XML 90 R71.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Debt Narrative - Debt and Credit Facilities - Energy (Details) (Energy Segment [Member], USD $) | 0 Months Ended | 6 Months Ended | 0 Months Ended |  |  |  |  |  |  | 0 Months Ended | 6 Months Ended |  |  |  | 6 Months Ended | 0 Months Ended
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Oct. 23, 2012 | Jun. 30, 2013 CVR Second Lien Notes [Member] | Oct. 23, 2012 2022 Notes [Member] Senior unsecured 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] | Jun. 30, 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] | Jun. 30, 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] | Jun. 30, 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] | Jun. 30, 2013 CRNF [Member] Revolving Credit Facility [Member] | Apr. 13, 2011 CRNF [Member] Revolving Credit Facility [Member] | Jun. 30, 2013 CRNF [Member] Base Rate [Member] | Jun. 30, 2013 CRNF [Member] EuroDollar [Member] | Oct. 23, 2012 Extinguishment of Debt, Type [Domain] | Oct. 23, 2012 Payment of accrued interest [Member] | Oct. 23, 2012 Payment of premium [Member]
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term Loan Facility |  |  | $ 500,000,000 | $ 275,000,000 | $ 225,000,000 | $ 200,000,000 |  |  |  |  |  |  |  |  | $ 125,000,000 |  |  |  |  |  |  |
Interest rate, long-term debt |  |  | 6.50% | 9.00% | 10.875% | 9.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gain on extinguishment of debt |  | 5,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Use of portion of debt proceeds | 323,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 348,000,000 | 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 |  |  |  |  | $ 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 Percentage points added to the reference rate to compute the variable rate on the debt instrument. + References No definition available. + Details
Name: | us-gaap_DebtInstrumentBasisSpreadOnVariableRate1
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Face (par) amount of debt instrument at time of issuance. + 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 + Details
Name: | us-gaap_DebtInstrumentFaceAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Contractual interest rate for funds borrowed, under the 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 + 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 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 470 -SubTopic 50 -Section 40 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12317-112629 Reference 3: 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 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_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 Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: 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=31042434&loc=d3e3255-108585 + Details
Name: | us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration