XML 122 R88.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Pensions, Other Post-employment Benefits and Employee Benefit Plans Narrative (Details) (Automotive Segment [Member], USD $) In Millions, unless otherwise specified | 12 Months Ended
--- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
Defined Benefit Plan Disclosure [Line Items] |  |  |
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year | $ 108 us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear |  |
Defined Benefit Plan, Accumulated Benefit Obligation | 1,809 us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation | 1,598 us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation |
Defined Contribution Plan, Cost Recognized | 45 us-gaap_DefinedContributionPlanCostRecognized | 42 us-gaap_DefinedContributionPlanCostRecognized | 23 us-gaap_DefinedContributionPlanCostRecognized
Supplemental Unemployment Benefits, Other Postemployment | 25 us-gaap_SupplementalUnemploymentBenefitsOtherPostemployment | 29 us-gaap_SupplementalUnemploymentBenefitsOtherPostemployment |
United States Plans |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Percent of plan assets invested in actively managed investment funds | 76.00%iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_StatementBusinessSegmentsAxis = iep_AutomotiveSegmentMember |  |
Curtailment gain | 38 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_StatementBusinessSegmentsAxis = iep_AutomotiveSegmentMember |  |
United States Plans | Equity securities |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Defined Benefit Plan, Actual Plan Asset Allocations | 50.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_StatementBusinessSegmentsAxis = iep_AutomotiveSegmentMember |  |
United States Plans | Fixed Income Investments [Member] |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Defined Benefit Plan, Actual Plan Asset Allocations | 25.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_FixedIncomeInvestmentsMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_StatementBusinessSegmentsAxis = iep_AutomotiveSegmentMember |  |
United States Plans | Other Investments [Member] |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Defined Benefit Plan, Actual Plan Asset Allocations | 25.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_OtherInvestmentsMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_StatementBusinessSegmentsAxis = iep_AutomotiveSegmentMember |  |
Non-U.S. Plans | Equity securities |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Defined Benefit Plan, Actual Plan Asset Allocations | 5.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember / us-gaap_StatementBusinessSegmentsAxis = iep_AutomotiveSegmentMember |  |
Non-U.S. Plans | Insurance contracts |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Defined Benefit Plan, Actual Plan Asset Allocations | 80.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = iep_InsuranceContractsMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember / us-gaap_StatementBusinessSegmentsAxis = iep_AutomotiveSegmentMember |  |
Non-U.S. Plans | Debt Securities [Member] |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Defined Benefit Plan, Actual Plan Asset Allocations | 15.00%us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember / us-gaap_StatementBusinessSegmentsAxis = iep_AutomotiveSegmentMember |  |
Selling, general and administrative | United States Plans |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Curtailment gain | 19 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_IncomeStatementLocationAxis = us-gaap_SellingGeneralAndAdministrativeExpensesMember / us-gaap_StatementBusinessSegmentsAxis = iep_AutomotiveSegmentMember |  |
Other income, net | United States Plans |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Curtailment gain | $ 19 us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_IncomeStatementLocationAxis = us-gaap_OtherIncomeMember / us-gaap_StatementBusinessSegmentsAxis = iep_AutomotiveSegmentMember |  |

X
- Definition Percent of plan assets invested in actively managed investment funds + References No definition available. + Details
Name: | iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds
Namespace Prefix: | iep_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition For defined benefit pension plans, the actuarial present value of benefits (whether vested or nonvested) attributed by the pension benefit formula to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Accumulated Benefit Obligation -URI http://asc.fasb.org/extlink&oid=6503844 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_DefinedBenefitPlanDisclosureLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of net gain (loss) recognized in net periodic benefit cost as a result of an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h)(7) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Plan Curtailment -URI http://asc.fasb.org/extlink&oid=6520938 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 15 -Paragraph 6 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=7577095&loc=d3e8001-114927 + Details
Name: | us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of employer's best estimate of contributions expected to be paid to the plan during the next fiscal year beginning after the date of the latest statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Percentage of fair value of investments (categorized by debt securities, equity securities, real estate and other plan assets) to the fair value of plan assets held. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2446-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of the cost recognized during the period for defined contribution plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942 + Details
Name: | us-gaap_DefinedContributionPlanCostRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Liability for other forms of postemployment benefits not otherwise specified in the US GAAP taxonomy. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6410195&loc=d3e80090-111668 + Details
Name: | us-gaap_SupplementalUnemploymentBenefitsOtherPostemployment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_OtherIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_SellingGeneralAndAdministrativeExpensesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |