XML 50 R67.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Financial Instruments Energy (Details) (USD $) In Millions, unless otherwise specified | 8 Months Ended | 12 Months Ended |  |
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Dec. 31, 2012 | Dec. 31, 2014 | Dec. 31, 2013 | Jul. 01, 2011 | Jun. 30, 2011
Not Designated as Hedging Instrument [Member] | Other Assets [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Asset Derivatives, Gross |  | $ 60 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [1] | $ 18 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [1] |  |
Not Designated as Hedging Instrument [Member] | Accrued Expenses and Other Liabilities [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Liability Derivatives, Gross |  | 624 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] | 687 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] |  |
Equity contracts | Not Designated as Hedging Instrument [Member] | Other Assets [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Asset Derivatives, Gross |  | 0 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_EquityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [1] | 0 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_EquityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [1] |  |
Equity contracts | Not Designated as Hedging Instrument [Member] | Accrued Expenses and Other Liabilities [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Liability Derivatives, Gross |  | 539 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_EquityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] | 654 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_EquityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] |  |
Foreign exchange contracts | Not Designated as Hedging Instrument [Member] | Other Assets [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Asset Derivatives, Gross |  | 11 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_ForeignExchangeContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [1] | 1 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_ForeignExchangeContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [1] |  |
Foreign exchange contracts | Not Designated as Hedging Instrument [Member] | Accrued Expenses and Other Liabilities [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Liability Derivatives, Gross |  | 0 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_ForeignExchangeContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] | 0 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_ForeignExchangeContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] |  |
Credit contracts | Not Designated as Hedging Instrument [Member] | Other Assets [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Asset Derivatives, Gross |  | 1 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CreditRiskContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [1] | 0 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CreditRiskContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [1] |  |
Credit contracts | Not Designated as Hedging Instrument [Member] | Accrued Expenses and Other Liabilities [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Liability Derivatives, Gross |  | 85 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CreditRiskContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] | 0 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CreditRiskContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] |  |
Interest rate contracts | Not Designated as Hedging Instrument [Member] | Other Assets [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Asset Derivatives, Gross |  | 1 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [1] | 0 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [1] |  |
Interest rate contracts | Not Designated as Hedging Instrument [Member] | Accrued Expenses and Other Liabilities [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Liability Derivatives, Gross |  | 0 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] | 0 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] |  |
Commodity contracts | Not Designated as Hedging Instrument [Member] | Accrued Expenses and Other Liabilities [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Fair value of open commodity positions, net liability |  | 0 us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] | 33 us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember | [2] |  |
Interest rate contracts(2) |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Derivative, Notional Amount |  | 16,000 invest_DerivativeNotionalAmount / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember |  |  |  |  |
Energy Segment [Member] | Commodity contracts | Not Designated as Hedging Instrument [Member] | Other Assets [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Fair value of open commodity positions, net liability |  | 0 us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  | 1 us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  |  |
Swap [Member] | Energy Segment [Member] | Commodity contracts | Not Designated as Hedging Instrument [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Barrels of crack spreads hedging margin on future gasoline and distillate production |  | 9,100,000 invest_DerivativeNonmonetaryNotionalAmount / us-gaap_DerivativeByNatureAxis = us-gaap_SwapMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  | 23,300,000 invest_DerivativeNonmonetaryNotionalAmount / us-gaap_DerivativeByNatureAxis = us-gaap_SwapMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  |  |
Other Income (Loss) [Member] | Energy Segment [Member] | Commodity contracts | Not Designated as Hedging Instrument [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Realized loss on commodity derivatives | (4)us-gaap_GainLossOnSaleOfCommodityContracts / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_IncomeStatementLocationAxis = iep_OtherIncomeLossNotSpecifiedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember | 1 us-gaap_GainLossOnSaleOfCommodityContracts / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_IncomeStatementLocationAxis = iep_OtherIncomeLossNotSpecifiedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  | (3)us-gaap_GainLossOnSaleOfCommodityContracts / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_IncomeStatementLocationAxis = iep_OtherIncomeLossNotSpecifiedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  |  |
Other Income (Loss) [Member] | Swap [Member] | Energy Segment [Member] | Commodity contracts | Not Designated as Hedging Instrument [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Fair value of open commodity positions, net liability |  | 47 us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral / us-gaap_DerivativeByNatureAxis = us-gaap_SwapMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_IncomeStatementLocationAxis = iep_OtherIncomeLossNotSpecifiedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  | 16 us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral / us-gaap_DerivativeByNatureAxis = us-gaap_SwapMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_IncomeStatementLocationAxis = iep_OtherIncomeLossNotSpecifiedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  |  |
Realized loss on commodity derivatives | 176 us-gaap_GainLossOnSaleOfCommodityContracts / us-gaap_DerivativeByNatureAxis = us-gaap_SwapMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_IncomeStatementLocationAxis = iep_OtherIncomeLossNotSpecifiedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember | 187 us-gaap_GainLossOnSaleOfCommodityContracts / us-gaap_DerivativeByNatureAxis = us-gaap_SwapMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_IncomeStatementLocationAxis = iep_OtherIncomeLossNotSpecifiedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  | 60 us-gaap_GainLossOnSaleOfCommodityContracts / us-gaap_DerivativeByNatureAxis = us-gaap_SwapMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_HedgingDesignationAxis = us-gaap_NondesignatedMember / us-gaap_IncomeStatementLocationAxis = iep_OtherIncomeLossNotSpecifiedMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  |  |
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Other Assets [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Asset Derivatives, Gross |  | 1 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [3] | 1 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [3] |  |
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Accrued Expenses and Other Liabilities [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Liability Derivatives, Gross |  | 3 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [4] | 5 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [4] |  |
Cash Flow Hedging [Member] | Foreign exchange contracts | Designated as Hedging Instrument [Member] | Other Assets [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Asset Derivatives, Gross |  | 0 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_ForeignExchangeContractMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [3] | 0 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_ForeignExchangeContractMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [3] |  |
Cash Flow Hedging [Member] | Foreign exchange contracts | Designated as Hedging Instrument [Member] | Accrued Expenses and Other Liabilities [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Liability Derivatives, Gross |  | 0 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_ForeignExchangeContractMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [4] | 1 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_ForeignExchangeContractMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [4] |  |
Cash Flow Hedging [Member] | Commodity contracts | Designated as Hedging Instrument [Member] | Other Assets [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Asset Derivatives, Gross |  | 1 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [3] | 1 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [3] |  |
Cash Flow Hedging [Member] | Commodity contracts | Designated as Hedging Instrument [Member] | Accrued Expenses and Other Liabilities [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Liability Derivatives, Gross |  | 2 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [4] | 2 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [4] |  |
Cash Flow Hedging [Member] | Interest rate contracts(2) | Designated as Hedging Instrument [Member] | Other Assets [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Asset Derivatives, Gross |  | 0 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [3] | 0 us-gaap_DerivativeFairValueOfDerivativeAsset / us-gaap_BalanceSheetLocationAxis = us-gaap_OtherAssetsMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [3] |  |
Cash Flow Hedging [Member] | Interest rate contracts(2) | Designated as Hedging Instrument [Member] | Accrued Expenses and Other Liabilities [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Liability Derivatives, Gross |  | 1 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [4] | 2 us-gaap_DerivativeFairValueOfDerivativeLiability / us-gaap_BalanceSheetLocationAxis = iep_AccruedExpensesAndOtherLiabilitiesMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember | [4] |  |
Cash Flow Hedging [Member] | Energy Segment [Member] | Interest rate contracts(2) | Designated as Hedging Instrument [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Derivative, Notional Amount |  | 63 invest_DerivativeNotionalAmount / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  |  |  |  |
Lower fixed interest rate paid on interest rate swaps |  |  |  |  |  | 1.975%us-gaap_DerivativeFixedInterestRate / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember | 1.94%us-gaap_DerivativeFixedInterestRate / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember
Frequency of interest rate swap settlements |  | 90 days |  |  |  |  |
Average fixed interest rate paid on interest rate swaps |  | 1.96%us-gaap_DerivativeAverageFixedInterestRate / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  |  |  |  |
Realized loss on interest rate swaps reclassified from AOCI into interest expense | 1 us-gaap_DerivativeGainLossOnDerivativeNet / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember | 1 us-gaap_DerivativeGainLossOnDerivativeNet / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  | 1 us-gaap_DerivativeGainLossOnDerivativeNet / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_InterestRateSwapMember / us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis = us-gaap_CashFlowHedgingMember / us-gaap_HedgingDesignationAxis = us-gaap_DesignatedAsHedgingInstrumentMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  |  |
Debt Facility [Member] | Term Loan [Member] | Energy Segment [Member] |  |  |  |  |  |  |
Derivatives, Fair Value [Line Items] |  |  |  |  |  |  |
Balance of debt partially hedged |  | $ 125 us-gaap_DerivativeAmountOfHedgedItem / us-gaap_CreditFacilityAxis = iep_TermLoanMember / us-gaap_LongtermDebtTypeAxis = iep_DebtFacilityMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  |  |  |  |
Effective interest rate on debt hedged |  | 4.56%us-gaap_DebtInstrumentInterestRateEffectivePercentage / us-gaap_CreditFacilityAxis = iep_TermLoanMember / us-gaap_LongtermDebtTypeAxis = iep_DebtFacilityMember / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |  |  |  |  |
[1] | Net asset derivatives are located within other assets in our consolidated balance sheets.
[2] | Net liability derivatives are located within accrued expenses and other liabilities in our consolidated balance sheets.
[3] | Located within other assets in our consolidated balance sheets.
[4] | Located within accrued expenses and other liabilities in our consolidated balance sheets.

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- Definition Aggregate notional amount of derivative expressed in nonmonetary units. For example, the number of barrels specified in a fuel oil forward purchase contract. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 12 -Section 13 -Sentence Column B + Details
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- Definition Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium. + 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 SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 Reference 3: 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
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