Business Acquisition, Number of Cash Contingent Payment Rights

No definition available.

Name:	iep_BusinessAcquisitionNumberOfCashContingentPaymentRights
Namespace Prefix:	iep_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	instant

- 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

- 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

- 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

- Definition

Options connected to deferred compensation

+ References

No definition available.

+ Details

Name:	iep_OptionsConnectedToDeferredCompensation
Namespace Prefix:	iep_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

- 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

- 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

- 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

- 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

- 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

+ Details

Name:	us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-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 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

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

- Definition

The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.

+ References

+ Details

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

- Definition

Expected term of share-based compensation awards, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

Reference 1: 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.D.2)

-URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

-Section D

-Subsection 2

+ Details

Name:	us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

- Definition

The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.

+ References

+ Details

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

- Definition

The risk-free interest rate assumption that is used in valuing an option on its own shares.

+ References

+ Details

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

- Details

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

- Definition

The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.

+ References

+ Details

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

- 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

- 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

- 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

+ Details

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock.

+ References

No definition available.

+ Details

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

- Definition

Weighted average exercise price as of the balance sheet date for those equity-based payment arrangements exercisable and outstanding.

+ References

+ Details

Name:	us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1
Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

- 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

- Definition

Number of share options (or share units) exercised during the current period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name:	us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

Compensation Arrangements Narrative (Details) (USD $) In Millions, except Share data, unless otherwise specified			2 Months Ended		3 Months Ended	6 Months Ended	12 Months Ended			3 Months Ended	6 Months Ended	12 Months Ended				3 Months Ended	6 Months Ended	12 Months Ended			0 Months Ended			0 Months Ended
	May 04, 2012 CVR Energy, Inc. [Member] cash_contingent_payments	Dec. 31, 2011 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	Mar. 31, 2010 Stock Options [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Jun. 30, 2012 Stock Options [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Dec. 31, 2011 Stock Options [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Dec. 31, 2010 Stock Options [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Dec. 31, 2009 Stock Options [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Jun. 30, 2012 Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Jun. 30, 2012 Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Dec. 31, 2011 Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Dec. 31, 2010 Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Dec. 31, 2009 Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Mar. 23, 2010 Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Jun. 30, 2011 Maximum [Member] Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Jun. 30, 2011 Maximum [Member] Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Dec. 31, 2011 Monte Carlo [Member] Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Dec. 31, 2010 Monte Carlo [Member] Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Dec. 31, 2009 Monte Carlo [Member] Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Mar. 31, 2010 Black Scholes [Member] Stock Options [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Dec. 31, 2009 Black Scholes [Member] Stock Options [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Mar. 23, 2010 Black Scholes [Member] Stock Options [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Mar. 31, 2010 Black Scholes [Member] Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Dec. 31, 2009 Black Scholes [Member] Deferred Compensation, Share-based Payments [Member] Automotive Segment [Member] Retired President and Chief Executive Officer [Member] Federal-Mogul [Member]	Mar. 23, 2010 Black Scholes [Member] Deferred Compensation, Share-based Payments [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, revised fair value reclassified to equity					$ 27
Compensation expense related to stock options			16			0
Share-based Compensation								4	22
Intrinsic value of stock options							0	5
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period							0
Stock option black scholes fair value assumption, Exercise price																		$ 19.50	$ 19.50	$ 19.50		$ 19.50	$ 19.50		$ 19.50	$ 19.50
Stock option black scholes fair value assumption, Stock options (number)						4,000,000																2,000,000	2,000,000		2,000,000	2,000,000
stock option fair value, expected volatility																		60.00%	58.00%	61.00%	58.00%	61.00%		58.00%	61.00%
Stock option black scholes fair value assumption, Expected dividend yield																		0.00%	0.00%	0.00%	0.00%	0.00%		0.00%	0.00%
Stock option black scholes fair value assumption, Risk-free rate over the extimated expected option life																		0.17%	0.59%	1.47%	1.18%	1.41%		1.18%	1.47%
Stock option black scholes fair value assumption, Expected option life (in years)																		1 year 6 months	2 years	2 years 219 days	2 years 146 days	2 years 6 months		2 years 146 days	2 years 219 days
Stock option, black scholes fair value																		$ 8,000,000	$ 7,000,000	$ 5,000,000	$ 13,700,000	$ 12,000,000		$ 13,700,000	$ 12,200,000
Stock option, black scholes fair value of vested portion of options																		8.0	7.0	0	13.7	9.6		13.7	9.8
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 compensation expense										1	1	1	2	3		1	1
Deferred compenstion intrinsic value		10								10	10	10	8
Business Acquisition, Share Price	$ 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
Options connected to deferred compensation													2,000,000