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Quarterly Financial Data (Unaudited) (Details) (USD $) In Millions, unless otherwise specified | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2012 | Sep. 30, 2012 | Jun. 30, 2012 | Mar. 31, 2012 | Dec. 31, 2011 | Sep. 30, 2011 | Jun. 30, 2011 | Mar. 31, 2011 | Dec. 31, 2012 | Dec. 31, 2011 | Dec. 31, 2010
Quarterly Financial Data (Unaudited) [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net sales | $ 3,994 | [1],[2] | $ 4,519 | [1],[2] | $ 3,707 | [1],[2] | $ 2,399 | [1],[2] | $ 2,240 | [1],[2] | $ 2,279 | [1],[2] | $ 2,357 | [1],[2] | $ 2,251 | [1],[2] | $ 14,619 | $ 9,127 | $ 7,903
Gross Profit | 377 | [1],[2] | 817 | [1],[2] | 455 | [1],[2] | 327 | [1],[2] | 278 | [1],[2] | 304 | [1],[2] | 348 | [1],[2] | 326 | [1],[2] |  |  |
Revenues | 4,241 | [1],[2] | 4,503 | [1],[2] | 4,226 | [1],[2] | 2,684 | [1],[2] | 3,179 | [1],[2] | 2,443 | [1],[2] | 3,142 | [1],[2] | 3,078 | [1],[2] | 15,654 | 11,842 | 9,072
Net income | 66 | [1],[2] | 99 | [1],[2] | 461 | [1],[2] | 101 | [1],[2] | 636 | [1],[2] | (52) | [1],[2] | 584 | [1],[2] | 596 | [1],[2] | 727 | 1,764 | 743
Less: net income attributable to non-controlling interests | (60) | [1],[2] | (15) | [1],[2] | (204) | [1],[2] | (52) | [1],[2] | (376) | [1],[2] | 13 | [1],[2] | (295) | [1],[2] | (356) | [1],[2] | (331) | (1,014) | (544)
Net income attributable to Icahn Enterprises | $ 6 | [1],[2] | $ 84 | [1],[2] | $ 257 | [1],[2] | $ 49 | [1],[2] | $ 260 | [1],[2] | $ (39) | [1],[2] | $ 289 | [1],[2] | $ 240 | [1],[2] | $ 396 | $ 750 | $ 199
Basic income (loss) per LP unit | 0.06 | [1],[2],[3],[4] | 0.73 | [1],[2],[3],[4] | 2.44 | [1],[2],[3],[4] | 0.47 | [1],[2],[3],[4] | 2.90 | [1],[2],[3],[4] | (0.43) | [1],[2],[3],[4] | 3.22 | [1],[2],[3],[4] | 2.67 | [1],[2],[3],[4] | 3.75 | 8.35 | 2.27
Diluted income (loss) per LP unit | 0.06 | [1],[2],[3],[4] | 0.73 | [1],[2],[3],[4] | 2.37 | [1],[2],[3],[4] | 0.47 | [1],[2],[3],[4] | 2.81 | [1],[2],[3],[4] | (0.43) | [1],[2],[3],[4] | 3.12 | [1],[2],[3],[4] | 2.59 | [1],[2],[3],[4] | 3.75 | 8.15 | 2.26
[1] | We consolidated the results of CVR effective May 5, 2012.
[2] | Our second quarter 2012 results were restated due to (i) a purchase price allocation adjustment of $23 million related to an inventory step-up made during the fourth quarter 2012 related to the CVR acquisition and the common control impact of Mr. Icahn's transfer of his interest in IEP Energy to us made in the third quarter of 2012 and (ii) an adjustment of $21 million for a derivative related to a certain investment held by the Holding Company.
[3] | As a result of unit distributions made on March 30, 2012, May 31, 2012, August 31, 2012 and November 30, 2012, basic and diluted income (loss) per LP unit presented above reflects a restatement of the respective amounts previously reported on each of Icahn Enterprises' Form 10-Q's filed in 2012 to the extent such unit distributions occurred subsequent to the period of the report covered by each respective Form 10-Q.
[4] | Basic and diluted income (loss) per LP unit is computed separately for each quarter and therefore, the sum of such quarterly per LP unit amounts may differ from the total for the year.

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