XML 24 R54.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Summary of Significant Accounting Policies Narrative (Details) (USD $) |  |  |  |  | 12 Months Ended | 8 Months Ended |  | 12 Months Ended
--- | --- | --- | --- | --- | --- | --- | --- | ---
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2013 Restricted cash [Member] | Dec. 31, 2012 Restricted cash [Member] | Dec. 31, 2013 Automotive Segment [Member] | Dec. 31, 2012 Automotive Segment [Member] | Dec. 31, 2011 Automotive Segment [Member] | Dec. 31, 2012 Energy Segment [Member] | Dec. 31, 2013 Energy Segment [Member] | Dec. 31, 2013 Nitrogen Fertilizer [Member] Energy Segment [Member] | Dec. 31, 2013 Maximum [Member] | Dec. 31, 2013 Maximum [Member] Refineries [Member] Energy Segment [Member] | Dec. 31, 2013 Minimum [Member] | Dec. 31, 2013 Minimum [Member] Refineries [Member] Energy Segment [Member] | Dec. 31, 2013 Machinery, Equipment, and Furniture [Member] Maximum [Member] | Dec. 31, 2013 Machinery, Equipment, and Furniture [Member] Minimum [Member] | Dec. 31, 2013 Assets Leased to Others [Member] Maximum [Member] | Dec. 31, 2013 Building and Improvements [Member] Maximum [Member] | Dec. 31, 2013 Building and Improvements [Member] Minimum [Member]
Schedule of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash held at consolidated affiliated partnerships and restricted cash | $ 396,000,000 | $ 963,000,000 | $ 330,000,000 | $ 197,000,000 | $ 0 | $ 0 |  | $ 0 | $ 0 |  |  |  |  |  |  |  |  |  |
Debt | 9,295,000,000 | 9,873,000,000 |  |  | 2,586,000,000 | 2,805,000,000 |  | 926,000,000 | 676,000,000 |  |  |  |  |  |  |  |  |  |
Fair value of long-term debt | 9,400,000,000 | 9,900,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Planned major maintenance |  |  |  |  |  |  |  | 107,000,000 |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment, useful life (in years) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 30 years | 1 year | 30 years | 40 years | 4 years
Planned major maintenance, frequency (in years) |  |  |  |  |  |  |  |  |  | 2 years |  | 5 years |  | 4 years |  |  |  |  |
Special profits interest allocations percentage |  |  |  |  |  |  |  |  |  |  | 2.50% |  | 1.50% |  |  |  |  |  |
Incentive allocation percentage |  |  |  |  |  |  |  |  |  |  | 25.00% |  | 15.00% |  |  |  |  |  |
Research and development expense |  |  |  |  | $ 177,000,000 | $ 179,000,000 | $ 172,000,000 |  |  |  |  |  |  |  |  |  |  |  |

X
- Definition Incentive allocation percentage + References No definition available. + Details
Name: | iep_IncentiveAllocationPercentage
Namespace Prefix: | iep_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Operating Expense, Plant Maintenance, Frequency, Years + References No definition available. + Details
Name: | iep_OperatingExpensePlantMaintenanceFrequencyYears
Namespace Prefix: | iep_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Special Profits Interest Allocations percentage + References No definition available. + Details
Name: | iep_SpecialProfitsInterestAllocationsPercentage
Namespace Prefix: | iep_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate costs of keeping the property in good condition but that do not appreciably prolong the life or increase the value of the property. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_CostOfPropertyRepairsAndMaintenance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Sum of the carrying values as of the balance sheet date of all debt, including all short-term borrowings, long-term debt, and capital lease obligations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.16) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.13,16) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_DebtAndCapitalLeaseObligations
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. + References No definition available. + Details
Name: | us-gaap_LongTermDebtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 985 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 730 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373 + Details
Name: | us-gaap_ResearchAndDevelopmentExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -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 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_RestrictedCashAndCashEquivalents
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant