XML 34 R71.htm IDEA: XBRL DOCUMENT v2.4.0.6

Debt Narrative - Debt and Credit Facilities - Energy (Details) (Energy Segment [Member], USD $)	0 Months Ended	3 Months Ended									0 Months Ended		3 Months Ended					0 Months Ended
	Oct. 23, 2012	Mar. 31, 2013 CVR Second Lien Notes [Member]	Apr. 06, 2010 CVR Issuers [Member] CVR First Lien Notes [Member] Term Loan [Member]	Apr. 06, 2010 CVR Issuers [Member] CVR Second Lien Notes [Member] Term Loan [Member]	Dec. 15, 2011 CVR Issuers [Member] Additional CVR Notes [Member] Term Loan [Member]	Mar. 31, 2013 CRLLC [Member] ABL Credit Facility [Member] Revolving Credit Facility [Member]	Dec. 31, 2012 CRLLC [Member] ABL Credit Facility [Member] Revolving Credit Facility [Member]	Dec. 01, 2012 CRLLC [Member] ABL Credit Facility [Member] Revolving Credit Facility [Member]	Dec. 01, 2012 CRLLC [Member] ABL Credit Facility [Member] Letter of Credit [Member]	Mar. 31, 2013 CRLLC [Member] Letter of Credit [Member] Revolving Credit Facility [Member]	Jun. 04, 2012 CRLLC [Member] Debt repurchase percentage of principal amount authorized if change of control [Member] CVR Notes [Member] Term Loan [Member]	May 04, 2012 CRLLC [Member] Debt repurchase percentage of principal amount authorized if change of control [Member] CVR Notes [Member] Term Loan [Member]	Mar. 31, 2013 CRLLC [Member] Debt repurchase percentage of principal amount authorized if change of control [Member] CVR Notes [Member] Term Loan [Member]	Apr. 13, 2011 CRNF [Member] Term Loan [Member]	Apr. 13, 2011 CRNF [Member] Revolving Credit Facility [Member]	Mar. 31, 2013 CRNF [Member] Base Rate [Member]	Mar. 31, 2013 CRNF [Member] EuroDollar [Member]	Oct. 23, 2012 Issuance of Debt [Member] 2022 Notes [Member] Senior unsecured notes [Member]	Oct. 23, 2012 Repayment of Debt [Member]	Oct. 23, 2012 Payment of accrued interest [Member]	Oct. 23, 2012 Payment of premium [Member]
Debt Instrument [Line Items]
Term Loan Facility			$ 275,000,000	$ 225,000,000	$ 200,000,000									$ 125,000,000				$ 500,000,000
Interest rate, long-term debt			9.00%	10.875%	9.00%													6.50%
Gain on extinguishment of debt		5,000,000
Use of portion of debt proceeds	348,000,000																		323,000,000	2,000,000	23,000,000
Gross proceeds from sale of senior unsecured notes																		493,000,000
Debt Instrument, Unamortized Premium												54,000,000
Redemption of debt instrument, premium written off													25,000,000
Redemption percentage of principal amount											101.00%	101.00%
Line of credit facility															25,000,000
Senior credit facility, maximum borrowing availability						373,000,000		400,000,000
Line of credit facility, incremental borrowing increase								200,000,000
Letters of credit sublimit as a percentage of total facility commitment									10.00%
Line of credit facility, potential increase in maximum borrowing capacity if covenant requirements met															50,000,000
Line of credit facility, outstanding borowings						$ 27,000,000	$ 0			$ 0
Percentage spread on debt																2.50%	3.50%

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

Line of credit facility, incremental borrowing increase

+ References

No definition available.

+ Details

Name:	iep_LineOfCreditFacilityIncrementalBorrowingIncrease
Namespace Prefix:	iep_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Line of Credit Facility, Maximum Borrowing Capacity, Letters of Credit Sublimit as a Percentage of Total Facility Commitment

+ References

No definition available.

+ Details

Name:	iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment
Namespace Prefix:	iep_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Line of Credit Facility, Potential Increase in Maximum Borrowing Capacity if Covenant Requirements Met

+ References

No definition available.

+ Details

Name:	iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet
Namespace Prefix:	iep_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Redemption of debt instrument, premium written off

+ References

No definition available.

+ Details

Name:	iep_RedemptionOfDebtInstrumentPremiumWrittenOff
Namespace Prefix:	iep_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Use of portion of debt proceeds

+ References

No definition available.

+ Details

Name:	iep_UseOfPortionOfDebtProceeds
Namespace Prefix:	iep_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

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

The amount of debt premium that was originally recognized at the issuance of the instrument that has yet to be amortized.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399



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_DebtInstrumentUnamortizedPremium
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 26

-Paragraph 20, 21

-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 (b)

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



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12317-112629



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12355-112629

+ Details

Name:	us-gaap_GainsLossesOnExtinguishmentOfDebt
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount borrowed under the credit facility as of the balance sheet date.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 22

-Article 5

+ Details

Name:	us-gaap_LineOfCreditFacilityAmountOutstanding
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of current borrowing capacity under the credit facility considering any current restrictions on the amount that could be borrowed (for example, borrowings may be limited by the amount of current assets), but without considering any amounts currently outstanding under the facility.

+ 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 210.5-02.19(b),22(b))

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



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 22

-Article 5

+ Details

Name:	us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 4

-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 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(b),22(b))

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



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 22

-Article 5

+ Details

Name:	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The cash inflow from a borrowing with the highest claim on the assets of the entity in case of bankruptcy or liquidation (with maturities initially due after one year or beyond the 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 19

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3255-108585

+ Details

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