XML 120 R107.htm IDEA: XBRL DOCUMENT v2.4.1.9

Schedule I Condensed Financial Information of Parent - Debt Note (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Debt	11,588us-gaap_DebtAndCapitalLeaseObligations	9,295us-gaap_DebtAndCapitalLeaseObligations
Icahn Enterprises Holdings [Member]
Debt	11,588us-gaap_DebtAndCapitalLeaseObligations / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	9,289us-gaap_DebtAndCapitalLeaseObligations / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember
Parent Company [Member]
Debt	5,486us-gaap_DebtAndCapitalLeaseObligations / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	4,016us-gaap_DebtAndCapitalLeaseObligations / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
Parent Company [Member] | Icahn Enterprises Holdings [Member]
Affiliate ownership interest	99.00%us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
Debt	5,517us-gaap_DebtAndCapitalLeaseObligations / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	4,050us-gaap_DebtAndCapitalLeaseObligations / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
5.875% senior unsecured notes due 2022 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member]
Debt	1,337us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2022NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2022NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
5.875% senior unsecured notes due 2022 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Icahn Enterprises Holdings [Member]
Debt	1,337us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2022NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2022NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
5.875% senior unsecured notes due 2022 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member]
Debt	1,337us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2022NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2022NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
5.875% senior unsecured notes due 2022 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member] | Icahn Enterprises Holdings [Member]
Debt	1,337us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2022NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2022NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
8% senior unsecured notes due 2018 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member]
Debt	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2018NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	2,473us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2018NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
8% senior unsecured notes due 2018 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Icahn Enterprises Holdings [Member]
Debt	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2018NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	2,470us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2018NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
8% senior unsecured notes due 2018 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member]
Debt	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2018NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	2,473us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2018NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
8% senior unsecured notes due 2018 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member] | Icahn Enterprises Holdings [Member]
Debt	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2018NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	2,468us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2018NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
3.50% senior unsecured notes due 2017 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member]
Debt	1,171us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2017NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2017NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
3.50% senior unsecured notes due 2017 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Icahn Enterprises Holdings [Member]
Debt	1,171us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2017NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2017NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
3.50% senior unsecured notes due 2017 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member]
Debt	1,171us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2017NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2017NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
3.50% senior unsecured notes due 2017 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member] | Icahn Enterprises Holdings [Member]
Debt	1,171us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2017NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2017NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
7.75% senior unsecured notes due 2016 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member]
Debt	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2016NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	1,050us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2016NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
7.75% senior unsecured notes due 2016 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Icahn Enterprises Holdings [Member]
Debt	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2016NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	1,047us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2016NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
7.75% senior unsecured notes due 2016 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member]
Debt	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2016NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	1,050us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2016NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
7.75% senior unsecured notes due 2016 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member] | Icahn Enterprises Holdings [Member]
Debt	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2016NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	1,048us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2016NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
6% senior unsecured notes due 2020 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member]
Debt	1,708us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2020NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	493us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2020NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
6% senior unsecured notes due 2020 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Icahn Enterprises Holdings [Member]
Debt	1,708us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2020NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	493us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2020NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
6% senior unsecured notes due 2020 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member]
Debt	1,708us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2020NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	493us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2020NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
6% senior unsecured notes due 2020 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member] | Icahn Enterprises Holdings [Member]
Debt	1,708us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2020NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	493us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2020NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
4.875% senior unsecured notes due 2019 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member]
Debt	1,270us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2019NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2019NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
4.875% senior unsecured notes due 2019 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Icahn Enterprises Holdings [Member]
Debt	1,270us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2019NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2019NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember
4.875% senior unsecured notes due 2019 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member]
Debt	1,270us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2019NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2019NotesMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
4.875% senior unsecured notes due 2019 - Icahn Enterprises/Icahn Enterprises Holdings | Senior unsecured notes [Member] | Parent Company [Member] | Icahn Enterprises Holdings [Member]
Debt	1,270us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2019NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	0us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = iep_A2019NotesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_SeniorDebtObligationsMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
Mortgages payable [Member] | Mortgages [Member] | Parent Company [Member] | Icahn Enterprises Holdings [Member]
Debt	31us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = us-gaap_MortgagesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_MortgagesMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember	41us-gaap_DebtAndCapitalLeaseObligations / us-gaap_DebtInstrumentAxis = us-gaap_MortgagesMember / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_LongtermDebtTypeAxis = us-gaap_MortgagesMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
Icahn Enterprises G.P. [Member]
General partner ownership percentage in Icahn Enterprises	1.00%us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest / iep_MembersOrPartnersAxis = iep_IcahnEnterprisesGPMember	1.00%us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest / iep_MembersOrPartnersAxis = iep_IcahnEnterprisesGPMember
Aggregate general partner ownership interest of parent and operating subsidiary	1.99%iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries / iep_MembersOrPartnersAxis = iep_IcahnEnterprisesGPMember
Icahn Enterprises G.P. [Member] | Parent Company [Member]
General partner ownership percentage in Icahn Enterprises	1.00%us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest / iep_MembersOrPartnersAxis = iep_IcahnEnterprisesGPMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
Aggregate general partner ownership interest of parent and operating subsidiary	1.99%iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries / iep_MembersOrPartnersAxis = iep_IcahnEnterprisesGPMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember
Icahn Enterprises G.P. [Member] | Parent Company [Member] | Icahn Enterprises Holdings [Member]
General partner ownership percentage in Icahn Enterprises	1.00%us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / iep_MembersOrPartnersAxis = iep_IcahnEnterprisesGPMember / us-gaap_StatementScenarioAxis = us-gaap_ParentCompanyMember

X

- Definition

Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Aggregate Ownership interest of Parent and Holding Company Subsidiaries

+ References

No definition available.

+ Details

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X

- Definition

Sum of the carrying values as of the balance sheet date of all debt, including all short-term borrowings, long-term debt, and capital lease obligations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.16)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910



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-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.13,16)

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- Definition

Percentage investment held by the managing member or general partner of the limited liability company (LLC) or limited partnership (LP).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

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X

- Definition

The number of units or percentage investment held by one or more members or limited partners of the LLC or LP.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

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