XML 66 R24.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Other Income (Loss), Net | 3 Months Ended
--- | ---
Mar. 31, 2014
Other (Loss) Income, Net [Abstract] |
Other (Loss) Income, Net | Other Income (Loss), Net. Other income (loss), net consists of the following:
| Three Months Ended March 31,
| 2014 |  | 2013
| (in millions)
Realized and unrealized gain (loss) on derivatives, net | $ | 109 |  |  | $ | (20 | )
Gain (loss) on disposition of assets | 5 |  |  | (47 | )
(Loss) gain on extinguishment of debt | (126 | ) |  | 5 |
Tax settlement gain | 32 |  |  | — |
Equity earnings from non-consolidated affiliates | 13 |  |  | 8 |
Foreign currency translation (loss) gain | (3 | ) |  | 2 |
Other | 5 |  |  | 7 |
| $ | 35 |  |  | $ | (45 | )
As further described in Note 10, "Debt," during the first quarter of 2014, we had various debt refinancing transactions and recorded an aggregate loss on extinguishment of debt of $126 million. As further described in Note 17, "Commitments and Contingencies - Gaming," during the first quarter of 2014, our Gaming segment received approximately $32 million in cash as payment to satisfy future credits in connection with a certain negotiated tax settlement. During the first quarter of 2013, our Automotive segment recorded a loss on disposal of assets of $47 million related to the disposal of its sintered components operations located in France. Because the financial results from the disposal of this business were not material, individually or in the aggregate, to our consolidated financial statements, we did not reflect the dispositions of these businesses as discontinued operations in the first quarter of 2013 or on a retrospective basis.

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

X
- Definition The entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions. + 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 210.5-03.3,6,7,9) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 3, 6, 7, 9 -Article 5 + Details
Name: | us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration