XML 113 R51.htm IDEA: XBRL DOCUMENT v2.4.0.6

Summary of Significant Accounting Policies (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended			3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended
	Dec. 31, 2011 Automotive Segment [Member]	Dec. 31, 2010 Automotive Segment [Member]	Dec. 31, 2009 Automotive Segment [Member]	Mar. 31, 2011 Minimum [Member]	Dec. 31, 2010 Minimum [Member]	Mar. 31, 2011 Maximum [Member]	Dec. 31, 2010 Maximum [Member]	Jun. 30, 2012 Icahn Enterprises G.P. [Member]	Dec. 31, 2011 General partner [Member]	Dec. 31, 2011 Limited partner [Member]
General partner ownership percentage in Icahn Enterprises Holdings								1.00%
Special Profits Interest Allocations percentage				1.50%	1.50%	2.50%	2.50%
allocation of income and expenses among partners									1.00%	99.00%
Incentive allocation percentage				15.00%	15.00%	25.00%	25.00%
Research and development as a percentage of OE sales	3.80%	4.00%	4.70%
Research and Development Expense	$ 172	$ 156	$ 140

X

- Definition

allocation of income and expenses among partners

+ References

No definition available.

+ Details

Name:	iep_AllocationOfIncomeAndExpensesAmongPartners
Namespace Prefix:	iep_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Incentive allocation percentage

+ References

No definition available.

+ Details

Name:	iep_IncentiveAllocationPercentage
Namespace Prefix:	iep_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Research and development as a percentage of OE sales

+ References

No definition available.

+ Details

Name:	iep_ResearchAndDevelopmentAsPercentageOfOeSales
Namespace Prefix:	iep_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Special Profits Interest Allocations percentage

+ References

No definition available.

+ Details

Name:	iep_SpecialProfitsInterestAllocationsPercentage
Namespace Prefix:	iep_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The number of units or percentage investment held by the managing member or general partner of the LLC or LP.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Practice Bulletin (PB)

-Number 14

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 272

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

+ Details

Name:	us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest
Namespace Prefix:	us-gaap_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph g

-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 Statement of Financial Accounting Standard (FAS)

-Number 86

-Paragraph 11, 12

-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 985

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 730

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 2

-Paragraph 12, 13

-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_ResearchAndDevelopmentExpense
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration