XML 27 R73.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Debt Narrative - Senior Secured Notes and Revolving Credit Facility - Food Packaging (Details) (USD $) | 3 Months Ended | 1 Months Ended |  |  |  |  |  |  |  |  |  | 3 Months Ended
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Mar. 31, 2014 | Mar. 31, 2013 | Mar. 31, 2014 Railcar Segment [Member] | Jan. 31, 2014 Railcar Segment [Member] Term Loan [Member] ARI Notes due 2020 [Member] | Mar. 31, 2014 Railcar Segment [Member] Term Loan [Member] ARI Notes due 2020 [Member] | Dec. 31, 2013 Railcar Segment [Member] Term Loan [Member] ARI Notes due 2020 [Member] | Feb. 28, 2007 Railcar Segment [Member] Senior unsecured notes [Member] | May 31, 2010 Food Packaging Segment [Member] Secured Debt [Member] Viskase Notes Indenture [Member] | Dec. 31, 2009 Food Packaging Segment [Member] Secured Debt [Member] Viskase Senior Secured Notes due 2018 [Member] | Mar. 31, 2014 Food Packaging Segment [Member] Secured Debt [Member] Letter of Credit [Member] | Dec. 31, 2013 Food Packaging Segment [Member] Secured Debt [Member] Letter of Credit [Member] | Mar. 31, 2014 Food Packaging Segment [Member] Unsecured Debt [Member] Line of Credit [Member] | Dec. 31, 2013 Food Packaging Segment [Member] Unsecured Debt [Member] Line of Credit [Member] | Mar. 31, 2014 Loss on Debt Extinguishment [Member] Railcar Segment [Member] Term Loan [Member] | Mar. 31, 2014 Loss on Debt Extinguishment [Member] Food Packaging Segment [Member] Term Loan [Member]
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest reserve amount |  |  |  |  | $ 4,000,000 | $ 4,000,000 |  |  |  |  |  |  |  |  |
Aggregate principal amount issued, long-term debt |  |  |  |  |  |  | 275,000,000 | 40,000,000 | 175,000,000 |  |  |  |  |  |
Loss (gain) on extinguishment of debt | 126,000,000 | (5,000,000) | 1,000,000 |  |  |  |  |  |  |  |  |  |  | (2,000,000) | (16,000,000)
Interest rate, long-term debt |  |  |  |  |  |  |  |  | 9.875% |  |  |  |  |  |
Line of credit facility |  |  |  |  |  |  |  |  |  |  |  | 8,000,000 |  |  |
Percentage spread on debt |  |  |  | 2.00% |  |  |  |  |  |  |  |  |  |  |
Line of credit facility, outstanding borowings |  |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |
Letters of Credit Outstanding, Amount |  |  |  |  |  |  |  |  |  | $ 1,000,000 | $ 1,000,000 |  |  |  |

X
- Definition Interest reserve amount + References No definition available. + Details
Name: | iep_Interestreserveamount
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 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 The total amount of the contingent obligation under letters of credit outstanding as of the reporting date. + References No definition available. + Details
Name: | us-gaap_LettersOfCreditOutstandingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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 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