Food Packaging 3 — 3 3 — 3 $ 2,404 $ (329 ) $ 2,075 $ 2,329 $ (329 ) $ 2,000
Schedule of Definite-Lived and Infinite-Lived Intangible Assets	Intangible assets, net consists of the following: September 30, 2015 December 31, 2014 Gross Carrying Amount Accumulated Amortization Net Carrying Value Gross Carrying Amount Accumulated Amortization Net Carrying Value (in millions) Definite-lived intangible assets: Customer relationships $ 1,041 $ (390 ) $ 651 $ 957 $ (345 ) $ 612 Developed technology 144 (91 ) 53 120 (77 ) 43 In-place leases 121 (70 ) 51 121 (63 ) 58 Gasification technology license 60 (8 ) 52 60 (7 ) 53 Other 49 (22 ) 27 47 (20 ) 27 $ 1,415 $ (581 ) $ 834 $ 1,305 $ (512 ) $ 793 Indefinite-lived intangible assets: Trademarks and brand names $ 260 $ 257 Gaming licenses 38 38 298 295 Intangible assets, net $ 1,132 $ 1,088

Property, Plant and Equipment34

Property, Plant and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment, Net [Abstract]
Schedule of Property, Plant and Equipment, Net	Property, plant and equipment, net consists of the following: Useful Life September 30, 2015 December 31, 2014 (in years) (in millions) Land $ 628 $ 489 Buildings and improvements 4 - 40 2,566 2,353 Machinery, equipment and furniture 1 - 40 5,978 5,594 Assets leased to others 15 - 39 3,948 3,546 Construction in progress 707 584 13,827 12,566 Less: Accumulated depreciation and amortization (3,996 ) (3,611 ) Property, plant and equipment, net $ 9,831 $ 8,955

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Instrument [Line Items]
Schedule of Long-term Debt Instruments	Debt consists of the following: September 30, 2015 December 31, 2014 (in millions) 5.875% senior unsecured notes due 2022 - Icahn Enterprises/Icahn Enterprises Holdings $ 1,339 $ 1,337 6.00% senior unsecured notes due 2020 - Icahn Enterprises/Icahn Enterprises Holdings 1,708 1,708 4.875% senior unsecured notes due 2019 - Icahn Enterprises/Icahn Enterprises Holdings 1,270 1,270 3.50% senior unsecured notes due 2017 - Icahn Enterprises/Icahn Enterprises Holdings 1,172 1,171 Debt facilities - Automotive 2,900 2,584 Debt facilities - Energy 625 625 Debt and credit facilities - Railcar 2,361 2,133 Credit facilities - Gaming 293 295 Credit facilities - Food Packaging 270 272 Other 244 193 $ 12,182 $ 11,588

Pensions, Other Post-employme36

Pensions, Other Post-employment Benefits and Employee Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Schedule of Net Periodic Benefit Costs	Components of net periodic benefit cost for the three and nine months ended September 30, 2015 and 2014 are as follows: Pension Benefits Other Post- Employment Benefits Three Months Ended September 30, Three Months Ended September 30, 2015 2014 2015 2014 (in millions) Service cost $ 5 $ 4 $ — $ — Interest cost 18 19 3 4 Expected return on plan assets (18 ) (19 ) — — Amortization of actuarial losses 6 2 2 1 Amortization of prior service credit — — (1 ) (2 ) $ 11 $ 6 $ 4 $ 3 Pension Benefits Other Post- Nine Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (in millions) Service cost $ 15 $ 12 $ — $ — Interest cost 50 57 10 12 Expected return on plan assets (53 ) (56 ) — — Amortization of actuarial losses 20 8 4 2 Amortization of prior service credit — — (3 ) (4 ) $ 32 $ 21 $ 11 $ 10

Net Income Per LP Unit (Tables)

Net Income Per LP Unit (Tables)	9 Months Ended
	Sep. 30, 2015
Net Income Per LP Unit [Abstract]
Schedule Of Earnings Per LP Unit	The following table sets forth the allocation of net income attributable to Icahn Enterprises allocable to limited partners and the computation of basic and diluted income per LP unit of Icahn Enterprises for the periods indicated: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (in millions, except per unit data) Net (loss) income attributable to Icahn Enterprises $ (440 ) $ (355 ) $ (67 ) $ 105 Net (loss) income attributable to Icahn Enterprises allocable to limited partners (98.01% allocation) $ (432 ) $ (348 ) $ (66 ) $ 103 Basic and diluted (loss) income per LP unit $ (3.40 ) $ (2.90 ) $ (0.53 ) $ 0.87 Basic and diluted weighted average LP units outstanding 127 120 125 118

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting Information [Line Items]
Condensed statements of operations by reporting segment	Icahn Enterprises' condensed statements of operations by reporting segment for the three and nine months ended September 30, 2015 and 2014 are presented below: Three Months Ended September 30, 2015 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) Revenues: Net sales $ — $ 1,980 $ 1,409 $ 92 $ 92 $ — $ 12 $ 86 $ 1 $ 48 $ — $ 3,720 Other revenues from operations — — — — 126 219 — — 21 — — 366 Net (loss) income from investment activities (948 ) — — — — — — — — — 1 (947 ) Interest and dividend income 32 1 — — 1 1 1 — — — — 36 Other (loss) income, net (1 ) 6 13 — 3 — (2 ) (5 ) 20 1 2 37 (917 ) 1,987 1,422 92 222 220 11 81 42 49 3 3,212 Expenses: Cost of goods sold — 1,660 1,270 102 69 — 14 68 — 41 — 3,224 Other expenses from operations — — — — 51 104 — — 13 — — 168 Selling, general and administrative (24 ) 269 34 5 12 84 5 14 4 9 6 418 Restructuring — 18 — — — — — — — — — 18 Impairment — 6 — — — — — — — — — 6 Interest expense 148 37 12 — 20 3 — 3 1 — 72 296 124 1,990 1,316 107 152 191 19 85 18 50 78 4,130 Income (loss) before income tax (expense) benefit (1,041 ) (3 ) 106 (15 ) 70 29 (8 ) (4 ) 24 (1 ) (75 ) (918 ) Income tax (expense) benefit — (7 ) (17 ) 7 (16 ) (12 ) 1 — — — 22 (22 ) Net (loss) income (1,041 ) (10 ) 89 (8 ) 54 17 (7 ) (4 ) 24 (1 ) (53 ) (940 ) Less: net loss (income) attributable to non-controlling interests 562 (1 ) (39 ) — (19 ) (5 ) 1 1 — — — 500 Net (loss) income attributable to Icahn Enterprises $ (479 ) $ (11 ) $ 50 $ (8 ) $ 35 $ 12 $ (6 ) $ (3 ) $ 24 $ (1 ) $ (53 ) $ (440 ) Supplemental information: Capital expenditures $ — $ 111 $ 55 $ 4 $ 133 $ 16 $ 12 $ 6 $ — $ 1 $ — $ 338 Depreciation and amortization (1) $ — $ 89 $ 56 $ 8 $ 32 $ 17 $ 3 $ 6 $ 5 $ 1 $ — $ 217 Three Months Ended September 30, 2014 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) Revenues: Net sales $ — $ 1,871 $ 2,280 $ 186 $ 74 $ — $ — $ 95 $ 5 $ 46 $ — $ 4,557 Other revenues from operations — — — — 108 220 — — 22 — — 350 Net (loss) income from investment activities (501 ) — 2 — — — — — — — (93 ) (592 ) Interest and dividend income 58 1 1 — 1 1 — — — — — 62 Other (loss) income, net (1 ) 18 26 1 (1 ) (1 ) — (1 ) — 2 2 45 (444 ) 1,890 2,309 187 182 220 — 94 27 48 (91 ) 4,422 Expenses: Cost of goods sold — 1,609 2,251 188 55 — — 73 3 39 — 4,218 Other expenses from operations — — — — 44 108 — — 14 — — 166 Selling, general and administrative 37 222 39 5 11 90 — 13 4 7 3 431 Restructuring — 25 — — — — — — — (2 ) — 23 Impairment — 1 — — — — — — 3 — — 4 Interest expense 87 35 10 — 16 4 — 3 — — 71 226 124 1,892 2,300 193 126 202 — 89 24 44 74 5,068 Income (loss) before income tax benefit (expense) (568 ) (2 ) 9 (6 ) 56 18 — 5 3 4 (165 ) (646 ) Income tax benefit (expense) — 1 2 3 (12 ) (5 ) — (3 ) — — 33 19 Net (loss) income (568 ) (1 ) 11 (3 ) 44 13 — 2 3 4 (132 ) (627 ) Less: net loss (income) attributable to non-controlling interests 298 3 (8 ) — (15 ) (5 ) — (1 ) — — — 272 Net (loss) income attributable to Icahn Enterprises $ (270 ) $ 2 $ 3 $ (3 ) $ 29 $ 8 $ — $ 1 $ 3 $ 4 $ (132 ) $ (355 ) Supplemental information: Capital expenditures $ — $ 109 $ 56 $ 17 $ 188 $ 23 $ — $ 6 $ — $ — $ — $ 399 Depreciation and amortization (1) $ — $ 88 $ 54 $ 7 $ 27 $ 14 $ — $ 5 $ 6 $ 1 $ — $ 202 Nine Months Ended September 30, 2015 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) Revenues: Net sales $ — $ 5,831 $ 4,422 $ 301 $ 281 $ — $ 18 $ 262 $ 2 $ 147 $ — $ 11,264 Other revenues from operations — — — — 367 615 — — 60 — — 1,042 Net income (loss) from investment activities 231 — 36 — — — — — — — (31 ) 236 Interest and dividend income 125 4 1 — 2 1 1 — — — 2 136 Other (loss) income, net (1 ) 41 (51 ) 3 5 (1 ) (3 ) (8 ) 41 1 2 29 355 5,876 4,408 304 655 615 16 254 103 148 (27 ) 12,707 Expenses: Cost of goods sold — 4,950 3,839 328 208 — 20 201 1 126 — 9,673 Other expenses from operations — — — — 151 297 — — 36 — — 484 Selling, general and administrative 206 722 99 15 31 253 7 37 9 25 19 1,423 Restructuring — 57 — — — — — — — — — 57 Impairment — 10 — — — — — — — — — 10 Interest expense 412 107 36 — 61 9 1 9 2 — 216 853 618 5,846 3,974 343 451 559 28 247 48 151 235 12,500 (Loss) income before income tax (expense) benefit (263 ) 30 434 (39 ) 204 56 (12 ) 7 55 (3 ) (262 ) 207 Income tax (expense) benefit — (30 ) (87 ) 17 (50 ) (23 ) (1 ) (5 ) — — (5 ) (184 ) Net (loss) income (263 ) — 347 (22 ) 154 33 (13 ) 2 55 (3 ) (267 ) 23 Less: net loss (income) attributable to non-controlling interests 144 (4 ) (166 ) — (56 ) (10 ) 3 (1 ) — — — (90 ) Net (loss) income attributable to Icahn Enterprises $ (119 ) $ (4 ) $ 181 $ (22 ) $ 98 $ 23 $ (10 ) $ 1 $ 55 $ (3 ) $ (267 ) $ (67 ) Supplemental information: Capital expenditures $ — $ 328 $ 142 $ 23 $ 463 $ 77 $ 14 $ 15 $ 1 $ 4 $ — $ 1,067 Depreciation and amortization (1) $ — $ 257 $ 172 $ 22 $ 93 $ 46 $ 4 $ 15 $ 16 $ 5 $ — $ 630 Nine Months Ended September 30, 2014 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) Revenues: Net sales $ — $ 5,522 $ 7,268 $ 563 $ 314 $ — $ — $ 276 $ 13 $ 134 $ — $ 14,090 Other revenues from operations — — — — 302 571 — — 61 — — 934 Net gain (loss) from investment activities 648 — (1 ) — — — — — — — (138 ) 509 Interest and dividend income 154 3 2 — 2 2 — — — — 2 165 Other income (loss), net 1 (1 ) 171 1 (4 ) 37 — (16 ) 3 3 (102 ) 93 803 5,524 7,440 564 614 610 — 260 77 137 (238 ) 15,791 Expenses: Cost of goods sold — 4,689 6,856 571 242 — — 208 7 114 — 12,687 Other expenses from operations — — — — 131 288 — — 39 — — 458 Selling, general and administrative 147 622 106 17 33 242 — 35 10 22 13 1,247 Restructuring — 63 — — — — — — — (2 ) — 61 Impairment — 3 — — — — — — 3 — — 6 Interest expense 189 92 28 — 43 10 — 11 2 — 218 593 336 5,469 6,990 588 449 540 — 254 61 134 231 15,052 Income (loss) before income tax (expense) benefit 467 55 450 (24 ) 165 70 — 6 16 3 (469 ) 739 Income tax (expense) benefit — (27 ) (100 ) 11 (38 ) (18 ) — (4 ) — — 10 (166 ) Net income (loss) 467 28 350 (13 ) 127 52 — 2 16 3 (459 ) 573 Less: net (income) loss attributable to non-controlling interests (231 ) (7 ) (165 ) — (47 ) (17 ) — (1 ) — — — (468 ) Net income (loss) attributable to Icahn Enterprises $ 236 $ 21 $ 185 $ (13 ) $ 80 $ 35 $ — $ 1 $ 16 $ 3 $ (459 ) $ 105 Supplemental information: Capital expenditures $ — $ 282 $ 171 $ 24 $ 438 $ 52 $ — $ 16 $ 1 $ 2 $ — $ 986 Depreciation and amortization (1) $ — $ 251 $ 162 $ 19 $ 78 $ 36 $ — $ 16 $ 17 $ 5 $ — $ 584 (1) Excludes amounts related to the amortization of deferred financing costs and debt discounts and premiums included in interest expense in the amounts of $5 million and $4 million for the three months ended September 30, 2015 and 2014, respectively, and $11 million and $17 million for the nine months ended September 30, 2015 and 2014, respectively.
Condensed balance sheets by reporting segment	Icahn Enterprises' condensed balance sheets by reporting segment as of September 30, 2015 and December 31, 2014 are presented below: September 30, 2015 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) ASSETS Cash and cash equivalents $ 11 $ 235 $ 1,012 $ 6 $ 271 $ 223 $ 28 $ 43 $ 16 $ 14 $ 182 $ 2,041 Cash held at consolidated affiliated partnerships and restricted cash 1,366 — — 4 45 14 1 1 2 5 3 1,441 Investments 13,150 280 — — 29 29 — — — — 173 13,661 Accounts receivable, net — 1,529 133 39 52 9 4 65 7 38 — 1,876 Inventories, net — 1,675 285 53 126 — 37 76 — 66 — 2,318 Property, plant and equipment, net — 2,379 2,691 142 2,741 743 295 151 614 72 3 9,831 Goodwill and intangible assets, net — 1,881 1,170 7 7 74 6 8 51 3 — 3,207 Other assets 947 465 119 23 99 205 20 86 18 9 86 2,077 Total assets $ 15,474 $ 8,444 $ 5,410 $ 274 $ 3,370 $ 1,297 $ 391 $ 430 $ 708 $ 207 $ 447 $ 36,452 LIABILITIES AND EQUITY Accounts payable, accrued expenses and other liabilities $ 686 $ 2,137 $ 1,402 $ 49 $ 319 $ 135 $ 48 $ 66 $ 21 $ 30 $ 38 $ 4,931 Securities sold, not yet purchased, at fair value 1,237 — — — — — — — — — — 1,237 Due to brokers 4,504 — — — — — — — — — — 4,504 Post-employment benefit liability — 1,253 — 2 8 — — 49 — — — 1,312 Debt — 3,025 674 1 2,361 293 39 271 29 — 5,489 12,182 Total liabilities 6,427 6,415 2,076 52 2,688 428 87 386 50 30 5,527 24,166 Equity attributable to Icahn Enterprises 4,168 1,655 1,751 222 726 601 234 28 658 177 (5,080 ) 5,140 Equity attributable to non-controlling interests 4,879 374 1,583 — (44 ) 268 70 16 — — — 7,146 Total equity 9,047 2,029 3,334 222 682 869 304 44 658 177 (5,080 ) 12,286 Total liabilities and equity $ 15,474 $ 8,444 $ 5,410 $ 274 $ 3,370 $ 1,297 $ 391 $ 430 $ 708 $ 207 $ 447 $ 36,452 December 31, 2014 Investment Automotive Energy Metals Railcar Gaming Mining Food Packaging Real Estate Home Fashion Holding Company Consolidated (in millions) ASSETS Cash and cash equivalents $ 2 $ 332 $ 754 $ 19 $ 412 $ 196 $ — $ 39 $ 24 $ 11 $ 1,123 $ 2,912 Cash held at consolidated affiliated partnerships and restricted cash 1,366 — — 4 35 16 — 1 2 8 3 1,435 Investments 13,961 269 77 — 29 33 — — — — 131 14,500 Accounts receivable, net — 1,356 137 51 41 9 — 63 4 30 — 1,691 Inventories, net — 1,215 330 67 117 — — 77 — 73 — 1,879 Property, plant and equipment, net — 2,160 2,692 144 2,376 719 — 154 633 74 3 8,955 Goodwill and intangible assets, net — 1,744 1,184 8 7 75 — 9 58 3 — 3,088 Other assets 131 453 160 22 103 212 — 93 24 9 113 1,320 Total assets $ 15,460 $ 7,529 $ 5,334 $ 315 $ 3,120 $ 1,260 $ — $ 436 $ 745 $ 208 $ 1,373 $ 35,780 LIABILITIES AND EQUITY Accounts payable, accrued expenses and other liabilities $ 864 $ 1,933 $ 1,471 $ 60 $ 294 $ 130 $ — $ 64 $ 20 $ 28 $ 13 $ 4,877 Securities sold, not yet purchased, at fair value 337 — — — — — — — — — — 337 Due to brokers 5,197 — — — — — — — — — — 5,197 Post-employment benefit liability — 1,328 — 2 9 — — 52 — — — 1,391 Debt — 2,690 675 3 2,133 295 — 274 32 — 5,486 11,588 Total liabilities 6,398 5,951 2,146 65 2,436 425 — 390 52 28 5,499 23,390 Equity attributable to Icahn Enterprises 4,284 1,231 1,612 250 711 578 — 30 693 180 (4,126 ) 5,443 Equity attributable to non-controlling interests 4,778 347 1,576 — (27 ) 257 — 16 — — — 6,947 Total equity 9,062 1,578 3,188 250 684 835 — 46 693 180 (4,126 ) 12,390 Total liabilities and equity $ 15,460 $ 7,529 $ 5,334 $ 315 $ 3,120 $ 1,260 $ — $ 436 $ 745 $ 208 $ 1,373 $ 35,780
Icahn Enterprises Holdings [Member]
Segment Reporting Information [Line Items]
Segment information	Icahn Enterprises Holdings Due to the structure of our business, the consolidated results of operations for Icahn Enterprises and Icahn Enterprises Holdings are substantially the same. Differences relate to deferred financing costs which are only reflected in the results of operations for the Holding Company. See Note 10 , " Debt ," for additional information. Segment information for Icahn Enterprises Holdings is presented below for significant financial statement line items affected by these differences. Three Months Ended September 30, September 30, December 31, 2015 2014 2015 2014 Interest Expense Net (Loss) Income Net (Loss) Income Attributable to Icahn Enterprises Holdings Interest Expense Net (Loss) Income Net (Loss) Income Attributable to Icahn Enterprises Holdings Total Assets Total Assets (in millions) (in millions) Investment $ 148 $ (1,041 ) $ (479 ) $ 87 $ (568 ) $ (270 ) $ 15,474 $ 15,460 Automotive 37 (10 ) (11 ) 35 (1 ) 2 8,444 7,529 Energy 12 89 50 10 11 3 5,410 5,334 Metals — (8 ) (8 ) — (3 ) (3 ) 274 315 Railcar 20 54 35 16 44 29 3,370 3,120 Gaming 3 17 12 4 13 8 1,297 1,260 Mining — (7 ) (6 ) — — — 391 — Food Packaging 3 (4 ) (3 ) 3 2 1 430 436 Real Estate 1 24 24 — 3 3 708 745 Home Fashion — (1 ) (1 ) — 4 4 207 208 Holding Company 72 (53 ) (53 ) 71 (132 ) (132 ) 471 1,396 Consolidated $ 296 $ (940 ) $ (440 ) $ 226 $ (627 ) $ (355 ) $ 36,476 $ 35,803 Nine Months Ended September 30, 2015 2014 Interest Expense Net (Loss) Income Net (Loss) Income Attributable to Icahn Enterprises Holdings Interest Expense Net Income (Loss) Net Income (Loss) Attributable to Icahn Enterprises Holdings (in millions) Investment $ 412 $ (263 ) $ (119 ) $ 189 $ 467 $ 236 Automotive 107 — (4 ) 92 28 21 Energy 36 347 181 28 350 185 Metals — (22 ) (22 ) — (13 ) (13 ) Railcar 61 154 98 43 127 80 Gaming 9 33 23 10 52 35 Mining 1 (13 ) (10 ) — — — Food Packaging 9 2 1 11 2 1 Real Estate 2 55 55 2 16 16 Home Fashion — (3 ) (3 ) — 3 3 Holding Company 215 (266 ) (266 ) 217 (458 ) (458 ) Consolidated $ 852 $ 24 $ (66 ) $ 592 $ 574 $ 106

Changes in Accumulated Other 39

Changes in Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	Changes in accumulated other comprehensive loss consists of the following: Post-Employment Benefits, Net of Tax Hedge Instruments, Net of Tax Translation Adjustments and Other, Net of Tax Total (in millions) Balance, December 31, 2014 $ (692 ) $ (26 ) $ (575 ) $ (1,293 ) Other comprehensive income (loss) before reclassifications, net of tax 11 (3 ) (181 ) (173 ) Reclassifications from accumulated other comprehensive income (loss) to earnings (1) 23 2 (19 ) 6 Other comprehensive income (loss), net of tax 34 (1 ) (200 ) (167 ) Balance, September 30, 2015 $ (658 ) $ (27 ) $ (775 ) $ (1,460 ) (1) See Note 11 , " Pension, Other Post-employment Benefits and Employee Benefit Plans ," and Note 6 , " Financial Instruments ," for additional information with respect to reclassifications from accumulated other comprehensive loss to earnings relating to post-employment benefits, net of tax and hedge instruments, net of tax, respectively. Such items do not represent reclassifications in their entirety. During the nine months ended September 30, 2015 , our Energy segment reclassified from accumulated other comprehensive loss to earnings for the sale of certain available-for-sale securities as well as the impact of transferring balances in available-for-sale securities to trading securities. See Note 4 , " Investments and Related Matters - Other Segments," for further discussion.

Other Income, Net (Tables)

Other Income, Net (Tables)	9 Months Ended
	Sep. 30, 2015
Other (Loss) Income, Net [Abstract]
Schedule of Other Nonoperating Income (Expense)	Other income, net consists of the following: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (in millions) Realized and unrealized gain (loss) on derivatives, net (Note 6) $ 12 $ 26 $ (52 ) $ 171 (Loss) gain on acquisition (Note 2) (1 ) — 2 — Gain on disposition of assets, net 19 2 39 4 Loss on extinguishment of debt (Note 10) — — (2 ) (162 ) Tax settlement gain — — — 32 Equity earnings from non-consolidated affiliates 11 13 43 39 Foreign currency translation loss (6 ) — (8 ) (5 ) Other 2 4 7 14 $ 37 $ 45 $ 29 $ 93

(Details)

(Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Entity Information [Line Items]
Debt	$ 12,182	$ 11,588
Fair value of long-term debt	12,200	11,600
Cash held at consolidated affiliated partnerships and restricted cash	1,441	1,435
Restricted cash [Member]
Entity Information [Line Items]
Cash held at consolidated affiliated partnerships and restricted cash	$ 980	1,300
Icahn Enterprises G.P. [Member]
Entity Information [Line Items]
General partner ownership percentage in Icahn Enterprises	1.00%
General partner ownership interest in Icahn Enterprises Holdings	1.00%
Aggregate general partner ownership interest of parent and operating subsidiary	1.99%
Mr. Icahn and his affiliates [Member]
Entity Information [Line Items]
Affiliate ownership interest in Icahn Enterprises (in units)	114,551,382
Affiliate ownership interest in Icahn Enterprises	88.80%
Icahn Enterprises Holdings [Member]
Entity Information [Line Items]
Percentage of equity ownership in operating subsidiary	99.00%
Debt	$ 12,182	11,588
Cash held at consolidated affiliated partnerships and restricted cash	$ 1,441	$ 1,435

Operating Units Investment Segm

Operating Units Investment Segment (Details) - USD ($) $ in Billions	Sep. 30, 2015	Dec. 31, 2014
Investment Funds [Member]
Segment Reporting Information [Line Items]
Fair value of our interest in Funds of subsidiary	$ 4.2	$ 4.3

Operating Units Automotive Segm

Operating Units Automotive Segment (Details)	Jul. 07, 2015USD ($)	Jun. 01, 2015USD ($)	Mar. 26, 2015USD ($)	Feb. 06, 2015USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Feb. 09, 2015USD ($)	Dec. 31, 2014USD ($)
Segment Reporting Information [Line Items]
Restructuring					$ 18,000,000	$ 23,000,000	$ 57,000,000	$ 61,000,000
Automotive Segment [Member]
Segment Reporting Information [Line Items]
Proceeds from subsidiary rights offering			$ 250,000,000
Gross amount of transferred receivables under factoring arrangement					412,000,000		412,000,000			$ 306,000,000
Gross amount of transferred receivables under factoring arrangements qualifying as sales					397,000,000		397,000,000			293,000,000
Undrawn cash with respect to transferred receivables					1,000,000		1,000,000			2,000,000
Proceeds from transferred receivables under factoring arrangements qualifying as sales					380,000,000	456,000,000	1,200,000,000	1,300,000,000
Expenses associated with transferred receivables under factoring arrangements					3,000,000	2,000,000	7,000,000	5,000,000
Maximum exposure associated with transferred receivables under factoring arrangements					11,000,000		11,000,000			$ 17,000,000
Restructuring					18,000,000	$ 25,000,000	$ 57,000,000	$ 63,000,000
IEH Auto [Member] | Automotive Segment [Member]
Segment Reporting Information [Line Items]
Gross payments to acquire business		$ 330,000,000
business combinations, recognized identifiable assets, net tangible assets		338,000,000
business combinations, recognized identifiable assets, net intangible assets		2,000,000
Business Combination, Bargain Purchase, Gain Recognized, Amount		$ 2,000,000
Number of Distribution Centers									35
Number of Stores									242
Number of independent wholesalers in network									2,000
TRW [Member] | Automotive Segment [Member]
Segment Reporting Information [Line Items]
Gross payments to acquire business	$ 56,000,000			$ 309,000,000
business combinations, recognized identifiable assets, net tangible assets				208,000,000
Business combination, goodwill allocation				76,000,000
business combinations, recognized identifiable assets, net intangible assets				$ 106,000,000
Federal-Mogul [Member]
Segment Reporting Information [Line Items]
Percentage of equity ownership in subsidiary							82.00%
Federal-Mogul [Member] | Automotive Segment [Member]
Segment Reporting Information [Line Items]
Payments to subsidiary to acquire additional interest in subsidiary, rights offering							$ 230,000,000
EMEA [Member]
Segment Reporting Information [Line Items]
Restructuring and Related Cost, Expected Cost Remaining					40,000,000		40,000,000
Other Restructuring [Member]
Segment Reporting Information [Line Items]
Restructuring and Related Cost, Expected Cost Remaining					$ 10,000,000		$ 10,000,000

Operating Units Energy Segment

Operating Units Energy Segment (Details) ft³ / d in Millions, $ in Millions	Jul. 24, 2014USD ($)	Jun. 30, 2014USD ($)	Sep. 30, 2015ft³ / dbbl / dT / d	Sep. 30, 2014USD ($)
Energy Segment [Member]
Segment Reporting Information [Line Items]
Noncontrolling Interest, Increase from Subsidiary Equity Issuance				$ 160
CVR Refining, LP [Member]
Segment Reporting Information [Line Items]
Percentage of equity ownership in subsidiary			4.00%
CVR Refining, LP [Member] | Energy Segment [Member]
Segment Reporting Information [Line Items]
Percentage of equity ownership in subsidiary			66.00%
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	$ 15	$ 170
CVR Partners, LP [Member] | Energy Segment [Member]
Segment Reporting Information [Line Items]
Percentage of equity ownership in subsidiary			53.00%
CVR Energy, Inc. [Member]
Segment Reporting Information [Line Items]
Percentage of equity ownership in subsidiary			82.00%
Nitrogen Fertilizer [Member] | Energy Segment [Member]
Segment Reporting Information [Line Items]
Ton-per-day ammonia unit facility | T / d			1,225
Ton-per-day of Urea and Ammonium Nitrate unit facility | T / d			3,000
Cubic feet of hydrogen per day gasifiation complex | ft³ / d			84
Coffeyville, Kansas [Member] | Petroleum [Member] | Energy Segment [Member]
Segment Reporting Information [Line Items]
Barrels per day | bbl / d			115,000
Wynnewood, Oklahoma [Member] | Petroleum [Member] | Energy Segment [Member]
Segment Reporting Information [Line Items]
Barrels per day | bbl / d			70,000
Coffeyville refinery [Member] | Energy Segment [Member]
Segment Reporting Information [Line Items]
Acres of land			440
Wynnewood refinery [Member] | Energy Segment [Member]
Segment Reporting Information [Line Items]
Acres of land			400
Parent [Member] | Energy Segment [Member]
Segment Reporting Information [Line Items]
Noncontrolling Interest, Increase from Subsidiary Equity Issuance				10
Non-controlling Interests | Energy Segment [Member]
Segment Reporting Information [Line Items]
Noncontrolling Interest, Increase from Subsidiary Equity Issuance				$ 150
Secondary offering [Member] | CVR Refining, LP [Member] | Energy Segment [Member]
Segment Reporting Information [Line Items]
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	$ 10

Operating Units Gaming Segment

Operating Units Gaming Segment (Details) - Tropicana [Member]	9 Months Ended
	Sep. 30, 2015ft²hotel_roomscasinostable_gamesslot_machines
Segment Reporting Information [Line Items]
Number of casinos	8
Square footage of casino space | ft²	392,000
Number of slot machines | slot_machines	8,000
Number of table games | table_games	300
Number of hotel rooms | hotel_rooms	5,500
Percentage of equity ownership in subsidiary	67.90%
MISSOURI
Segment Reporting Information [Line Items]
Number of casinos	1
LOUISIANA
Segment Reporting Information [Line Items]
Number of casinos	1
NEVADA
Segment Reporting Information [Line Items]
Number of casinos	2
INDIANA
Segment Reporting Information [Line Items]
Number of casinos	1
NEW JERSEY
Segment Reporting Information [Line Items]
Number of casinos	1
ARUBA
Segment Reporting Information [Line Items]
Number of casinos	1
MISSISSIPPI
Segment Reporting Information [Line Items]
Number of casinos	1

Operating Units Other Segments

Operating Units Other Segments (Details) $ / shares in Units, $ in Millions	Jun. 08, 2015USD ($)	Apr. 25, 2015USD ($)$ / shares	Oct. 02, 2013	Sep. 30, 2015USD ($)real_estate_propertiesdistribution_centersreal_estate_property_unitsmanufacturing_facilities	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Segment Reporting Information [Line Items]
Fair value of investment in Ferrous Resources prior to acquisition of controlling interest				$ 36	$ 0
Real Estate Segment [Member]
Segment Reporting Information [Line Items]
Number of Real Estate commercial rental properties | real_estate_properties				15
Pledged assets				$ 28		$ 31
Ferrous Resources [Member]
Segment Reporting Information [Line Items]
Percentage of equity ownership in subsidiary	14.10%			77.20%
Payments to subsidiary to acquire additional interest in subsidiary, rights offering				$ 29
ARI [Member]
Segment Reporting Information [Line Items]
Percentage of equity ownership in subsidiary				59.30%
Viskase [Member]
Segment Reporting Information [Line Items]
Percentage of equity ownership in subsidiary				73.30%
Nnumber of Manufacturing Facilities | manufacturing_facilities				9
Number of Distribution Centers | distribution_centers				6
Disclosure on Geographic Areas, Revenue from External Customers Attributed to Foreign Countries, Percentage				70.00%
ARL [Member]
Segment Reporting Information [Line Items]
Percentage of equity ownership in subsidiary				75.00%
ARL [Member] | Railcar Segment [Member]
Segment Reporting Information [Line Items]
Percentage of equity ownership in subsidiary			75.00%
MASSACHUSETTS | Real Estate Segment [Member]
Segment Reporting Information [Line Items]
Number of units of residential housing in future development | real_estate_property_units				239
FLORIDA | Real Estate Segment [Member]
Segment Reporting Information [Line Items]
Number of units of residential housing in future development | real_estate_property_units				1,128
Ferrous Resources [Member]
Segment Reporting Information [Line Items]
Fair value of investment in Ferrous Resources prior to acquisition of controlling interest	$ 36
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Loss	4
Gross payments to acquire business	180
business combinations, recognized identifiable assets, net tangible assets	356
Business combination, goodwill allocation	$ 6
Ferrous Resources [Member] | Mining Segment [Member]
Segment Reporting Information [Line Items]
Business combination, commitment to purchase, price per share | $ / shares		$ 0.36
Amount of backstop of rights offering		$ 40

Related Party Transactions (Det

Related Party Transactions (Details) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Mr. Icahn and his affiliates [Member]
Related Party Transaction [Line Items]
Investment in funds			$ 246
Icahn Capital [Member] | Expense sharing agreement [Member]
Related Party Transaction [Line Items]
Expenses charged by related party	$ (24)	$ 36	$ 204	$ 138
Investment Funds [Member] | Mr. Icahn and his affiliates [Member]
Related Party Transaction [Line Items]
Percentage fair value of investments in Funds that is attributable to Mr. Icahn			54.00%		53.00%
Investment Funds [Member] | Mr. Icahn and his affiliates [Member] | Investment in Funds [Member]
Related Party Transaction [Line Items]
Related party transaction, balance	4,900		$ 4,900		$ 4,800
ARI [Member]
Related Party Transaction [Line Items]
Percentage of equity ownership in subsidiary			59.30%
ARL [Member]
Related Party Transaction [Line Items]
Percentage of equity ownership in subsidiary			75.00%
ARL [Member] | ACF [Member] | Railcar Sales [Member]
Related Party Transaction [Line Items]
Expenses from transactions with related party	16		$ 43
Agreements with ACF [Member] | ARI [Member] | ACF [Member] | Railcar component sales [Member]
Related Party Transaction [Line Items]
Expenses from transactions with related party	4	1	13	2
Agreements with ACF [Member] | ARI [Member] | ACF [Member] | Railcar Sales [Member]
Related Party Transaction [Line Items]
Revenues from transactions with related party	$ 3	4	$ 9	16
Agreements with ACF [Member] | AEP Leasing [Member] | ACF [Member] | Purchase of railcars [Member]
Related Party Transaction [Line Items]
Unrecorded unconditional purchase obligation, minimum quantity required	1,050		1,050
Unrecorded unconditional purchase obligation	$ 150		$ 150
Option to purchase additinal railcars, number of cars	500		500
Option to purchase additional railcars	$ 70		$ 70
Option exercised to purchase additinal railcars, number of cars	296		296
Option exercised to purchase additional railcars	$ 42		$ 42
Agreements with ACF [Member] | ARL [Member] | ACF [Member] | Railcar Sales [Member]
Related Party Transaction [Line Items]
Expenses from transactions with related party	$ 0	$ 36	$ 9	$ 99

Investments and Related Matte48

Investments and Related Matters Investment Segment (Details) - Investment Segment [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of equity method investment under fair value option	$ 1		$ 1		$ 1
Portion of trading gains that relates to trading securities still held	(2,200)	$ (869)	(1,900)	$ (259)
Equity method investments [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value option, recorded gains (losses)	$ 1	$ (1)	$ 1	$ 1

Investments and Related Matte49

Investments and Related Matters Other Segments (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Schedule of Investments [Line Items]
Investments	$ 13,661	$ 13,661	$ 14,500
Other Segments [Member]
Schedule of Investments [Line Items]
Equity method investments	309	309	298
Other investments	202	202	241
Investments	511	511	539
Energy Segment [Member]
Schedule of Investments [Line Items]
Investments	0	0	$ 77
Proceeds from Sale of Available-for-sale Securities	38	68
Cost basis of available for sale securities sold during the period		48
Reclassification adjustment from AOCI for sale of securities, before tax		20
Cost basis of available for sale securities transferred to trading securities		26
Available-for-sale Securities, Transfers to Trading, Gains (Losses)		$ 12
Trading Securities, Realized Gain	$ 1

Fair Value Measurements Investm

Fair Value Measurements Investment Fair Value (Details) - USD ($) $ in Millions		Sep. 30, 2015	Dec. 31, 2014
Investments [Abstract]
Investments		$ 13,661	$ 14,500
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		1,237	337
Investment Segment [Member]
Investments [Abstract]
Investments		13,150	13,961
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		1,237	337
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member]
Investments [Abstract]
Investments		13,171	13,961
Derivative contracts, at fair value (asset)	[1]	749	3
Assets, Fair Value Disclosure		13,920	13,964
Marketable Securities, Equity Securities [Abstract]
Derivative contracts at fair value (liability)	[2]	92	614
Mortgage-backed securities: [Abstract]
Financial and Nonfinancial Liabilities, Fair Value Disclosure		1,350	951
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		1,258	334
Trading Securities	[3]	12,927	13,659
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Basic Materials [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		3	0
Trading Securities	[3]	816	0
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Communications [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	356	2,846
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Consumer, non-cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	3,493	2,308
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Consumer, cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		1,121	334
Trading Securities	[3]	166	436
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Diversified [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities	[3]	20	23
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Energy sector [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	1,795	1,895
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	236	417
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Funds [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		113	0
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Industrial [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		21	0
Trading Securities	[3]	176	99
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Technology [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities	[3]	5,869	5,635
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		80	129
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Consumer, cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		63	75
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Energy sector [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		1	19
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	7
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Utilities [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		16	28
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Collateralized Mortgage Backed Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		164	173
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Debt Securities [Member] | Consumer, non-cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		1,258	337
Investment Segment [Member] | Fair Value, Measurements, Recurring [Member] | Debt Securities [Member] | Funds [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	3
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Investments [Abstract]
Investments		12,775	13,639
Derivative contracts, at fair value (asset)	[1]	0	0
Assets, Fair Value Disclosure		12,775	13,639
Marketable Securities, Equity Securities [Abstract]
Derivative contracts at fair value (liability)	[2]	0	0
Mortgage-backed securities: [Abstract]
Financial and Nonfinancial Liabilities, Fair Value Disclosure		1,121	334
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		1,121	334
Trading Securities	[3]	12,775	13,639
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Basic Materials [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	816	0
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Communications [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	356	2,846
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Consumer, non-cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	3,493	2,308
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Consumer, cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		1,121	334
Trading Securities	[3]	166	436
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Diversified [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities	[3]	20	23
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Energy sector [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	1,795	1,895
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	128	417
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Funds [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Industrial [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	176	79
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Technology [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities	[3]	5,825	5,635
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Consumer, cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Energy sector [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Utilities [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Collateralized Mortgage Backed Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Debt Securities [Member] | Consumer, non-cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		1,121	334
Investment Segment [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Debt Securities [Member] | Funds [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Investments [Abstract]
Investments		333	247
Derivative contracts, at fair value (asset)	[1]	749	3
Assets, Fair Value Disclosure		1,082	250
Marketable Securities, Equity Securities [Abstract]
Derivative contracts at fair value (liability)	[2]	92	614
Mortgage-backed securities: [Abstract]
Financial and Nonfinancial Liabilities, Fair Value Disclosure		229	617
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		137	0
Trading Securities	[3]	152	20
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Basic Materials [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		3	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Communications [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Consumer, non-cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Consumer, cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Diversified [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Energy sector [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	108	0
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Funds [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		113	0
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Industrial [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		21	0
Trading Securities	[3]	0	20
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Technology [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities	[3]	44	0
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		17	54
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Consumer, cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Energy sector [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		1	19
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	7
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Utilities [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		16	28
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Collateralized Mortgage Backed Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		164	173
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Debt Securities [Member] | Consumer, non-cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		137	3
Investment Segment [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Debt Securities [Member] | Funds [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	3
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Investments [Abstract]
Investments		63	75
Derivative contracts, at fair value (asset)	[1]	0	0
Assets, Fair Value Disclosure		63	75
Marketable Securities, Equity Securities [Abstract]
Derivative contracts at fair value (liability)	[2]	0	0
Mortgage-backed securities: [Abstract]
Financial and Nonfinancial Liabilities, Fair Value Disclosure		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Basic Materials [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Communications [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Consumer, non-cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Consumer, cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Diversified [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Energy sector [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Funds [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Industrial [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Equity Securities [Member] | Technology [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities	[3]	0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		63	75
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Consumer, cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		63	75
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Energy sector [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Corporate Debt Securities [Member] | Utilities [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Collateralized Mortgage Backed Securities [Member] | Financial [Member]
Marketable Securities, Equity Securities [Abstract]
Trading Securities		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Debt Securities [Member] | Consumer, non-cyclical [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		0	0
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Debt Securities [Member] | Funds [Member]
Marketable Securities, Equity Securities [Abstract]
Securities sold, not yet purchased, at fair value		$ 0	$ 0
[1]	Included in other assets in our condensed consolidated balance sheets.
[2]	Included in accrued expenses and other liabilities in our condensed consolidated balance sheets.
[3]	At September 30, 2015, equity forward contracts and equity call options are included in Level 2 Investments - Financial, Technology and Industrial. At September 30, 2015, written put options are included in Level 2 Investments - Basic Materials and Funds. At December 31, 2014, equity call options are included in Level 2 Investments - Industrial and written put options on debt securities are included in Level 2 Investments - Funds.

Fair Value Measurements Changes

Fair Value Measurements Changes in Fair Value Level 3 (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Investment Segment [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)	$ (12)	$ (33)
Other Segments and Holding Company [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, [Roll Forward]
Net realized and unrealized losses	(28)	(97)
Fair Value, Measurements, Recurring [Member] | Investment Segment [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	63	75	$ 75	$ 287
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, [Roll Forward]
Net realized and unrealized losses	(12)	(100)
Distribution-in-kind	0	(110)
Gross proceeds	0	(2)
Fair Value, Measurements, Recurring [Member] | Other Segments and Holding Company [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	182	153	$ 154	$ 138
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, [Roll Forward]
Transfer out	(46)	0
Net realized and unrealized losses	(28)	(97)
Purchases, additions and settlements, net	102	2
Distribution-in-kind	0	110
Fair Value, Measurements, Recurring [Member] | Holding Company [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, [Roll Forward]
Distribution-in-kind		$ 110
Available-for-sale Securities [Member] | Fair Value, Measurements, Recurring [Member] | Holding Company [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	100
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, [Roll Forward]
Purchases, additions and settlements, net	$ 100

Fair Value Measurements Other S

Fair Value Measurements Other Segments Fair Value (Details) - Other Segments and Holding Company [Member] - USD ($) $ in Millions		Sep. 30, 2015	Dec. 31, 2014
Assets [Abstract]
Derivative contracts, at fair value (asset)	[1]	$ 29	$ 47
Assets, Fair Value Disclosure		231	288
Liabilities [Abstract]
Other Liabilities, Fair Value Disclosure		0	50
Derivative contracts at fair value (liability)	[2]	3	2
Available-for-sale Securities		202	186
Trading Securities		0	55
Financial and Nonfinancial Liabilities, Fair Value Disclosure		3	52
Fair Value, Inputs, Level 1 [Member]
Assets [Abstract]
Derivative contracts, at fair value (asset)	[1]	0	0
Assets, Fair Value Disclosure		11	75
Liabilities [Abstract]
Other Liabilities, Fair Value Disclosure		0	0
Derivative contracts at fair value (liability)	[2]	0	0
Available-for-sale Securities		11	75
Trading Securities		0	0
Financial and Nonfinancial Liabilities, Fair Value Disclosure		0	0
Fair Value, Inputs, Level 2 [Member]
Assets [Abstract]
Derivative contracts, at fair value (asset)	[1]	29	47
Assets, Fair Value Disclosure		29	50
Liabilities [Abstract]
Other Liabilities, Fair Value Disclosure		0	50
Derivative contracts at fair value (liability)	[2]	3	2
Available-for-sale Securities		0	3
Trading Securities		0	0
Financial and Nonfinancial Liabilities, Fair Value Disclosure		3	52
Fair Value, Inputs, Level 3 [Member]
Assets [Abstract]
Derivative contracts, at fair value (asset)	[1]	0	0
Assets, Fair Value Disclosure		191	163
Liabilities [Abstract]
Other Liabilities, Fair Value Disclosure		0	0
Derivative contracts at fair value (liability)	[2]	0	0
Available-for-sale Securities		191	108
Trading Securities		0	55
Financial and Nonfinancial Liabilities, Fair Value Disclosure		$ 0	$ 0
[1]	Amounts are classified within other assets in our condensed consolidated balance sheets.
[2]	Amounts are classified within accrued expenses and other liabilities in our condensed consolidated balance sheets.

Fair Value Measurements Narrati

Fair Value Measurements Narrative (Details) - USD ($) $ in Millions	Jun. 08, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value of investment in Ferrous Resources prior to acquisition of controlling interest				$ 36	$ 0
Fair Value Of Property Plant And Equipment Impaired During Period		$ 17	$ 11	17	11
Impairment of Long-Lived Assets Held-for-use		6	4	10	6
Carrying value of property plant and equipment impaired during period		27	17	27	17
Other Segments and Holding Company [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Net realized and unrealized losses				(28)	(97)
Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)				(12)	(33)
Fair Value, Measurements, Recurring [Member] | Other Segments and Holding Company [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Net realized and unrealized losses				(28)	(97)
Distribution-in-kind				0	110
Purchases, additions and settlements, net				102	2
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value		182	153	182	153	$ 154	$ 138
Fair Value, Measurements, Recurring [Member] | Investment Segment [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Net realized and unrealized losses				(12)	(100)
Distribution-in-kind				0	(110)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value		63	$ 75	63	75	$ 75	$ 287
Fair Value, Measurements, Recurring [Member] | Holding Company [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Distribution-in-kind					$ 110
Available-for-sale Securities [Member] | Fair Value, Measurements, Recurring [Member] | Holding Company [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Purchases, additions and settlements, net				100
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value		$ 100		$ 100
Ferrous Resources [Member]
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value of investment in Ferrous Resources prior to acquisition of controlling interest	$ 36

Financial Instruments Investmen

Financial Instruments Investment Segment and Holding Company Narrative (Details) - Investment Segment [Member] - Investment Funds [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Derivative [Line Items]
Maximum payout amounts relating to put options written	$ 5,700		$ 2,500
Open Option Contracts Written, Covered Put Options on Existing Short Positions	5,700		2,400
Fair value of derivative instruments with credit-risk related contingent features in a liability position	92		614
Cash collateral posted for derivative positions	905		$ 1,200
Put Option [Member]
Derivative [Line Items]
Realized and unrealized gain (loss) on derivatives, net	$ (35)	$ (1)

Financial Instruments Automotiv

Financial Instruments Automotive Narrative (Details) - Automotive Segment [Member] - Federal-Mogul [Member] $ in Millions	Sep. 30, 2015USD ($)	Dec. 31, 2014USD ($)
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity contracts
Derivative [Line Items]
Notional value of interest rate swap agreements	$ 25	$ 36
Unrealized net gains (losses) on price hedge contracts	$ (3)	1
Motorparts [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Derivative [Line Items]
Number of customers accounting for more than 6% of direct sales	1
Concentration threshhold, balance sheet	12.00%
Accrued expenses and other liabilities [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Commodity contracts
Derivative [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	$ 3	$ 1

Financial Instruments Energy Na

Financial Instruments Energy Narrative (Details) bbl in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)bbl	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)bbl	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)bbl	Jul. 02, 2012	Jun. 30, 2011
Investment Segment [Member] | Interest rate swap contracts
Derivatives, Fair Value [Line Items]
Notional value of interest rate swap agreements	$ 16,000		$ 16,000		$ 16,000
Swap [Member] | Energy Segment [Member] | Commodity contracts | Not Designated as Hedging Instrument [Member] | Accrued expenses and other liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	29		29		$ 47
Other income (loss), net [Member] | Swap [Member] | Energy Segment [Member] | Commodity contracts | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Realized gain (loss) on commodity derivatives	(3)	$ 26	60	$ 171
Cash Flow Hedging [Member] | Energy Segment [Member] | Interest rate swap contracts | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Notional value of interest rate swap agreements	$ 63		$ 63
Lower fixed interest rate paid on interest rate swaps						1.975%	1.94%
Frequency of interest rate swap settlements			90 days
Average fixed interest rate paid on interest rate swaps	1.96%		1.96%
Realized loss on interest rate swaps reclassified from AOCI into interest expense	$ (1)	$ (1)	$ (1)	$ (1)
Gasoline and distillation production [Member] | Swap [Member] | Energy Segment [Member] | Commodity contracts | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Barrels of crack spreads hedging margin on future gasoline and distillate production | bbl	3.1		3.1		9.1
Crude oil purchases [Member] | Swap [Member] | Energy Segment [Member] | Commodity contracts | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Barrels of crack spreads hedging margin on future gasoline and distillate production | bbl	1.5		1.5
Debt Facility [Member] | Term Loan [Member] | Energy Segment [Member]
Derivatives, Fair Value [Line Items]
Balance of debt partially hedged	$ 125		$ 125
Effective interest rate on debt hedged	4.60%		4.60%

Financial Instruments Derivativ

Financial Instruments Derivative Activities Table (Details) - USD ($) $ in Millions		Sep. 30, 2015	Dec. 31, 2014
Credit Default Swap [Member]
Derivative [Line Items]
Long Notional Exposure	[1]	$ 201	$ 389
Short Notional Exposure	[1]	1,619	1,493
Equity swaps
Derivative [Line Items]
Long Notional Exposure		1	1
Short Notional Exposure		15,957	11,312
Foreign currency forwards
Derivative [Line Items]
Long Notional Exposure		0	0
Short Notional Exposure		866	1,578
Interest rate swap contracts
Derivative [Line Items]
Long Notional Exposure	[2]	0	0
Short Notional Exposure	[2]	137	137
Commodity contracts
Derivative [Line Items]
Long Notional Exposure		40	36
Short Notional Exposure		632	234
Investment Segment [Member] | Credit Default Swap [Member]
Derivative [Line Items]
Notional value of interest rate swap agreements		7,900	9,300
Short Notional Exposure		1,600	1,500
Investment Segment [Member] | Equity swaps
Derivative [Line Items]
Long Notional Exposure		3,200	108
Investment Segment [Member] | Interest rate swap contracts
Derivative [Line Items]
Notional value of interest rate swap agreements		16,000	16,000
Notional Exposure of Derivatives, Short Position, less than three months		$ 74	74
Short Notional Exposure			137
Investment Segment [Member] | Credit Default Swap, Selling Protection [Member]
Derivative [Line Items]
Short Notional Exposure	[1]		$ 3
[1]	The short notional amount on our credit swap positions is approximately $7.9 billion and $9.3 billion as of September 30, 2015 and December 31, 2014, respectively. However, because credit spreads cannot compress below zero, our downside short notional exposure to loss is approximately $1.6 billion and $1.5 billion as of September 30, 2015 and December 31, 2014, respectively.
[2]	The short notional amount on certain of our interest rate contracts with a three month duration is approximately $16.0 billion as of both September 30, 2015 and December 31, 2014. We assume that interest rates will not fall below zero and therefore our downside short notional exposure to loss on these contracts is $74 million (of the total $137 million disclosed in the above table) as of both September 30, 2015 and December 31, 2014.

Financial Instruments Derivat58

Financial Instruments Derivatives Not Designated as Hedging, Fair Value Table (Details) - USD ($) $ in Millions		Sep. 30, 2015	Dec. 31, 2014
Not Designated as Hedging Instrument [Member] | Other assets [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Asset Derivatives, Gross	[1]	$ 1,047	$ 60
Asset Derivatives, Netting across contract types	[1],[2]	(269)	(10)
Asset Derivatives, Total	[1],[2]	778	50
Not Designated as Hedging Instrument [Member] | Accrued expenses and other liabilities [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Liability Derivatives, Gross	[3]	361	624
Liability Derivatives, Netting across contract types	[2],[3]	(269)	(10)
Derivative contracts at fair value (liability)	[2],[3]	92	614
Not Designated as Hedging Instrument [Member] | Equity contracts | Other assets [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Asset Derivatives, Gross	[1]	627	0
Not Designated as Hedging Instrument [Member] | Equity contracts | Accrued expenses and other liabilities [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Liability Derivatives, Gross	[3]	315	539
Not Designated as Hedging Instrument [Member] | Foreign exchange contracts | Other assets [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Asset Derivatives, Gross	[1]	0	11
Not Designated as Hedging Instrument [Member] | Foreign exchange contracts | Accrued expenses and other liabilities [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Liability Derivatives, Gross	[3]	1	0
Not Designated as Hedging Instrument [Member] | Credit contracts | Other assets [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Asset Derivatives, Gross	[1]	346	1
Not Designated as Hedging Instrument [Member] | Credit contracts | Accrued expenses and other liabilities [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Liability Derivatives, Gross	[3]	45	85
Not Designated as Hedging Instrument [Member] | Interest rate swap contracts | Other assets [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Asset Derivatives, Gross	[1]	0	1
Not Designated as Hedging Instrument [Member] | Interest rate swap contracts | Accrued expenses and other liabilities [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Liability Derivatives, Gross	[3]	0	0
Not Designated as Hedging Instrument [Member] | Commodity contracts | Other assets [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Asset Derivatives, Gross	[1]	74	47
Not Designated as Hedging Instrument [Member] | Commodity contracts | Accrued expenses and other liabilities [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Liability Derivatives, Gross	[3]	0	0
Investment Funds [Member] | Investment Segment [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Cash collateral posted for derivative positions		905	1,200
Swap [Member] | Investment Funds [Member] | Investment Segment [Member] | Not Designated as Hedging Instrument [Member] | Equity contracts | Investments [Member]
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral		$ 16	$ 17
[1]	Net asset derivatives are located within other assets in our condensed consolidated balance sheets.
[2]	Excludes netting of cash collateral received and posted. The total collateral posted at September 30, 2015 and December 31, 2014 was approximately $0.9 billion and $1.2 billion, respectively, across all counterparties.
[3]	Net liability derivatives are located within accrued expenses and other liabilities in our condensed consolidated balance sheets.

Financial Instruments Gain (Los

Financial Instruments Gain (Loss) Recognized on Derivatives Not Designated as Hedging Table (Details) - Not Designated as Hedging Instrument [Member] - Net gain (loss) from investment activities [Member] - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Derivative [Line Items]
Gain (Loss) Recognized in Income	[1]	$ 1,334	$ 280	$ 1,417	$ (324)
Equity contracts
Derivative [Line Items]
Gain (Loss) Recognized in Income	[1]	892	(50)	741	(772)
Foreign exchange contracts
Derivative [Line Items]
Gain (Loss) Recognized in Income	[1]	(2)	141	134	144
Credit contracts
Derivative [Line Items]
Gain (Loss) Recognized in Income	[1]	387	163	536	133
Commodity contracts
Derivative [Line Items]
Gain (Loss) Recognized in Income	[1]	57	26	6	171
Investment Segment [Member] | Equity contracts
Derivative [Line Items]
Gain (Loss) Recognized in Income	[1]	$ (197)	$ (55)	$ (75)	$ 164
[1]	Gains (losses) recognized on derivatives are classified in net (loss) gain from investment activities in our condensed consolidated statements of operations for our Investment segment and are included in other income, net for all other segments.

Financial Instruments Derivat60

Financial Instruments Derivatives Designated as Cash Flow Hedging Instruments Table (Details) - Designated as Hedging Instrument [Member] - Cash Flow Hedging [Member] - USD ($) $ in Millions		Sep. 30, 2015	Dec. 31, 2014
Other assets [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives, Gross	[1]	$ 0	$ 1
Asset Derivatives, Netting across contract types	[1]	0	(1)
Asset Derivatives, Total	[1]	0	0
Accrued expenses and other liabilities [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives, Gross	[2]	3	3
Liability Derivatives, Netting across contract types	[2]	0	(1)
Derivative contracts at fair value (liability)	[2]	3	2
Interest rate swap contracts | Other assets [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives, Gross	[1]	0	0
Interest rate swap contracts | Accrued expenses and other liabilities [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives, Gross	[2]	1	1
Commodity contracts | Other assets [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives, Gross	[1]	0	1
Commodity contracts | Accrued expenses and other liabilities [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives, Gross	[2]	$ 2	$ 2
[1]	Located within other assets in our condensed consolidated balance sheets.
[2]	Located within accrued expenses and other liabilities in our condensed consolidated balance sheets.

Financial Instruments Derivat61

Financial Instruments Derivatives Designated as Hedging, Gain (Loss) Tables (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	[1]			$ 2
Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net		$ (1)	$ 0	(3)	$ 1
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net		(1)	0	(2)	(3)
Designated as Hedging Instrument [Member] | Interest rate swap contracts
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net			0		0
Designated as Hedging Instrument [Member] | Interest rate swap contracts | Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net			(1)		(1)
Designated as Hedging Instrument [Member] | Commodity contracts
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net		(1)	0	(3)	1
Designated as Hedging Instrument [Member] | Commodity contracts | Cost of goods sold
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net		$ (1)	$ 1	(2)	(1)
Designated as Hedging Instrument [Member] | Foreign currency contracts
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net				0	0
Designated as Hedging Instrument [Member] | Foreign currency contracts | Cost of goods sold
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net				$ 0	$ (1)
[1]	See Note 11, "Pension, Other Post-employment Benefits and Employee Benefit Plans," and Note 6, "Financial Instruments," for additional information with respect to reclassifications from accumulated other comprehensive loss to earnings relating to post-employment benefits, net of tax and hedge instruments, net of tax, respectively. Such items do not represent reclassifications in their entirety. During the nine months ended September 30, 2015, our Energy segment reclassified from accumulated other comprehensive loss to earnings for the sale of certain available-for-sale securities as well as the impact of transferring balances in available-for-sale securities to trading securities. See Note 4, "Investments and Related Matters - Other Segments," for further discussion.

Inventories, Net (Details)

Inventories, Net (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Inventories, Net [Abstract]
Raw materials	$ 451	$ 450
Work in process	319	244
Finished goods	1,548	1,185
Inventory, net	$ 2,318	$ 1,879

Goodwill and Intangible Asset63

Goodwill and Intangible Assets, Net Goodwill Table (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Goodwill [Line Items]
Goodwill, Gross	$ 2,404	$ 2,329
Goodwill, Accumulated Impairment	(329)	(329)
Goodwill, Net Carrying Value	2,075	2,000
Automotive Segment [Member]
Goodwill [Line Items]
Goodwill, Gross	1,458	1,389
Goodwill, Accumulated Impairment	(226)	(226)
Goodwill, Net Carrying Value	1,232	1,163
Energy Segment [Member]
Goodwill [Line Items]
Goodwill, Gross	930	930
Goodwill, Accumulated Impairment	(103)	(103)
Goodwill, Net Carrying Value	827	827
Railcar Segment [Member]
Goodwill [Line Items]
Goodwill, Gross	7	7
Goodwill, Accumulated Impairment	0	0
Goodwill, Net Carrying Value	7	7
Mining Segment [Member]
Goodwill [Line Items]
Goodwill, Gross	6	0
Goodwill, Accumulated Impairment	0	0
Goodwill, Net Carrying Value	6	0
Food Packaging Segment [Member]
Goodwill [Line Items]
Goodwill, Gross	3	3
Goodwill, Accumulated Impairment	0	0
Goodwill, Net Carrying Value	3	$ 3
Fertilizer reporting unit [Member] | Energy Segment [Member]
Goodwill [Line Items]
Goodwill, Net Carrying Value	$ 253

Goodwill and Intangible Asset64

Goodwill and Intangible Assets, Net Definite-lived and Indefinite-lived Intangible Assets Table (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Definite-lived intangible assets: [Abstract]
Definite-lived intangible assets, Gross Carrying Amount	$ 1,415	$ 1,305
Definite-lived intangible assets, Accumulated Amortization	(581)	(512)
Definite-lived intangible assets, Net Carrying Value	834	793
Indefinite-lived intangible assets: [Abstract]
Indefinite-lived intangible assets, Net Carrying Value	298	295
Intangible assets, net	1,132	1,088
Trademarks and brand names
Indefinite-lived intangible assets: [Abstract]
Indefinite-lived intangible assets, Net Carrying Value	260	257
Gaming licenses
Indefinite-lived intangible assets: [Abstract]
Indefinite-lived intangible assets, Net Carrying Value	38	38
Customer relationships
Definite-lived intangible assets: [Abstract]
Definite-lived intangible assets, Gross Carrying Amount	1,041	957
Definite-lived intangible assets, Accumulated Amortization	(390)	(345)
Definite-lived intangible assets, Net Carrying Value	651	612
Developed technology
Definite-lived intangible assets: [Abstract]
Definite-lived intangible assets, Gross Carrying Amount	144	120
Definite-lived intangible assets, Accumulated Amortization	(91)	(77)
Definite-lived intangible assets, Net Carrying Value	53	43
In-place leases
Definite-lived intangible assets: [Abstract]
Definite-lived intangible assets, Gross Carrying Amount	121	121
Definite-lived intangible assets, Accumulated Amortization	(70)	(63)
Definite-lived intangible assets, Net Carrying Value	51	58
Gasification technology license
Definite-lived intangible assets: [Abstract]
Definite-lived intangible assets, Gross Carrying Amount	60	60
Definite-lived intangible assets, Accumulated Amortization	(8)	(7)
Definite-lived intangible assets, Net Carrying Value	52	53
Other
Definite-lived intangible assets: [Abstract]
Definite-lived intangible assets, Gross Carrying Amount	49	47
Definite-lived intangible assets, Accumulated Amortization	(22)	(20)
Definite-lived intangible assets, Net Carrying Value	$ 27	$ 27

Goodwill and Intangible Asset65

Goodwill and Intangible Assets, Net Narrative (Details) - USD ($) $ in Millions	Jun. 08, 2015	Feb. 06, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Jun. 01, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill			$ 2,075		$ 2,075		$ 2,000
Amortization expense associated with definite-lived intangible assets			25	$ 22	70	$ 62
Automotive Segment [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill			1,232		1,232		1,163
Energy Segment [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill			827		827		827
Energy Segment [Member] | Fertilizer reporting unit [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill			$ 253		253
Goodwill, Impairment Loss					$ 0		$ 103
TRW [Member] | Automotive Segment [Member]
Goodwill and Intangible Assets [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 84
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets		22
Business combination, goodwill allocation		$ 76
IEH Auto [Member] | Automotive Segment [Member]
Goodwill and Intangible Assets [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets								$ 2
Ferrous Resources [Member]
Goodwill and Intangible Assets [Line Items]
Business combination, goodwill allocation	$ 6

Property, Plant and Equipment66

Property, Plant and Equipment, Net (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 13,827		$ 13,827		$ 12,566
Less: Accumulated depreciation and amortization	(3,996)		(3,996)		(3,611)
Property, plant and equipment, net	9,831		9,831		8,955
Depreciation and amortization expense related to property, plant and equipment	192	$ 180	560	$ 522
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	628		628		489
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,566		$ 2,566		2,353
Buildings and improvements | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)			4 years
Buildings and improvements | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)			40 years
Machinery, equipment and furniture
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,978		$ 5,978		5,594
Machinery, equipment and furniture | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)			1 year
Machinery, equipment and furniture | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)			40 years
Assets leased to others
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,948		$ 3,948		3,546
Less: Accumulated depreciation and amortization	(1,025)		$ (1,025)		(957)
Assets leased to others | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)			15 years
Assets leased to others | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)			39 years
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	707		$ 707		584
Railcars [Member] | Assets leased to others
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,500		3,500		3,100
Real estate properties [Member] | Assets leased to others
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 426		$ 426		$ 450

Debt Table (Details)

Debt Table (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Debt	$ 12,182	$ 11,588
Automotive Segment [Member]
Debt Instrument [Line Items]
Debt	3,025	2,690
Energy Segment [Member]
Debt Instrument [Line Items]
Debt	674	675
Gaming Segment [Member]
Debt Instrument [Line Items]
Debt	293	295
Railcar Segment [Member]
Debt Instrument [Line Items]
Debt	2,361	2,133
Food Packaging Segment [Member]
Debt Instrument [Line Items]
Debt	271	274
Home Fashion Segment [Member]
Debt Instrument [Line Items]
Debt	0	0
Senior unsecured notes [Member] | 2022 Notes [Member]
Debt Instrument [Line Items]
Debt	1,339	1,337
Senior unsecured notes [Member] | 2020 Notes [Member]
Debt Instrument [Line Items]
Debt	1,708	1,708
Senior unsecured notes [Member] | 2019 Notes [Member]
Debt Instrument [Line Items]
Debt	1,270	1,270
Senior unsecured notes [Member] | 2017 Notes [Member]
Debt Instrument [Line Items]
Debt	1,172	1,171
Senior unsecured notes [Member] | Railcar Segment [Member]
Debt Instrument [Line Items]
Debt	2,361	2,133
Debt facilities [Member] | Automotive Segment [Member]
Debt Instrument [Line Items]
Debt	2,900	2,584
Debt facilities [Member] | Energy Segment [Member]
Debt Instrument [Line Items]
Debt	625	625
Secured credit facilities [Member] | Gaming Segment [Member]
Debt Instrument [Line Items]
Debt	293	295
Secured credit facilities [Member] | Food Packaging Segment [Member]
Debt Instrument [Line Items]
Debt	270	272
Other Debt Obligations [Member]
Debt Instrument [Line Items]
Debt	$ 244	$ 193

Debt Narrative - Senior Unsecur

Debt Narrative - Senior Unsecured Notes - Icahn Enterprises (Details) - USD ($) $ in Millions	Jan. 29, 2014	Mar. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Jan. 21, 2014	Aug. 01, 2013	Jan. 15, 2010
Debt Instrument [Line Items]
Loss on extinguishment of debt			$ 2	$ 162
Senior unsecured notes [Member]
Debt Instrument [Line Items]
Additional indebtedness allowed per debt covenants			$ 584
Senior unsecured notes [Member] | 2022 Notes [Member]
Debt Instrument [Line Items]
Term Loan Facility	$ 1,350
Proceeds from Issuance of Debt	1,340
Senior unsecured notes [Member] | 2020 Notes [Member]
Debt Instrument [Line Items]
Term Loan Facility						$ 500
Interest rate, long-term debt							6.00%
Proceeds from Issuance of Debt	$ 493
Senior unsecured notes [Member] | Additional 2020 Notes [Member]
Debt Instrument [Line Items]
Term Loan Facility					$ 1,200
Interest rate, long-term debt	5.875%
Proceeds from Issuance of Debt	$ 1,217
Senior unsecured notes [Member] | 2019 Notes [Member]
Debt Instrument [Line Items]
Term Loan Facility					1,275
Interest rate, long-term debt							4.875%
Proceeds from Issuance of Debt	1,269
Senior unsecured notes [Member] | 2017 Notes [Member]
Debt Instrument [Line Items]
Term Loan Facility					$ 1,175
Interest rate, long-term debt							3.50%
Proceeds from Issuance of Debt	$ 1,169
Senior unsecured notes [Member] | 2010-2012 Notes [Member]
Debt Instrument [Line Items]
Use of portion of debt proceeds		$ 3,500
Loss on extinguishment of debt		$ 108

Debt Narrative - Debt Facilitie

Debt Narrative - Debt Facilities - Automotive (Details) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Apr. 15, 2014	Dec. 06, 2013	Dec. 05, 2013
Debt Instrument [Line Items]
Loss on extinguishment of debt	$ 2	$ 162
Automotive Segment [Member]
Debt Instrument [Line Items]
Loss on extinguishment of debt			$ 36
Automotive Segment [Member] | Tranche B Loan [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross				$ 700
Automotive Segment [Member] | Tranche C Loan [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross				$ 1,900
Automotive Segment [Member] | Federal-Mogul Replacement Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility					$ 550	$ 540
Line of Credit Facility Aggregate Principal Amount Upon Acceleration			700
Revolving credit facility, unused borrowing availability	175		516
Letters of credit outstanding	335		0
Letters of Credit Outstanding, Amount	$ 40		$ 34

Debt Narrative - Debt and Credi

Debt Narrative - Debt and Credit Facilities - Energy (Details) - Energy Segment [Member] - USD ($)	9 Months Ended
	Sep. 30, 2015	Dec. 01, 2012	Oct. 23, 2012	Apr. 13, 2011
CRNF Term Loan [Member]
Debt Instrument [Line Items]
Term Loan Facility				$ 125,000,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility, incremental borrowing increase				50,000,000
Line of credit facility				$ 25,000,000
Line of credit facility, outstanding borowings	$ 0
CVR 2022 Notes [Member]
Debt Instrument [Line Items]
Term Loan Facility			$ 500,000,000
Interest rate, long-term debt			6.50%
ABL Credit Facility [Member]
Debt Instrument [Line Items]
Senior credit facility, maximum borrowing availability	372,000,000	$ 400,000,000
Line of credit facility, incremental borrowing increase		$ 200,000,000
Letters of Credit Outstanding, Amount	28,000,000
Line of credit facility, outstanding borowings	$ 0
Base Rate [Member]
Debt Instrument [Line Items]
Percentage spread on debt	2.50%
EuroDollar [Member]
Debt Instrument [Line Items]
Percentage spread on debt	3.50%

Debt Narrative - Senior Unsec71

Debt Narrative - Senior Unsecured Notes and Secured Term Loan Facility - Railcar (Details) - USD ($) $ in Millions

Dec. 19, 2014

Oct. 01, 2014

Jan. 31, 2015

Mar. 31, 2014

Feb. 28, 2014

Jan. 31, 2014

Mar. 31, 2014

Sep. 30, 2015

Sep. 30, 2014

Dec. 31, 2014

Sep. 26, 2014

Sep. 03, 2014

Jun. 25, 2014

Jun. 23, 2014

Mar. 27, 2014

Dec. 12, 2012

Debt Instrument [Line Items]

Loss on extinguishment of debt

$ 2

$ 162

Railcar Segment [Member]

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Increase (Decrease)

5.00%

Future debt expected to be incurred by new capitalized entity

$ 381

Proceeds from Issuance of Private Placement

$ 626

Proceeds from (Repayments of) Debt

$ 212

Railcar Segment [Member] | NCF I Term Loan [Member]

Debt Instrument [Line Items]

Aggregate principal amount issued, long-term debt

$ 250

Railcar Segment [Member] | NCF II Term Loan [Member]

Debt Instrument [Line Items]

Aggregate principal amount issued, long-term debt

$ 135

Interest rate, long-term debt

3.70%

Railcar Segment [Member] | RCF Term Loan [Member]

Debt Instrument [Line Items]

Aggregate principal amount issued, long-term debt

$ 300

Use of portion of debt proceeds

$ 156

Railcar Segment [Member] | Class A-1 Notes [Member]

Debt Instrument [Line Items]

Aggregate principal amount issued, long-term debt

$ 110

Interest rate, long-term debt

2.98%

Use of portion of debt proceeds to repay other debt

$ 256

Proceeds from Issuance of Private Placement

$ 250

Railcar Segment [Member] | Class A-2 Notes [Member]

Debt Instrument [Line Items]

Aggregate principal amount issued, long-term debt

$ 106

Interest rate, long-term debt

4.06%

3.81%

Proceeds from Issuance of Private Placement

$ 376

Railcar Segment [Member] | ARI Refinanced Term Loan [Member]

Debt Instrument [Line Items]

Interest reserve amount

$ 17

Long-term Debt

$ 309

Proceeds from Issuance of Long-term Debt

$ 316

Use of portion of debt proceeds to repay other debt

194

Proceeds from issuance of Long-term debt after proceeds used to refinance prior debt

$ 122

Railcar Segment [Member] | ARILL2TermLoan [Domain]

Debt Instrument [Line Items]

Long-term Debt

100

Proceeds from Issuance of Debt

$ 100

Railcar Segment [Member] | ARI 2015 Notes [Domain]

Debt Instrument [Line Items]

Long-term Debt

608

Railcar Segment [Member] | Lease Fleet Financings [Member]

Debt Instrument [Line Items]

Pledged assets

486

277

Use of portion of debt proceeds

409

Railcar Segment [Member] | Citizen Bank Revolver [Member]

Debt Instrument [Line Items]

Line of credit facility

$ 350

Line of credit facility, outstanding borowings

99

Senior credit facility, maximum borrowing availability

250

$ 250

Additional borrowing availability

$ 100

Railcar Segment [Member] | Heartland Bank Term Loan [Member] [Member]

Debt Instrument [Line Items]

Aggregate principal amount issued, long-term debt

$ 12

Railcar Segment [Member] | Credit Agricole Term Loan [Member]

Debt Instrument [Line Items]

Aggregate principal amount issued, long-term debt

$ 375

Railcar Segment [Member] | Banc of America Leasing & Capital, LLC [Member]

Debt Instrument [Line Items]

Aggregate principal amount issued, long-term debt

$ 47

Railcar Segment [Member] | Talmer Bank [Member]

Debt Instrument [Line Items]

Aggregate principal amount issued, long-term debt

$ 15

Railcar Segment [Member] | Class 2014 A-1 Notes [Member]

Debt Instrument [Line Items]

Aggregate principal amount issued, long-term debt

$ 175

Interest rate, long-term debt

2.92%

Railcar Segment [Member] | Class 2014 A-2 Notes [Member]

Debt Instrument [Line Items]

Aggregate principal amount issued, long-term debt

$ 150

Interest rate, long-term debt

3.97%

Loss on extinguishment of debt (Note 10) | Railcar Segment [Member]

Debt Instrument [Line Items]

Loss on extinguishment of debt

$ (2)

$ (2)

Minimum [Member] | Railcar Segment [Member] | Term Loan [Member]

Debt Instrument [Line Items]

Interest rate, long-term debt

3.35%

Maximum [Member] | Railcar Segment [Member] | Term Loan [Member]

Debt Instrument [Line Items]

Interest rate, long-term debt

6.95%

LIBOR [Member] | Railcar Segment [Member] | NCF I Term Loan [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

2.00%

LIBOR [Member] | Railcar Segment [Member] | Class A-1 Notes [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

1.75%

LIBOR [Member] | Railcar Segment [Member] | Citizen Bank Revolver [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

1.45%

LIBOR [Member] | Railcar Segment [Member] | Credit Agricole Term Loan [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

1.75%

LIBOR [Member] | Railcar Segment [Member] | Banc of America Leasing & Capital, LLC [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

1.75%

LIBOR [Member] | Railcar Segment [Member] | Talmer Bank [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

1.50%

Debt Narrative - Other (Details

Debt Narrative - Other (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 19, 2014	Jan. 30, 2014	Nov. 27, 2013	Oct. 15, 2012
Debt Instrument [Line Items]
Loss on extinguishment of debt				$ 2,000,000	$ 162,000,000
Amortization of financing costs and discounts	$ 5,000,000	$ 4,000,000		11,000,000	$ 17,000,000
Food Packaging Segment [Member]
Debt Instrument [Line Items]
Loss on extinguishment of debt			$ 16,000,000
Senior credit facility	8,000,000			8,000,000
Line of credit facility, outstanding borowings						$ 1,000,000
Letters of Credit Outstanding, Amount	1,000,000			$ 1,000,000
Home Fashion Segment [Member]
Debt Instrument [Line Items]
Senior credit facility										$ 10,000,000
Line of credit annual fee on borrowed amount				0.50%
Line of credit facility, outstanding borowings	5,000,000			$ 5,000,000		6,000,000
Citizen Bank Revolver [Member] | Railcar Segment [Member]
Debt Instrument [Line Items]
Senior credit facility							$ 350,000,000
Senior credit facility, maximum borrowing availability	250,000,000			250,000,000		$ 250,000,000
Line of credit facility, outstanding borowings	$ 99,000,000			99,000,000
Viskase Term Loan [Member] | Food Packaging Segment [Member]
Debt Instrument [Line Items]
Term Loan Facility								$ 275,000,000
Term Loan [Member] | Gaming Segment [Member]
Debt Instrument [Line Items]
Interest rate, long-term debt						4.00%
Term Loan Facility									$ 300,000,000
Debt discount rate at time of issuance									0.50%
Letter of Credit [Member] | Gaming Segment [Member]
Debt Instrument [Line Items]
Revolving credit facility, unused borrowing availability									$ 15,000,000
Letter of Credit Facility, Maximum Borrowing Capacity									$ 15,000,000
Letter of Credit [Member] | Food Packaging Segment [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount						$ 1,000,000
Tropicana Credit Facilities [Member] | Gaming Segment [Member]
Debt Instrument [Line Items]
Amortization of financing costs and discounts				$ 750,000

Pensions, Other Post-employme73

Pensions, Other Post-employment Benefits and Employee Benefit Plans Net Periodic Benefit Cost (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Pension Benefits
Net Periodic Benefit Cost [Line Items]
Service cost	$ 5	$ 4	$ 15	$ 12
Interest cost	18	19	50	57
Expected return on plan assets	(18)	(19)	(53)	(56)
Amortization of actuarial losses	6	2	20	8
Amortization of prior service credit	0	0	0	0
Net periodic benefit cost	11	6	32	21
OPEB
Net Periodic Benefit Cost [Line Items]
Service cost	0	0	0	0
Interest cost	3	4	10	12
Expected return on plan assets	0	0	0	0
Amortization of actuarial losses	2	1	4	2
Amortization of prior service credit	(1)	(2)	(3)	(4)
Net periodic benefit cost	$ 4	$ 3	$ 11	$ 10

Net Income Per LP Unit (Details

Net Income Per LP Unit (Details) - USD ($) $ / shares in Units, $ in Millions	Nov. 05, 2015	Sep. 28, 2015	Jul. 30, 2015	Jun. 30, 2015	May. 05, 2015	Apr. 22, 2015	Feb. 20, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings Per LP Unit [Line Items]
Net (loss) income attributable to Icahn Enterprises								$ (440)	$ (355)	$ (67)	$ 105
Net (loss) income attributable to Icahn Enterprises allocable to limited partners (98.01% allocation)								$ (432)	$ (348)	$ (66)	$ 103
Basic and diluted (loss) income per LP unit								$ (3.40)	$ (2.90)	$ (0.53)	$ 0.87
Basic and diluted weighted average LP units outstanding								127,000,000	120,000,000	125,000,000	118,000,000
Distribution declared per depositary unit			$ 1.50		$ 1.50		$ 1.50
Depositary units [Member]
Earnings Per LP Unit [Line Items]
Distribution Made to Limited Partner, Unit Distribution		2,309,812		1,825,930		1,713,935
Mr. Icahn and his affiliates [Member]
Earnings Per LP Unit [Line Items]
Affiliate ownership interest in Icahn Enterprises										88.80%
Ownership percentage [Member] | Mr. Icahn and his affiliates [Member]
Earnings Per LP Unit [Line Items]
Affiliate ownership interest in Icahn Enterprises	88.80%

Condensed Statement of Operatio

Condensed Statement of Operations By Reporting Segment (Details) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)reporting_segments	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Segment Reporting Information [Line Items]
Total assets		$ 36,452		$ 36,452		$ 35,780
Number of reporting segments | reporting_segments				10
Revenues:
Net sales		3,720	$ 4,557	$ 11,264	$ 14,090
Other revenues from operations		366	350	1,042	934
Net gain from investment activities		(947)	(592)	236	509
Interest and dividend income		36	62	136	165
Other (loss) income, net		37	45	29	93
Total Revenues		3,212	4,422	12,707	15,791
Expenses:
Cost of goods sold		3,224	4,218	9,673	12,687
Other expenses from operations		168	166	484	458
Selling, general and administrative		418	431	1,423	1,247
Restructuring		18	23	57	61
Impairment		6	4	10	6
Interest expense		296	226	853	593
Total Expenses		4,130	5,068	12,500	15,052
Income before income tax expense		(918)	(646)	207	739
Income tax (expense) benefit		(22)	19	(184)	(166)
Net (loss) income		(940)	(627)	23	573
Less: net loss (income) attributable to non-controlling interests		500	272	(90)	(468)
Net (loss) income attributable to Icahn Enterprises		(440)	(355)	(67)	105
Supplemental information:
Capital expenditures		338	399	1,067	986
Depreciation and amortization	[1]	217	202	630	584
Amortization included in interest expense		5	4	11	17
Investment Segment [Member]
Segment Reporting Information [Line Items]
Total assets		15,474		15,474		15,460
Revenues:
Net sales		0	0	0	0
Other revenues from operations		0	0	0	0
Net gain from investment activities		(948)	(501)	231	648
Interest and dividend income		32	58	125	154
Other (loss) income, net		(1)	(1)	(1)	1
Total Revenues		(917)	(444)	355	803
Expenses:
Cost of goods sold		0	0	0	0
Other expenses from operations		0	0	0	0
Selling, general and administrative		(24)	37	206	147
Restructuring		0	0	0	0
Impairment		0	0	0	0
Interest expense		148	87	412	189
Total Expenses		124	124	618	336
Income before income tax expense		(1,041)	(568)	(263)	467
Income tax (expense) benefit		0	0	0	0
Net (loss) income		(1,041)	(568)	(263)	467
Less: net loss (income) attributable to non-controlling interests		562	298	144	(231)
Net (loss) income attributable to Icahn Enterprises		(479)	(270)	(119)	236
Supplemental information:
Capital expenditures		0	0	0	0
Depreciation and amortization	[1]	0	0	0	0
Automotive Segment [Member]
Segment Reporting Information [Line Items]
Total assets		8,444		8,444		7,529
Revenues:
Net sales		1,980	1,871	5,831	5,522
Other revenues from operations		0	0	0	0
Net gain from investment activities		0	0	0	0
Interest and dividend income		1	1	4	3
Other (loss) income, net		6	18	41	(1)
Total Revenues		1,987	1,890	5,876	5,524
Expenses:
Cost of goods sold		1,660	1,609	4,950	4,689
Other expenses from operations		0	0	0	0
Selling, general and administrative		269	222	722	622
Restructuring		18	25	57	63
Impairment		6	1	10	3
Interest expense		37	35	107	92
Total Expenses		1,990	1,892	5,846	5,469
Income before income tax expense		(3)	(2)	30	55
Income tax (expense) benefit		7	(1)	30	(27)
Net (loss) income		(10)	(1)	0	28
Less: net loss (income) attributable to non-controlling interests		(1)	3	(4)	(7)
Net (loss) income attributable to Icahn Enterprises		(11)	2	(4)	21
Supplemental information:
Capital expenditures		111	109	328	282
Depreciation and amortization	[1]	89	88	257	251
Energy Segment [Member]
Segment Reporting Information [Line Items]
Total assets		5,410		5,410		5,334
Revenues:
Net sales		1,409	2,280	4,422	7,268
Other revenues from operations		0	0	0	0
Net gain from investment activities		0	2	36	(1)
Interest and dividend income		0	1	1	2
Other (loss) income, net		13	26	(51)	171
Total Revenues		1,422	2,309	4,408	7,440
Expenses:
Cost of goods sold		1,270	2,251	3,839	6,856
Other expenses from operations		0	0	0	0
Selling, general and administrative		34	39	99	106
Restructuring		0	0	0	0
Impairment		0	0	0	0
Interest expense		12	10	36	28
Total Expenses		1,316	2,300	3,974	6,990
Income before income tax expense		106	9	434	450
Income tax (expense) benefit		17	(2)	87	(100)
Net (loss) income		89	11	347	350
Less: net loss (income) attributable to non-controlling interests		(39)	(8)	(166)	(165)
Net (loss) income attributable to Icahn Enterprises		50	3	181	185
Supplemental information:
Capital expenditures		55	56	142	171
Depreciation and amortization	[1]	56	54	172	162
Metals Segment [Member]
Segment Reporting Information [Line Items]
Total assets		274		274		315
Revenues:
Net sales		92	186	301	563
Other revenues from operations		0	0	0	0
Net gain from investment activities		0	0	0	0
Interest and dividend income		0	0	0	0
Other (loss) income, net		0	1	3	1
Total Revenues		92	187	304	564
Expenses:
Cost of goods sold		102	188	328	571
Other expenses from operations		0	0	0	0
Selling, general and administrative		5	5	15	17
Restructuring		0	0	0	0
Impairment		0	0	0	0
Interest expense		0	0	0	0
Total Expenses		107	193	343	588
Income before income tax expense		(15)	(6)	(39)	(24)
Income tax (expense) benefit		(7)	(3)	(17)	11
Net (loss) income		(8)	(3)	(22)	(13)
Less: net loss (income) attributable to non-controlling interests		0	0	0	0
Net (loss) income attributable to Icahn Enterprises		(8)	(3)	(22)	(13)
Supplemental information:
Capital expenditures		4	17	23	24
Depreciation and amortization	[1]	8	7	22	19
Railcar Segment [Member]
Segment Reporting Information [Line Items]
Total assets		3,370		3,370		3,120
Revenues:
Net sales		92	74	281	314
Other revenues from operations		126	108	367	302
Net gain from investment activities		0	0	0	0
Interest and dividend income		1	1	2	2
Other (loss) income, net		3	(1)	5	(4)
Total Revenues		222	182	655	614
Expenses:
Cost of goods sold		69	55	208	242
Other expenses from operations		51	44	151	131
Selling, general and administrative		12	11	31	33
Restructuring		0	0	0	0
Impairment		0	0	0	0
Interest expense		20	16	61	43
Total Expenses		152	126	451	449
Income before income tax expense		70	56	204	165
Income tax (expense) benefit		16	12	50	(38)
Net (loss) income		54	44	154	127
Less: net loss (income) attributable to non-controlling interests		(19)	(15)	(56)	(47)
Net (loss) income attributable to Icahn Enterprises		35	29	98	80
Supplemental information:
Capital expenditures		133	188	463	438
Depreciation and amortization	[1]	32	27	93	78
Gaming Segment [Member]
Segment Reporting Information [Line Items]
Total assets		1,297		1,297		1,260
Revenues:
Net sales		0	0	0	0
Other revenues from operations		219	220	615	571
Net gain from investment activities		0	0	0	0
Interest and dividend income		1	1	1	2
Other (loss) income, net		0	(1)	(1)	37
Total Revenues		220	220	615	610
Expenses:
Cost of goods sold		0	0	0	0
Other expenses from operations		104	108	297	288
Selling, general and administrative		84	90	253	242
Restructuring		0	0	0	0
Impairment		0	0	0	0
Interest expense		3	4	9	10
Total Expenses		191	202	559	540
Income before income tax expense		29	18	56	70
Income tax (expense) benefit		12	5	23	(18)
Net (loss) income		17	13	33	52
Less: net loss (income) attributable to non-controlling interests		(5)	(5)	(10)	(17)
Net (loss) income attributable to Icahn Enterprises		12	8	23	35
Supplemental information:
Capital expenditures		16	23	77	52
Depreciation and amortization	[1]	17	14	46	36
Mining Segment [Member]
Segment Reporting Information [Line Items]
Total assets		391		391		0
Revenues:
Net sales		12	0	18	0
Other revenues from operations		0	0	0	0
Net gain from investment activities		0	0	0	0
Interest and dividend income		1	0	1	0
Other (loss) income, net		(2)	0	(3)	0
Total Revenues		11	0	16	0
Expenses:
Cost of goods sold		14	0	20	0
Other expenses from operations		0	0	0	0
Selling, general and administrative		5	0	7	0
Restructuring		0	0	0	0
Impairment		0	0	0	0
Interest expense		0	0	1	0
Total Expenses		19	0	28	0
Income before income tax expense		(8)	0	(12)	0
Income tax (expense) benefit		1	0	(1)	0
Net (loss) income		(7)	0	(13)	0
Less: net loss (income) attributable to non-controlling interests		1	0	3	0
Net (loss) income attributable to Icahn Enterprises		(6)	0	(10)	0
Supplemental information:
Capital expenditures		12	0	14	0
Depreciation and amortization	[1]	3	0	4	0
Food Packaging Segment [Member]
Segment Reporting Information [Line Items]
Total assets		430		430		436
Revenues:
Net sales		86	95	262	276
Other revenues from operations		0	0	0	0
Net gain from investment activities		0	0	0	0
Interest and dividend income		0	0	0	0
Other (loss) income, net		(5)	(1)	(8)	(16)
Total Revenues		81	94	254	260
Expenses:
Cost of goods sold		68	73	201	208
Other expenses from operations		0	0	0	0
Selling, general and administrative		14	13	37	35
Restructuring		0	0	0	0
Impairment		0	0	0	0
Interest expense		3	3	9	11
Total Expenses		85	89	247	254
Income before income tax expense		(4)	5	7	6
Income tax (expense) benefit		0	3	5	(4)
Net (loss) income		(4)	2	2	2
Less: net loss (income) attributable to non-controlling interests		1	(1)	(1)	(1)
Net (loss) income attributable to Icahn Enterprises		(3)	1	1	1
Supplemental information:
Capital expenditures		6	6	15	16
Depreciation and amortization	[1]	6	5	15	16
Real Estate Segment [Member]
Segment Reporting Information [Line Items]
Total assets		708		708		745
Revenues:
Net sales		1	5	2	13
Other revenues from operations		21	22	60	61
Net gain from investment activities		0	0	0	0
Interest and dividend income		0	0	0	0
Other (loss) income, net		20	0	41	3
Total Revenues		42	27	103	77
Expenses:
Cost of goods sold		0	3	1	7
Other expenses from operations		13	14	36	39
Selling, general and administrative		4	4	9	10
Restructuring		0	0	0	0
Impairment		0	3	0	3
Interest expense		1	0	2	2
Total Expenses		18	24	48	61
Income before income tax expense		24	3	55	16
Income tax (expense) benefit		0	0	0	0
Net (loss) income		24	3	55	16
Less: net loss (income) attributable to non-controlling interests		0	0	0	0
Net (loss) income attributable to Icahn Enterprises		24	3	55	16
Supplemental information:
Capital expenditures		0	0	1	1
Depreciation and amortization	[1]	5	6	16	17
Home Fashion Segment [Member]
Segment Reporting Information [Line Items]
Total assets		207		207		208
Revenues:
Net sales		48	46	147	134
Other revenues from operations		0	0	0	0
Net gain from investment activities		0	0	0	0
Interest and dividend income		0	0	0	0
Other (loss) income, net		1	2	1	3
Total Revenues		49	48	148	137
Expenses:
Cost of goods sold		41	39	126	114
Other expenses from operations		0	0	0	0
Selling, general and administrative		9	7	25	22
Restructuring		0	(2)	0	(2)
Impairment		0	0	0	0
Interest expense		0	0	0	0
Total Expenses		50	44	151	134
Income before income tax expense		(1)	4	(3)	3
Income tax (expense) benefit		0	0	0	0
Net (loss) income		(1)	4	(3)	3
Less: net loss (income) attributable to non-controlling interests		0	0	0	0
Net (loss) income attributable to Icahn Enterprises		(1)	4	(3)	3
Supplemental information:
Capital expenditures		1	0	4	2
Depreciation and amortization	[1]	1	1	5	5
Holding Company [Member]
Segment Reporting Information [Line Items]
Total assets		447		447		1,373
Revenues:
Net sales		0	0	0	0
Other revenues from operations		0	0	0	0
Net gain from investment activities		1	(93)	(31)	(138)
Interest and dividend income		0	0	2	2
Other (loss) income, net		2	2	2	(102)
Total Revenues		3	(91)	(27)	(238)
Expenses:
Cost of goods sold		0	0	0	0
Other expenses from operations		0	0	0	0
Selling, general and administrative		6	3	19	13
Restructuring		0	0	0	0
Impairment		0	0	0	0
Interest expense		72	71	216	218
Total Expenses		78	74	235	231
Income before income tax expense		(75)	(165)	(262)	(469)
Income tax (expense) benefit		(22)	(33)	5	10
Net (loss) income		(53)	(132)	(267)	(459)
Less: net loss (income) attributable to non-controlling interests		0	0	0	0
Net (loss) income attributable to Icahn Enterprises		(53)	(132)	(267)	(459)
Supplemental information:
Capital expenditures		0	0	0	0
Depreciation and amortization	[1]	0	0	0	0
Icahn Enterprises Holdings [Member]
Segment Reporting Information [Line Items]
Total assets		36,476		36,476		35,803
Revenues:
Net sales		3,720	4,557	11,264	14,090
Other revenues from operations		366	350	1,042	934
Net gain from investment activities		(947)	(592)	236	509
Interest and dividend income		36	62	136	165
Other (loss) income, net		37	45	29	93
Total Revenues		3,212	4,422	12,707	15,791
Expenses:
Cost of goods sold		3,224	4,218	9,673	12,687
Other expenses from operations		168	166	484	458
Selling, general and administrative		418	431	1,423	1,247
Restructuring		18	23	57	61
Impairment		6	4	10	6
Interest expense		296	226	852	592
Total Expenses		4,130	5,068	12,499	15,051
Income before income tax expense		(918)	(646)	208	740
Income tax (expense) benefit		(22)	19	(184)	(166)
Net (loss) income		(940)	(627)	24	574
Less: net loss (income) attributable to non-controlling interests		500	272	(90)	(468)
Net (loss) income attributable to Icahn Enterprises		(440)	(355)	(66)	106
Supplemental information:
Capital expenditures				1,067	986
Amortization included in interest expense		5	4	10	16
Icahn Enterprises Holdings [Member] | Investment Segment [Member]
Segment Reporting Information [Line Items]
Total assets		15,474		15,474		15,460
Expenses:
Interest expense		148	87	412	189
Net (loss) income		(1,041)	(568)	(263)	467
Net (loss) income attributable to Icahn Enterprises		(479)	(270)	(119)	236
Icahn Enterprises Holdings [Member] | Automotive Segment [Member]
Segment Reporting Information [Line Items]
Total assets		8,444		8,444		7,529
Expenses:
Interest expense		37	35	107	92
Net (loss) income		(10)	(1)	0	28
Net (loss) income attributable to Icahn Enterprises		(11)	2	(4)	21
Icahn Enterprises Holdings [Member] | Energy Segment [Member]
Segment Reporting Information [Line Items]
Total assets		5,410		5,410		5,334
Expenses:
Interest expense		12	10	36	28
Net (loss) income		89	11	347	350
Net (loss) income attributable to Icahn Enterprises		50	3	181	185
Icahn Enterprises Holdings [Member] | Metals Segment [Member]
Segment Reporting Information [Line Items]
Total assets		274		274		315
Expenses:
Interest expense		0	0	0	0
Net (loss) income		(8)	(3)	(22)	(13)
Net (loss) income attributable to Icahn Enterprises		(8)	(3)	(22)	(13)
Icahn Enterprises Holdings [Member] | Railcar Segment [Member]
Segment Reporting Information [Line Items]
Total assets		3,370		3,370		3,120
Expenses:
Interest expense		20	16	61	43
Net (loss) income		54	44	154	127
Net (loss) income attributable to Icahn Enterprises		35	29	98	80
Icahn Enterprises Holdings [Member] | Gaming Segment [Member]
Segment Reporting Information [Line Items]
Total assets		1,297		1,297		1,260
Expenses:
Interest expense		3	4	9	10
Net (loss) income		17	13	33	52
Net (loss) income attributable to Icahn Enterprises		12	8	23	35
Icahn Enterprises Holdings [Member] | Mining Segment [Member]
Segment Reporting Information [Line Items]
Total assets		391		391		0
Expenses:
Interest expense		0	0	1	0
Net (loss) income		(7)	0	(13)	0
Net (loss) income attributable to Icahn Enterprises		(6)	0	(10)	0
Icahn Enterprises Holdings [Member] | Food Packaging Segment [Member]
Segment Reporting Information [Line Items]
Total assets		430		430		436
Expenses:
Interest expense		3	3	9	11
Net (loss) income		(4)	2	2	2
Net (loss) income attributable to Icahn Enterprises		(3)	1	1	1
Icahn Enterprises Holdings [Member] | Real Estate Segment [Member]
Segment Reporting Information [Line Items]
Total assets		708		708		745
Expenses:
Interest expense		1	0	2	2
Net (loss) income		24	3	55	16
Net (loss) income attributable to Icahn Enterprises		24	3	55	16
Icahn Enterprises Holdings [Member] | Home Fashion Segment [Member]
Segment Reporting Information [Line Items]
Total assets		207		207		208
Expenses:
Interest expense		0	0	0	0
Net (loss) income		(1)	4	(3)	3
Net (loss) income attributable to Icahn Enterprises		(1)	4	(3)	3
Icahn Enterprises Holdings [Member] | Holding Company [Member]
Segment Reporting Information [Line Items]
Total assets		471		471		$ 1,396
Expenses:
Interest expense		72	71	215	217
Net (loss) income		(53)	(132)	(266)	(458)
Net (loss) income attributable to Icahn Enterprises		$ (53)	$ (132)	$ (266)	$ (458)
[1]	Excludes amounts related to the amortization of deferred financing costs and debt discounts and premiums included in interest expense in the amounts of $5 million and $4 million for the three months ended September 30, 2015 and 2014, respectively, and $11 million and $17 million for the nine months ended September 30, 2015 and 2014, respectively.

Condensed Balance Sheets By Rep

Condensed Balance Sheets By Reporting Segment (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 2,041	$ 2,912	$ 3,080	$ 3,262
Cash held at consolidated affiliated partnerships and restricted cash	1,441	1,435
Investments	13,661	14,500
Accounts receivable, net	1,876	1,691
Inventories, net	2,318	1,879
Property, plant and equipment, net	9,831	8,955
Goodwill and intangible assets, net	3,207	3,088
Other assets	2,077	1,320
Total assets	36,452	35,780
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	4,931	4,877
Securities sold, not yet purchased, at fair value	1,237	337
Due to brokers	4,504	5,197
Post-employment benefit liability	1,312	1,391
Debt	12,182	11,588
Total assets	24,166	23,390
Equity attributable to Icahn Enterprises	5,140	5,443
Equity attributable to non-controlling interests	7,146	6,947
Total equity	12,286	12,390	13,872	13,309
Total liabilities and equity	36,452	35,780
Investment Segment [Member]
ASSETS
Cash and cash equivalents	11	2
Cash held at consolidated affiliated partnerships and restricted cash	1,366	1,366
Investments	13,150	13,961
Accounts receivable, net	0	0
Inventories, net	0	0
Property, plant and equipment, net	0	0
Goodwill and intangible assets, net	0	0
Other assets	947	131
Total assets	15,474	15,460
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	686	864
Securities sold, not yet purchased, at fair value	1,237	337
Due to brokers	4,504	5,197
Post-employment benefit liability	0	0
Debt	0	0
Total assets	6,427	6,398
Equity attributable to Icahn Enterprises	4,168	4,284
Equity attributable to non-controlling interests	4,879	4,778
Total equity	9,047	9,062
Total liabilities and equity	15,474	15,460
Automotive Segment [Member]
ASSETS
Cash and cash equivalents	235	332
Cash held at consolidated affiliated partnerships and restricted cash	0	0
Investments	280	269
Accounts receivable, net	1,529	1,356
Inventories, net	1,675	1,215
Property, plant and equipment, net	2,379	2,160
Goodwill and intangible assets, net	1,881	1,744
Other assets	465	453
Total assets	8,444	7,529
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	2,137	1,933
Securities sold, not yet purchased, at fair value	0	0
Due to brokers	0	0
Post-employment benefit liability	1,253	1,328
Debt	3,025	2,690
Total assets	6,415	5,951
Equity attributable to Icahn Enterprises	1,655	1,231
Equity attributable to non-controlling interests	374	347
Total equity	2,029	1,578
Total liabilities and equity	8,444	7,529
Energy Segment [Member]
ASSETS
Cash and cash equivalents	1,012	754
Cash held at consolidated affiliated partnerships and restricted cash	0	0
Investments	0	77
Accounts receivable, net	133	137
Inventories, net	285	330
Property, plant and equipment, net	2,691	2,692
Goodwill and intangible assets, net	1,170	1,184
Other assets	119	160
Total assets	5,410	5,334
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	1,402	1,471
Securities sold, not yet purchased, at fair value	0	0
Due to brokers	0	0
Post-employment benefit liability	0	0
Debt	674	675
Total assets	2,076	2,146
Equity attributable to Icahn Enterprises	1,751	1,612
Equity attributable to non-controlling interests	1,583	1,576
Total equity	3,334	3,188
Total liabilities and equity	5,410	5,334
Metals Segment [Member]
ASSETS
Cash and cash equivalents	6	19
Cash held at consolidated affiliated partnerships and restricted cash	4	4
Investments	0	0
Accounts receivable, net	39	51
Inventories, net	53	67
Property, plant and equipment, net	142	144
Goodwill and intangible assets, net	7	8
Other assets	23	22
Total assets	274	315
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	49	60
Securities sold, not yet purchased, at fair value	0	0
Due to brokers	0	0
Post-employment benefit liability	2	2
Debt	1	3
Total assets	52	65
Equity attributable to Icahn Enterprises	222	250
Equity attributable to non-controlling interests	0	0
Total equity	222	250
Total liabilities and equity	274	315
Railcar Segment [Member]
ASSETS
Cash and cash equivalents	271	412
Cash held at consolidated affiliated partnerships and restricted cash	45	35
Investments	29	29
Accounts receivable, net	52	41
Inventories, net	126	117
Property, plant and equipment, net	2,741	2,376
Goodwill and intangible assets, net	7	7
Other assets	99	103
Total assets	3,370	3,120
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	319	294
Securities sold, not yet purchased, at fair value	0	0
Due to brokers	0	0
Post-employment benefit liability	8	9
Debt	2,361	2,133
Total assets	2,688	2,436
Equity attributable to Icahn Enterprises	726	711
Equity attributable to non-controlling interests	(44)	(27)
Total equity	682	684
Total liabilities and equity	3,370	3,120
Gaming Segment [Member]
ASSETS
Cash and cash equivalents	223	196
Cash held at consolidated affiliated partnerships and restricted cash	14	16
Investments	29	33
Accounts receivable, net	9	9
Inventories, net	0	0
Property, plant and equipment, net	743	719
Goodwill and intangible assets, net	74	75
Other assets	205	212
Total assets	1,297	1,260
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	135	130
Securities sold, not yet purchased, at fair value	0	0
Due to brokers	0	0
Post-employment benefit liability	0	0
Debt	293	295
Total assets	428	425
Equity attributable to Icahn Enterprises	601	578
Equity attributable to non-controlling interests	268	257
Total equity	869	835
Total liabilities and equity	1,297	1,260
Mining Segment [Member]
ASSETS
Cash and cash equivalents	28	0
Cash held at consolidated affiliated partnerships and restricted cash	1	0
Investments	0	0
Accounts receivable, net	4	0
Inventories, net	37	0
Property, plant and equipment, net	295	0
Goodwill and intangible assets, net	6	0
Other assets	20	0
Total assets	391	0
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	48	0
Securities sold, not yet purchased, at fair value	0	0
Due to brokers	0	0
Post-employment benefit liability	0	0
Debt	39	0
Total assets	87	0
Equity attributable to Icahn Enterprises	234	0
Equity attributable to non-controlling interests	70	0
Total equity	304	0
Total liabilities and equity	391	0
Food Packaging Segment [Member]
ASSETS
Cash and cash equivalents	43	39
Cash held at consolidated affiliated partnerships and restricted cash	1	1
Investments	0	0
Accounts receivable, net	65	63
Inventories, net	76	77
Property, plant and equipment, net	151	154
Goodwill and intangible assets, net	8	9
Other assets	86	93
Total assets	430	436
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	66	64
Securities sold, not yet purchased, at fair value	0	0
Due to brokers	0	0
Post-employment benefit liability	49	52
Debt	271	274
Total assets	386	390
Equity attributable to Icahn Enterprises	28	30
Equity attributable to non-controlling interests	16	16
Total equity	44	46
Total liabilities and equity	430	436
Real Estate Segment [Member]
ASSETS
Cash and cash equivalents	16	24
Cash held at consolidated affiliated partnerships and restricted cash	2	2
Investments	0	0
Accounts receivable, net	7	4
Inventories, net	0	0
Property, plant and equipment, net	614	633
Goodwill and intangible assets, net	51	58
Other assets	18	24
Total assets	708	745
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	21	20
Securities sold, not yet purchased, at fair value	0	0
Due to brokers	0	0
Post-employment benefit liability	0	0
Debt	29	32
Total assets	50	52
Equity attributable to Icahn Enterprises	658	693
Equity attributable to non-controlling interests	0	0
Total equity	658	693
Total liabilities and equity	708	745
Home Fashion Segment [Member]
ASSETS
Cash and cash equivalents	14	11
Cash held at consolidated affiliated partnerships and restricted cash	5	8
Investments	0	0
Accounts receivable, net	38	30
Inventories, net	66	73
Property, plant and equipment, net	72	74
Goodwill and intangible assets, net	3	3
Other assets	9	9
Total assets	207	208
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	30	28
Securities sold, not yet purchased, at fair value	0	0
Due to brokers	0	0
Post-employment benefit liability	0	0
Debt	0	0
Total assets	30	28
Equity attributable to Icahn Enterprises	177	180
Equity attributable to non-controlling interests	0	0
Total equity	177	180
Total liabilities and equity	207	208
Holding Company [Member]
ASSETS
Cash and cash equivalents	182	1,123
Cash held at consolidated affiliated partnerships and restricted cash	3	3
Investments	173	131
Accounts receivable, net	0	0
Inventories, net	0	0
Property, plant and equipment, net	3	3
Goodwill and intangible assets, net	0	0
Other assets	86	113
Total assets	447	1,373
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other liabilities	38	13
Securities sold, not yet purchased, at fair value	0	0
Due to brokers	0	0
Post-employment benefit liability	0	0
Debt	5,489	5,486
Total assets	5,527	5,499
Equity attributable to Icahn Enterprises	(5,080)	(4,126)
Equity attributable to non-controlling interests	0	0
Total equity	(5,080)	(4,126)
Total liabilities and equity	447	1,373
Holding Company [Member]
ASSETS
Cash and cash equivalents	2,041	2,912	3,080	3,262
Cash held at consolidated affiliated partnerships and restricted cash	1,441	1,435
Investments	13,661	14,500
Accounts receivable, net	1,876	1,691
Inventories, net	2,318	1,879
Property, plant and equipment, net	9,831	8,955
Total assets	36,476	35,803
LIABILITIES AND EQUITY
Securities sold, not yet purchased, at fair value	1,237	337
Due to brokers	4,504	5,197
Post-employment benefit liability	1,312	1,391
Debt	12,182	11,588
Total assets	24,166	23,390
Equity attributable to Icahn Enterprises	5,164	5,466
Equity attributable to non-controlling interests	7,146	6,947
Total equity	12,310	12,413	$ 13,895	$ 13,331
Total liabilities and equity	36,476	35,803
Holding Company [Member] | Investment Segment [Member]
ASSETS
Total assets	15,474	15,460
Holding Company [Member] | Automotive Segment [Member]
ASSETS
Total assets	8,444	7,529
Holding Company [Member] | Energy Segment [Member]
ASSETS
Total assets	5,410	5,334
Holding Company [Member] | Metals Segment [Member]
ASSETS
Total assets	274	315
Holding Company [Member] | Railcar Segment [Member]
ASSETS
Total assets	3,370	3,120
Holding Company [Member] | Gaming Segment [Member]
ASSETS
Total assets	1,297	1,260
Holding Company [Member] | Mining Segment [Member]
ASSETS
Total assets	391	0
Holding Company [Member] | Food Packaging Segment [Member]
ASSETS
Total assets	430	436
Holding Company [Member] | Real Estate Segment [Member]
ASSETS
Total assets	708	745
Holding Company [Member] | Home Fashion Segment [Member]
ASSETS
Total assets	207	208
Holding Company [Member] | Holding Company [Member]
ASSETS
Total assets	$ 471	$ 1,396

Income Taxes Income Taxes (Deta

Income Taxes Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Tax Contingency [Line Items]
Income tax expense	$ 22	$ (19)	$ 184	$ 166
Income before income tax expense	$ (918)	$ (646)	$ 207	$ 739
Effective income tax rate	(2.40%)	2.90%	88.90%	22.50%
Statutory federal income tax rate	35.00%		35.00%
Icahn Enterprises Holdings [Member]
Income Tax Contingency [Line Items]
Income tax expense	$ 22	$ (19)	$ 184	$ 166
Income before income tax expense	$ (918)	$ (646)	$ 208	$ 740
Effective income tax rate			88.50%	22.40%

Changes in Accumulated Other 78

Changes in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Abstract]
AOCI, Post-employment benefts, net of tax		$ (658)		$ (658)		$ (692)
AOCI, Hedge instruments, net of tax		(27)		(27)		(26)
AOCI, Translation adjustments and other, net of tax		(775)		(775)		(575)
Accumulated other comprehensive loss, net of tax		(1,460)		(1,460)		$ (1,293)
OCI, Post-employment benefts before reclassificaitons, net of tax				11
OCI, Hedge instruments before reclassificaitons, net of tax				(3)
OCI, Translation adjustments and other before reclassificaitons, net of tax				(181)
Other comprehensive income, before reclassifications to income				(173)
OCI, Post-employment benefts reclassificaitons to income, net of tax	[1]			23
OCI, Hedge instruments reclassificaitons to income, net of tax	[1]			2
OCI, Translation adjustments and other reclassificaitons to income, net of tax	[1]			(19)
Other comprehensive income, portion representing reclassificaitons to earnings	[1]			6
OCI, Post-employment benefts, net of tax		10	$ 8	34	$ 13
OCI, Hedge instruments, net of tax		0	1	(1)	3
OCI, Translation adjustments and other, net of tax		(97)	(132)	(200)	(134)
Other comprehensive (loss) income, net of tax		$ (87)	$ (123)	$ (167)	$ (118)
[1]	See Note 11, "Pension, Other Post-employment Benefits and Employee Benefit Plans," and Note 6, "Financial Instruments," for additional information with respect to reclassifications from accumulated other comprehensive loss to earnings relating to post-employment benefits, net of tax and hedge instruments, net of tax, respectively. Such items do not represent reclassifications in their entirety. During the nine months ended September 30, 2015, our Energy segment reclassified from accumulated other comprehensive loss to earnings for the sale of certain available-for-sale securities as well as the impact of transferring balances in available-for-sale securities to trading securities. See Note 4, "Investments and Related Matters - Other Segments," for further discussion.

Other Income, Net (Details)

Other Income, Net (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Component of Other Income (Loss), Net [Line Items]
Other income, net	$ 37	$ 45	$ 29	$ 93
Realized and unrealized gain (loss) on derivatives, net (Note 6)
Component of Other Income (Loss), Net [Line Items]
Other income, net	12	26	(52)	171
(Loss) gain on acquisition (Note 2)
Component of Other Income (Loss), Net [Line Items]
Other income, net	(1)	0	2	0
Gain on disposition of assets, net
Component of Other Income (Loss), Net [Line Items]
Other income, net	19	2	39	4
Loss on extinguishment of debt (Note 10)
Component of Other Income (Loss), Net [Line Items]
Other income, net	0	0	(2)	(162)
Tax settlement gain
Component of Other Income (Loss), Net [Line Items]
Other income, net	0	0	0	32
Equity earnings from non-consolidated affiliates
Component of Other Income (Loss), Net [Line Items]
Other income, net	11	13	43	39
Foreign currency translation loss
Component of Other Income (Loss), Net [Line Items]
Other income, net	(6)	0	(8)	(5)
Other
Component of Other Income (Loss), Net [Line Items]
Other income, net	$ 2	$ 4	$ 7	$ 14

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Details) - USD ($) $ in Millions	Oct. 25, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Mr. Icahn and his affiliates [Member]
Loss Contingencies [Line Items]
Affiliate ownership interest				88.80%
ACF [Member]
Loss Contingencies [Line Items]
Defined benefit plan underfunded amount		$ 623		$ 623		$ 474
Starfire Holding Corporation [Member]
Loss Contingencies [Line Items]
Ownership percentage by Mr. Icahn		99.40%		99.40%
Net worth floor for which distributions to stockholders would be limited while contingent liabilities exist that can be imposed on us		$ 250		$ 250
Metals Segment [Member]
Loss Contingencies [Line Items]
Accrued environmental liabilities		28		28		28
Railcar Segment [Member]
Loss Contingencies [Line Items]
Litigation claim gain amount	$ 25
Litigation counterclaim amount	$ 10
Automotive Segment [Member]
Loss Contingencies [Line Items]
Accrued environmental liabilities		16		16		15
Possible material additional losses, above and beyond best estimate of required remediation costs				44
Asset retirement obligation		19		19		24
Energy Segment [Member]
Loss Contingencies [Line Items]
Rent expense on operating leases				7	$ 7
Proceeds from Legal Settlements				31
Insurance Recoveries				27
Reduction in receivable related to litigation settlement				4
Litigation receivable						4
Accrued environmental liabilities		3		3		1
Environmental remediation expense		9	$ 23	27	83
Cost of RINs		19	$ 19	93	$ 82
Biofuel blending obligation		$ 21		$ 21		$ 52
Icahn Enterprises G.P. [Member] | Mr. Icahn and his affiliates [Member]
Loss Contingencies [Line Items]
Affiliate ownership in parent company general partner				100.00%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions	Oct. 30, 2015	Jul. 30, 2015	May. 05, 2015	Feb. 20, 2015	Sep. 30, 2015
Subsequent Event [Line Items]
Distribution declared per depositary unit		$ 1.50	$ 1.50	$ 1.50
Effect on Future Cash Flows, Amount					$ 15
Distribution declared [Member]
Subsequent Event [Line Items]
Distribution declared per depositary unit	$ 1.50