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Net Income Per LP Unit (Tables)
6 Months Ended
Jun. 30, 2014
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 three and six months ended June 30, 2014 and 2013 are as follows:
 
Three Months Ended June 30,
 
Six Months Ended June 30,
  
2014
 
2013
 
2014
 
2013
 
(in millions, except per unit data)
Net income attributable to Icahn Enterprises
$
489

 
$
54

 
$
460

 
$
331

Net income attributable to Icahn Enterprises allocable to limited partners (98.01% allocation)
$
479

 
$
53

 
$
451

 
$
324

 
 
 
 
 
 
 
 
Basic income per LP unit
$
4.06

 
$
0.48

 
$
3.85

 
$
3.00

Basic weighted average LP units outstanding
118

 
110

 
117

 
108

 
 
 
 
 
 
 
 
Dilutive effect of variable rate convertible notes:
 
 
 
 
 
 
 
   Income
 
 
 
 
 
 
$
2

   Units
 
 
 
 
 
 
1

 
 
 
 
 
 
 
 
Dilutive effect of unit distribution declared:
 
 
 
 
 
 
 
   Income
 
 
$

 
 
 
$

   Units
 
 
1

 
 
 

 
 
 
 
 
 
 
 
Diluted income per LP unit
$
4.06

 
$
0.48

 
$
3.85

 
$
2.99

Diluted weighted average LP units outstanding
118

 
111

 
117

 
109