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Net Income Per LP Unit (Tables)
 9 Months Ended
Sep. 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 September 30,
 
Nine Months Ended September 30,
  
2013
 
2012
 
2013
 
2012
 
(in millions, except per unit data)
Net income attributable to Icahn Enterprises
$
472

 
$
84

 
$
803

 
$
390

Less: Net income attributable to Icahn Enterprises allocable to general partner(1)
—

 
(6
)
 
—

 
(9
)
Net income attributable to Icahn Enterprises net of portion allocable 100% to general partner
472

 
78

 
803

 
381

Net income attributable to Icahn Enterprises allocable to limited partners (98.01% allocation)
$
463

 
$
77

 
$
787

 
$
374

 
 
 
 
 
 
 
 
Basic income per LP unit
$
4.13

 
$
0.75

 
$
7.22

 
$
3.70

Basic weighted average LP units outstanding
112

 
103

 
109

 
101

 
 
 
 
 
 
 
 
Dilutive effect of variable rate convertible notes:
 
 
 
 
 
 
 
   Income
 
 
$
—

 
$
2

 
$
17

   Units
 
 
—

 
1

 
5

 
 
 
 
 
 
 
 
Dilutive effect of unit distribution declared:
 
 
 
 
 
 
 
   Income
$
—

 
 
 
$
—

 
 
   Units
1

 
 
 
—

 
 
 
 
 
 
 
 
 
 
Diluted income per LP unit
$
4.10

 
$
0.75

 
$
7.17

 
$
3.69

Diluted weighted average LP units outstanding
113

 
103

 
110

 
106

(1) Amount represents net income allocable to the general partner for the period May 5, 2012 through September 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.