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Net Income Per LP Unit (Tables) | 6 Months Ended
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Jun. 30, 2013
Net Income Per LP Unit [Abstract] |
Schedule Of Earnings Per LP Unit | The following table sets forth the allocation of net income attributable to Icahn Enterprises allocable to limited partners and the computation of basic and diluted income per LP unit of Icahn Enterprises for the periods indicated:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2013 |  | 2012 |  | 2013 |  | 2012
| (in millions, except per unit data)
Net income attributable to Icahn Enterprises | $ | 54 |  |  | $ | 257 |  |  | $ | 331 |  |  | $ | 306 |
Less: Net income attributable to Icahn Enterprises allocable to general partner(1) | — |  |  | (3 | ) |  | — |  |  | (3 | )
Net income attributable to Icahn Enterprises net of portion allocable 100% to general partner | 54 |  |  | 254 |  |  | 331 |  |  | 303 |
Net income attributable to Icahn Enterprises allocable to limited partners (98.01% allocation) | $ | 53 |  |  | $ | 249 |  |  | $ | 324 |  |  | $ | 297 |
Basic income per LP unit | $ | 0.48 |  |  | $ | 2.44 |  |  | $ | 3.00 |  |  | $ | 2.97 |
Basic weighted average LP units outstanding | 110 |  |  | 102 |  |  | 108 |  |  | 100 |
Dilutive effect of variable rate convertible notes: |  |  |  |  |  |  |
Income |  |  | $ | 5 |  |  | $ | 2 |  |  | $ | 11 |
Units |  |  | 5 |  |  | 1 |  |  | 5 |
Dilutive effect of unit distribution declared: |  |  |  |  |  |  |
Income | $ | — |  |  |  |  | $ | — |  |  |
Units | 1 |  |  |  |  | — |  |  |
Diluted income per LP unit | $ | 0.48 |  |  | $ | 2.37 |  |  | $ | 2.99 |  |  | $ | 2.93 |
Diluted weighted average LP units outstanding | 111 |  |  | 107 |  |  | 109 |  |  | 105 |
(1) Amount represents net income allocable to the general partner for the period May 5, 2012 through June 30, 2012, the period in which Mr. Icahn and his affiliates' ownership in IEP Energy, other than Icahn Enterprises' ownership, were considered under common control. On August 24, 2012, Mr. Icahn and his affiliates contributed this interest to us in exchange for our depositary units.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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