XML 107 R82.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Compensation Arrangements Narrative (Details) (USD $) In Millions, except Share data, unless otherwise specified |  | 3 Months Ended | 6 Months Ended |  |  | 2 Months Ended |  |  |  | 3 Months Ended | 6 Months Ended
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
May 04, 2012 CVR Energy, Inc. [Member] cash_contingent_payments | Jun. 30, 2012 Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member] | Mar. 31, 2010 Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member] | Jun. 30, 2012 Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member] | Dec. 31, 2011 Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member] | Mar. 23, 2010 Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member] | Jun. 30, 2012 Energy Segment [Member] CVR Energy, Inc. [Member] | May 04, 2012 Energy Segment [Member] CVR Energy, Inc. [Member] cash_contingent_payments | Jun. 30, 2012 Options Connected to Deferred Compensation [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member] | Dec. 31, 2011 Options Connected to Deferred Compensation [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member] | Jun. 30, 2011 Maximum [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member] | Jun. 30, 2011 Maximum [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Stock options (number) |  | 4,000,000 |  | 4,000,000 |  |  |  |  |  |  |  |
Stock options, revised fair value reclassified to equity |  |  | $ 27 |  |  |  |  |  |  |  |  |
Compensation expense related to stock options |  |  |  | 0 |  |  | 16 |  |  |  |  |
Intrinsic value of stock options |  |  |  |  | 0 |  |  |  |  |  |  |
Deferred compensation agreement, current liability, gross |  | 10 |  | 10 |  |  |  |  |  |  |  |
Deferred compensation agreement, number of shares used in cash payout calculation |  | 500,000 |  | 500,000 |  |  |  |  |  |  |  |
Stock price (in ones) |  |  |  |  |  | $ 19.46 |  |  |  |  |  |
Deferred compenstion intrinsic value |  |  |  |  |  |  |  |  | 10 | 10 |  |
Deferred compensation expense |  | 1 |  | 1 |  |  |  |  |  |  | 1 | 1
Share price, CVR acquisition (in ones) | $ 30 |  |  |  |  |  |  | $ 30 |  |  |  |
Number of cash contingent payment rights (in ones) | 1 |  |  |  |  |  |  | 1 |  |  |  |
Additional share-based compensation expense from revaluing unvested shares to fair value |  |  |  |  |  |  | 12 |  |  |  |  |
Unrecognized compensation cost related to restricted shares |  |  |  |  |  |  | $ 23 |  |  |  |  |

X
- Definition Business Acquisition, Number of Cash Contingent Payment Rights + References No definition available. + Details
Name: | iep_BusinessAcquisitionNumberOfCashContingentPaymentRights
Namespace Prefix: | iep_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Deferred Compensation Arrangement with Individual, Number of Shares Used in Cash Settlement Calculation + References No definition available. + Details
Name: | iep_DeferredCompensationArrangementWithIndividualNumberOfSharesUsedInCashSettlementCalculation
Namespace Prefix: | iep_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Deferred Compensation Cash-based Arrangements, Liability, Current, Gross, before offset again the intrinsic value of the exercise + References No definition available. + Details
Name: | iep_DeferredCompensationCashBasedArrangementsLiabilityCurrentGross
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair Value Option, Allocated Share-based Compensation Expense + References No definition available. + Details
Name: | iep_FairValueOptionAllocatedShareBasedCompensationExpense
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Fair Value Reclassified to Equity + References No definition available. + Details
Name: | iep_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingFairValueReclassifiedToEquity
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph g(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 64 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809 + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition For an acquired entity, price of a single share of a number of saleable stocks of a company. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionSharePrice
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The compensation expense recognized during the period pertaining to the deferred compensation arrangement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 6, 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 64, 65 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -SubTopic 10 -Section 30 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6409875&loc=d3e20015-108363 + Details
Name: | us-gaap_DeferredCompensationArrangementWithIndividualCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition As of the balance sheet date, the aggregate unrecognized cost of equity-based awards made to employees under equity-based compensation awards that have yet to vest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph h -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of options outstanding. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph d(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The number of shares reserved for issuance under stock option agreements awarded under the plan that validly exist and are outstanding as of the balance sheet date, including vested options. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph b(1)(b) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph b(1)(a) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of difference between fair value of the underlying shares reserved for issuance and exercise prices of fully vested and expected to vest options outstanding. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph d(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Price of a single share of a number of saleable stocks of a company. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 + Details
Name: | us-gaap_SharePrice
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant