XML 101 R90.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Debt Narrative - Senior Unsecured Notes and Secured Term Loan Facility - Railcar (Details) (USD $) | 12 Months Ended | 1 Months Ended | 12 Months Ended |  |  |  |  |  | 12 Months Ended | 1 Months Ended
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Dec. 31, 2012 | Dec. 31, 2011 | Dec. 31, 2010 | Sep. 30, 2012 Railcar Segment [Member] | Dec. 31, 2012 Railcar Segment [Member] | Dec. 31, 2011 Railcar Segment [Member] | Dec. 31, 2010 Railcar Segment [Member] | Dec. 31, 2012 Railcar Segment [Member] Senior unsecured notes [Member] | Feb. 28, 2007 Railcar Segment [Member] Senior unsecured notes [Member] | Feb. 01, 2013 Railcar Segment [Member] Term Loan [Member] | Dec. 31, 2012 Railcar Segment [Member] Term Loan [Member] | Dec. 01, 2012 Railcar Segment [Member] Term Loan [Member] | Dec. 31, 2012 Loss on extinguishment of debt | Dec. 31, 2011 Loss on extinguishment of debt | Dec. 31, 2010 Loss on extinguishment of debt | Sep. 30, 2012 Loss on extinguishment of debt Railcar Segment [Member] | Jan. 31, 2013 Repayment of Debt [Member] Railcar Segment [Member]
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Aggregate principal amount issued, long-term debt |  |  |  |  |  |  |  |  | $ 275,000,000 |  |  | $ 199,800,000 |  |  |  |  |
Draw on term loan, initial draw |  |  |  |  |  |  |  |  |  |  |  | 98,100,000 |  |  |  |  |
Fair value of long-term debt | 8,600,000,000 | 6,500,000,000 |  |  |  |  |  |  |  |  | 100,000,000 |  |  |  |  |  |
Long-term Debt |  |  |  |  |  |  |  |  |  |  | 100,000,000 |  |  |  |  |  |
Draw on term loan, first draw |  |  |  |  |  |  |  |  |  | 50,000,000 |  |  |  |  |  |  |
Debt Instrument, Basis Spread on Variable Rate |  |  |  |  |  |  |  |  |  |  |  | 2.50% |  |  |  |  |
Repayments of debt |  |  |  | 100,000,000 |  |  |  |  |  |  |  |  |  |  |  |  | 175,000,000
Other (loss) income, net | $ (178,000,000) | $ (78,000,000) | $ (64,000,000) |  | $ (3,000,000) | $ (8,000,000) | $ (8,000,000) |  |  |  |  |  | $ (10,000,000) | $ 0 | $ (40,000,000) | $ (2,000,000) |
Interest rate, long-term debt |  |  |  |  |  |  |  | 7.50% |  |  |  |  |  |  |  |  |
Fixed coverage ratio |  |  |  |  |  |  |  | 2.0 |  |  |  |  |  |  |  |  |
Redemption percentage of principal amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 100.00%

X
- Definition Debt Instrument, Repurchase Percentage of Principal Amount, excluding accrued and unpaid interest + References No definition available. + Details
Name: | iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount
Namespace Prefix: | iep_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Draw on term loan, first draw + References No definition available. + Details
Name: | iep_DrawOnTermLoanFirstDraw
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Draw on term loan + References No definition available. + Details
Name: | iep_DrawOnTermLoanInitialDraw
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fixed Coverage Ratio + References No definition available. + Details
Name: | iep_FixedCoverageRatio
Namespace Prefix: | iep_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | instant

X
- Definition The percentage points added to the reference rate to compute the variable rate on the debt instrument. + References No definition available. + Details
Name: | us-gaap_DebtInstrumentBasisSpreadOnVariableRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The stated principal amount of the debt instrument at time of issuance, which may vary from the carrying amount because of unamortized premium or discount. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 21 -Paragraph 16, 20 -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_DebtInstrumentFaceAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Interest rate stated in the contractual debt agreement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DebtInstrumentInterestRateStatedPercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

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

X
- Definition Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.16) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 16 -Article 9 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 16 -Article 7 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 22 -Article 5 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.16) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
Name: | us-gaap_LongTermDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. + References No definition available. + Details
Name: | us-gaap_LongTermDebtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 9 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_OtherNonoperatingIncomeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 18 -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 -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3291-108585 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 20 -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. + Details
Name: | us-gaap_RepaymentsOfLongTermDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration