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Schedule I (Parent Company [Member]) | 12 Months Ended
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Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items] |
Condensed Financial Information of Parent Company Only Disclosure [Text Block] | SCHEDULE I ICAHN ENTERPRISES, L.P. (Parent Company) CONDENSED BALANCE SHEETS
| December 31,
| 2013 |  | 2012
| (In millions, except unit amounts)
ASSETS |  |  |
Investments in subsidiaries, net | $ | 10,383 |  |  | $ | 8,918 |
Deferred financing costs | 7 |  |  | 9 |
Total Assets | $ | 10,390 |  |  | $ | 8,927 |
LIABILITIES AND EQUITY |  |  |
Accrued interest expense | $ | 283 |  |  | $ | 132 |
Debt | 4,015 |  |  | 4,126 |
| 4,298 |  |  | 4,258 |
Commitments and contingencies (Note 3) |  |  |
Equity: |  |  |
Limited partners: Depositary units: 115,900,309 and 104,850,813 units issued and outstanding at December 31, 2013 and 2012, respectively | 6,308 |  |  | 4,913 |
General partner | (216 | ) |  | (244 | )
Total equity | 6,092 |  |  | 4,669 |
Total Liabilities and Equity | $ | 10,390 |  |  | $ | 8,927 |
See notes to condensed financial statements. SCHEDULE I ICAHN ENTERPRISES, L.P. (Parent Company) CONDENSED STATEMENTS OF OPERATIONS
| Year Ended December 31,
| 2013 |  | 2012 |  | 2011
| (In millions)
Interest expense | $ | (303 | ) |  | $ | (284 | ) |  | $ | (224 | )
Equity in earnings of subsidiaries | 1,328 |  |  | 680 |  |  | 974 |
Net income | $ | 1,025 |  |  | $ | 396 |  |  | $ | 750 |
Net income allocable to: |  |  |  |  |
Limited partners | $ | 1,005 |  |  | $ | 379 |  |  | $ | 735 |
General partner | 20 |  |  | 17 |  |  | 15 |
| $ | 1,025 |  |  | $ | 396 |  |  | $ | 750 |
See notes to condensed financial statements. SCHEDULE I ICAHN ENTERPRISES, L.P. (Parent Company) CONDENSED STATEMENTS OF CASH FLOWS
| Year Ended December 31,
| 2013 |  | 2012 |  | 2011
| (In millions)
Cash flows from operating activities: |  |  |  |  |
Net income | $ | 1,025 |  |  | $ | 396 |  |  | $ | 750 |
Adjustments to reconcile net income to net cash used in operating activities: |  |  |  |  |
Amortization of deferred financing costs | 2 |  |  | 2 |  |  | 2 |
Equity in earnings of subsidiary | (1,328 | ) |  | (680 | ) |  | (974 | )
Net cash used in operating activities | (301 | ) |  | (282 | ) |  | (222 | )
Cash flows from investing activities: |  |  |  |  |
Net investment in and advances from subsidiary | (172 | ) |  | (1,212 | ) |  | 270 |
Net cash (used in) provided by investing activities | (172 | ) |  | (1,212 | ) |  | 270 |
Cash flows from financing activities: |  |  |  |  |
Partnership distributions | (51 | ) |  | (41 | ) |  | (48 | )
Partnership contributions | 587 |  |  | 505 |  |  | — |
Proceeds from borrowings | 493 |  |  | 1,030 |  |  | — |
Repayments of borrowings | (556 | ) |  | — |  |  | — |
Net cash provided by (used in) financing activities | 473 |  |  | 1,494 |  |  | (48 | )
Net change in cash and cash equivalents | — |  |  | — |  |  | — |
Cash and cash equivalents, beginning of period | — |  |  | — |  |  | — |
Cash and cash equivalents, end of period | $ | — |  |  | $ | — |  |  | $ | — |
See notes to condensed financial statements. ICAHN ENTERPRISES L.P. (Parent Company) NOTES TO CONDENSED FINANCIAL STATEMENTS 1. Description of Business and Basis of Presentation Icahn Enterprises, L.P. (“Icahn Enterprises”) is a master limited partnership formed in Delaware on February 17, 1987. We own a 99% limited partner interest in Icahn Enterprises Holdings L.P. (''Icahn Enterprises Holdings''). Icahn Enterprises Holdings and its subsidiaries own substantially all of our assets and liabilities and conduct substantially all of our operations. Icahn Enterprises G.P. Inc. (''Icahn Enterprises GP''), our sole general partner, which is owned and controlled by Carl C. Icahn, owns a 1% general partner interest in both us and Icahn Enterprises Holdings, representing an aggregate 1.99% general partner interest in us and Icahn Enterprises Holdings. As of December 31, 2013, Icahn Enterprises Holdings is engaged in the following continuing operating businesses: Investment, Automotive, Energy, Metals, Railcar, Gaming, Food Packaging, Real Estate and Home Fashion. The condensed financial statements of Icahn Enterprises should be read in conjunction with the consolidated financial statements and notes thereto included in Part II, Item 8 of this Report. 2. Debt See Note 11, “Debt,” to the consolidated financial statements located in Part II, Item 8 of this Report. Parent company debt is reported gross in the condensed financial statements whereas it appears in our consolidated financial statements for 2012 net of $44 million as of December 31, 2012, of principal amount purchased in 2008 that is held by an Icahn Enterprises subsidiary. Debt consists of the following:
| December 31,
| 2013 |  | 2012
| (in millions)
Senior unsecured 8% notes due 2018 | $ | 2,472 |  |  | $ | 2,476 |
Senior unsecured 7.75% notes due 2016 | 1,050 |  |  | 1,050 |
Senior unsecured 6.00% notes due 2020 | 493 |  |  | — |
Senior unsecured variable rate convertible notes due 2013 | — |  |  | 600 |
Total debt | $ | 4,015 |  |  | $ | 4,126 |
See Note 20, “Subsequent Events - Icahn Enterprises,” to the consolidated financial statements located in Part II, Item 8 of this Report for further discussion regarding debt offerings made subsequent to December 31, 2013. 3. Commitments and Contingencies See Note 19, “Commitments and Contingencies,” to the consolidated financial statements located in Part II, Item 8 of this Report.
Icahn Enterprises Holdings [Member] |
Condensed Financial Statements, Captions [Line Items] |
Condensed Financial Information of Parent Company Only Disclosure [Text Block] | SCHEDULE I ICAHN ENTERPRISES HOLDINGS L.P. (Parent Company) CONDENSED BALANCE SHEETS
| December 31,
| 2013 |  | 2012
| (in millions)
ASSETS |  |  |
Cash and cash equivalents | $ | 142 |  |  | $ | 107 |
Other assets | 112 |  |  | 126 |
Investments in subsidiaries, net | 10,054 |  |  | 8,728 |
Total Assets | $ | 10,308 |  |  | $ | 8,961 |
LIABILITIES AND EQUITY |  |  |
Accrued expenses and other liabilities | $ | 144 |  |  | $ | 134 |
Debt | 4,050 |  |  | 4,136 |
| 4,194 |  |  | 4,270 |
Commitments and contingencies (Note 3) |  |  |
Equity: |  |  |
Limited partner | 6,393 |  |  | 4,984 |
General partner | (279 | ) |  | (293 | )
Total equity | 6,114 |  |  | 4,691 |
Total Liabilities and Equity | $ | 10,308 |  |  | $ | 8,961 |
See notes to condensed financial statements. SCHEDULE I ICAHN ENTERPRISES HOLDINGS L.P. (Parent Company) CONDENSED STATEMENTS OF OPERATIONS
| Year Ended December 31,
| 2013 |  | 2012 |  | 2011
| (in millions)
Net gain from investment activities | $ | — |  |  | $ | 8 |  |  | $ | 7 |
Interest and dividend income | — |  |  | — |  |  | 3 |
Equity in earnings of subsidiaries | 1,342 |  |  | 682 |  |  | 976 |
Other income, net | 15 |  |  | 16 |  |  | 14 |
| 1,357 |  |  | 706 |  |  | 1,000 |
Interest expense | 305 |  |  | 286 |  |  | 227 |
Selling, general and administrative | 27 |  |  | 23 |  |  | 22 |
| 332 |  |  | 309 |  |  | 249 |
Net income | $ | 1,025 |  |  | $ | 397 |  |  | $ | 751 |
Net income allocable to: |  |  |  |  |
Limited partner | $ | 1,015 |  |  | $ | 384 |  |  | $ | 743 |
General partner | 10 |  |  | 13 |  |  | 8 |
| $ | 1,025 |  |  | $ | 397 |  |  | $ | 751 |
See notes to condensed financial statements. SCHEDULE I ICAHN ENTERPRISES HOLDINGS L.P. (Parent Company) CONDENSED STATEMENTS OF CASH FLOWS
| Year Ended December 31,
| 2013 |  | 2012 |  | 2011
| (in millions)
Cash flows from operating activities: |  |  |  |  |
Net income | $ | 1,025 |  |  | $ | 397 |  |  | $ | 751 |
Adjustments to reconcile net income to net cash used in operating activities: |  |  |  |  |
Equity in income of subsidiary | (1,342 | ) |  | (682 | ) |  | (976 | )
Investment gains | — |  |  | (8 | ) |  | (7 | )
Depreciation and amortization | (1 | ) |  | 1 |  |  | 2 |
Other, net | — |  |  | 14 |  |  | — |
Change in operating assets and liabilities | 18 |  |  | 26 |  |  | (10 | )
Net cash used in operating activities | (300 | ) |  | (252 | ) |  | (240 | )
Cash flows from investing activities: |  |  |  |  |
Net investment in subsidiaries | (128 | ) |  | (681 | ) |  | 109 |
Proceeds from sale of investments | — |  |  | 30 |  |  | — |
Other, net | 4 |  |  | 2 |  |  | 2 |
Net cash (used in) provided by investing activities | (124 | ) |  | (649 | ) |  | 111 |
Cash flows from financing activities: |  |  |  |  |
Partnership distributions | (51 | ) |  | (42 | ) |  | (48 | )
Partner contribution | 593 |  |  | — |  |  | — |
Proceeds from borrowings | 493 |  |  | 1,030 |  |  | — |
Repayments of borrowings | (576 | ) |  | (4 | ) |  | (3 | )
Net cash provided by (used in) financing activities | 459 |  |  | 984 |  |  | (51 | )
Net change in cash and cash equivalents | 35 |  |  | 83 |  |  | (180 | )
Cash and cash equivalents, beginning of period | 107 |  |  | 24 |  |  | 204 |
Cash and cash equivalents, end of period | $ | 142 |  |  | $ | 107 |  |  | $ | 24 |
See notes to condensed financial statements. ICAHN ENTERPRISES HOLDINGS L.P. (Parent Company) NOTES TO CONDENSED FINANCIAL STATEMENTS 1. Description of Business and Basis of Presentation Icahn Enterprises Holdings L.P. (“Icahn Enterprises Holdings”) is a limited partnership formed in Delaware on February 17, 1987. Our sole limited partner is Icahn Enterprises L.P. (“Icahn Enterprises”), a master limited partnership which owns a 99% interest in us. Icahn Enterprises G.P. Inc. (“Icahn Enterprises GP''), our sole 1% general partner, is a Delaware corporation which is owned and controlled by Carl C. Icahn. As of December 31, 2013, Icahn Enterprises Holdings is engaged in the following continuing operating businesses: Investment, Automotive, Energy, Metals, Railcar, Gaming, Food Packaging, Real Estate and Home Fashion. The condensed financial statements of Icahn Enterprises Holdings should be read in conjunction with the consolidated financial statements and notes thereto included in Part II, Item 8 of this Report. 2. Debt See Note 11, “Debt,” to the consolidated financial statements located in Part II, Item 8 of this Report. Parent company debt consists of the following:
| December 31,
| 2013 |  | 2012
| (in millions)
Senior unsecured 8% notes due 2018 | $ | 2,468 |  |  | $ | 2,471 |
Senior unsecured 7.75% notes due 2016 | 1,048 |  |  | 1,047 |
Senior unsecured 6.00% notes due 2020 | 493 |  |  | — |
Senior unsecured variable rate convertible notes due 2013 | — |  |  | 556 |
Mortgages payable | 41 |  |  | 62 |
Total debt | $ | 4,050 |  |  | $ | 4,136 |
See Note 20, “Subsequent Events - Icahn Enterprises,” to the consolidated financial statements located in Part II, Item 8 of this Report for further discussion regarding debt offerings made subsequent to December 31, 2013. 3. Commitments and Contingencies See Note 19, “Commitments and Contingencies,” to the consolidated financial statements located in Part II, Item 8 of this Report.

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 06 -Article 9 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24072-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7656940&loc=d3e5283-111683 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 12 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph c -Article 5 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 05 -Paragraph c -Article 7 + Details
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