XML 169 R66.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Goodwill and Intangible Assets, Net Narrative (Details) (USD $) In Millions, unless otherwise specified | 3 Months Ended | 6 Months Ended |  |  |  |  |  | 6 Months Ended |  | 3 Months Ended |  | 3 Months Ended |  | 0 Months Ended
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Jun. 30, 2013 | Jun. 30, 2012 | Jun. 30, 2013 | Jun. 30, 2012 | Dec. 31, 2012 | Jun. 30, 2013 Automotive Segment [Member] | Dec. 31, 2012 Automotive Segment [Member] | Jun. 30, 2013 Energy Segment [Member] | Dec. 31, 2012 Energy Segment [Member] | Jun. 30, 2013 BERU [Member] Automotive Segment [Member] | May 04, 2012 CVR Energy, Inc. [Member] Energy Segment [Member] | Jun. 30, 2013 Petroleum Reporting Unit [Member] CVR Energy, Inc. [Member] Energy Segment [Member] | May 04, 2012 Petroleum Reporting Unit [Member] CVR Energy, Inc. [Member] Energy Segment [Member] | Jun. 30, 2013 Fertlizer Reporting Unit [Member] CVR Energy, Inc. [Member] Energy Segment [Member] | May 04, 2012 Fertlizer Reporting Unit [Member] CVR Energy, Inc. [Member] Energy Segment [Member] | May 04, 2012 Customer relationships Fertlizer Reporting Unit [Member] CVR Energy, Inc. [Member] Energy Segment [Member] | May 04, 2012 Gasification technology license Fertlizer Reporting Unit [Member] CVR Energy, Inc. [Member] Energy Segment [Member] | May 04, 2012 Other Intangible Assets [Member] Petroleum Reporting Unit [Member] CVR Energy, Inc. [Member] Energy Segment [Member]
Goodwill and Intangible Assets [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization expense associated with definite-lived intangible assets | $ 20 | $ 18 | $ 41 | $ 33 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase (decrease) to goodwill due to purchase accounting adjustment |  |  |  |  |  |  |  |  |  | (7) |  | 102 |  | (102) |  |  |  |
Decrease to definite-lived intangible assets due to purchase accounting adjustments |  |  |  |  |  |  |  |  |  | 3 |  |  |  |  |  |  |  |
Goodwill, Gross | 2,315 |  | 2,315 |  | 2,308 | 1,375 | 1,368 | 930 | 930 |  | 930 |  | 574 |  | 356 |  |  |
Acquisition, goodwill amount expected to be tax deductible |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |
Definite-lived intangible assets acquired, useful life (in years) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 20 years | 25 years | 25 years
Definite-lived intangible assets acquired |  |  |  |  |  |  |  |  |  |  | $ 410 |  |  |  |  | $ 340 | $ 60 | $ 10

X
- Details
Name: | iep_GoodwillAndIntangibleAssetsLineItems
Namespace Prefix: | iep_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: 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=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 + Details
Name: | us-gaap_AmortizationOfIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of identifiable intangible assets recognized as of the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=25498275&loc=d3e2207-128464 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of increase (decrease) to assets, excluding financial assets and goodwill, lacking physical substance with a finite life for purchase accounting adjustments. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount before accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a,h) -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 + Details
Name: | us-gaap_GoodwillGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of increase (decrease) from adjustments after acquisition date under purchase accounting of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=21917927&loc=d3e961-128460 + Details
Name: | us-gaap_GoodwillPurchaseAccountingAdjustments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration