XML 121 R5.htm IDEA: XBRL DOCUMENT v2.4.1.9

Consolidated Statements of Comprehensive Income (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Net (loss) income	$ (529)us-gaap_ProfitLoss	$ 2,444us-gaap_ProfitLoss	$ 762us-gaap_ProfitLoss
Other comprehensive (loss) income, net of tax:
Post-employment benefits	(228)us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax	175us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax	(224)us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax
Hedge instruments	0us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax	8us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax	46us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax
Translation adjustments and other	(260)iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome	(6)iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome	51iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome
Other comprehensive (loss) income, net of tax	(488)us-gaap_OtherComprehensiveIncomeLossNetOfTax	177us-gaap_OtherComprehensiveIncomeLossNetOfTax	(127)us-gaap_OtherComprehensiveIncomeLossNetOfTax
Comprehensive (loss) income	(1,017)us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest	2,621us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest	635us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
Less: Comprehensive loss (income) attributable to non-controlling interests	278us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest	(1,463)us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest	(337)us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
Comprehensive (loss) income attributable to Icahn Enterprises	(739)us-gaap_ComprehensiveIncomeNetOfTax	1,158us-gaap_ComprehensiveIncomeNetOfTax	298us-gaap_ComprehensiveIncomeNetOfTax
Limited partners
Other comprehensive (loss) income, net of tax:
Comprehensive (loss) income attributable to Icahn Enterprises	(724)us-gaap_ComprehensiveIncomeNetOfTax / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_LimitedPartnerMember	1,135us-gaap_ComprehensiveIncomeNetOfTax / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_LimitedPartnerMember	283us-gaap_ComprehensiveIncomeNetOfTax / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_LimitedPartnerMember
General partner
Other comprehensive (loss) income, net of tax:
Comprehensive (loss) income attributable to Icahn Enterprises	(15)us-gaap_ComprehensiveIncomeNetOfTax / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_GeneralPartnerMember	23us-gaap_ComprehensiveIncomeNetOfTax / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_GeneralPartnerMember	15us-gaap_ComprehensiveIncomeNetOfTax / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_GeneralPartnerMember
Icahn Enterprises Holdings [Member]
Net (loss) income	(528)us-gaap_ProfitLoss / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	2,444us-gaap_ProfitLoss / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	763us-gaap_ProfitLoss / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember
Other comprehensive (loss) income, net of tax:
Post-employment benefits	(228)us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	175us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	(224)us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember
Hedge instruments	0us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	8us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	46us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember
Translation adjustments and other	(260)iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	(6)iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	51iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember
Other comprehensive (loss) income, net of tax	(488)us-gaap_OtherComprehensiveIncomeLossNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	177us-gaap_OtherComprehensiveIncomeLossNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	(127)us-gaap_OtherComprehensiveIncomeLossNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember
Comprehensive (loss) income	(1,016)us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	2,621us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	636us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember
Less: Comprehensive loss (income) attributable to non-controlling interests	278us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	(1,463)us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	(337)us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember
Comprehensive (loss) income attributable to Icahn Enterprises	(738)us-gaap_ComprehensiveIncomeNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	1,158us-gaap_ComprehensiveIncomeNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember	299us-gaap_ComprehensiveIncomeNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember
Icahn Enterprises Holdings [Member] | Limited partners
Other comprehensive (loss) income, net of tax:
Comprehensive (loss) income attributable to Icahn Enterprises	(731)us-gaap_ComprehensiveIncomeNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_LimitedPartnerMember	1,146us-gaap_ComprehensiveIncomeNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_LimitedPartnerMember	287us-gaap_ComprehensiveIncomeNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_LimitedPartnerMember
Icahn Enterprises Holdings [Member] | General partner
Other comprehensive (loss) income, net of tax:
Comprehensive (loss) income attributable to Icahn Enterprises	$ (7)us-gaap_ComprehensiveIncomeNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_GeneralPartnerMember	$ 12us-gaap_ComprehensiveIncomeNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_GeneralPartnerMember	$ 12us-gaap_ComprehensiveIncomeNetOfTax / dei_LegalEntityAxis = iep_IcahnEnterprisesHoldingsMember / us-gaap_PartnerTypeOfPartnersCapitalAccountAxis = us-gaap_GeneralPartnerMember

X

- Definition

Principally includes change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported, net of tax. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. Also includes other changes in other comprehensive income not otherwise identified.

+ References

No definition available.

+ Details

Name:	iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome
Namespace Prefix:	iep_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Glossary Other Comprehensive Income



-URI http://asc.fasb.org/extlink&oid=6519514







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Glossary Comprehensive Income



-URI http://asc.fasb.org/extlink&oid=35737396







Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 220



-SubTopic 10



-Section 45



-Paragraph 5



-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e557-108580







Reference 4: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Glossary Net Income



-URI http://asc.fasb.org/extlink&oid=6518256

+ Details

Name:	us-gaap_ComprehensiveIncomeNetOfTax
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 45



-Paragraph 21



-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4613674-111683







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 45



-Paragraph 20



-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569643-111683







Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 55



-Paragraph 4K



-URI http://asc.fasb.org/extlink&oid=35736750&loc=SL4591552-111686

+ Details

Name:	us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 55



-Paragraph 4K



-URI http://asc.fasb.org/extlink&oid=35736750&loc=SL4591552-111686







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 45



-Paragraph 19



-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683

+ Details

Name:	us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount after tax and reclassification adjustments, of increase (decrease) in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges and an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 220



-SubTopic 10



-Section 45



-Paragraph 10A



-Subparagraph (d)



-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580

+ Details

Name:	us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 505



-SubTopic 10



-Section 50



-Paragraph 2



-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 220



-SubTopic 10



-Section 45



-Paragraph 1A



-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580

+ Details

Name:	us-gaap_OtherComprehensiveIncomeLossNetOfTax
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount after tax and reclassification adjustments, of (increase) decrease in accumulated other comprehensive (income) loss related to pension and other postretirement defined benefit plans.

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 220



-SubTopic 10



-Section 45



-Paragraph 10A



-Subparagraph (i-k)



-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580

+ Details

Name:	us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 55



-Paragraph 4K



-URI http://asc.fasb.org/extlink&oid=35736750&loc=SL4591552-111686







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 45



-Paragraph 19



-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683







Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 50



-Paragraph 1A



-Subparagraph (a),(c)



-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684







Reference 4: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 55



-Paragraph 4J



-URI http://asc.fasb.org/extlink&oid=35736750&loc=SL4591551-111686

+ Details

Name:	us-gaap_ProfitLoss
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	dei_LegalEntityAxis=iep_IcahnEnterprisesHoldingsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_PartnerTypeOfPartnersCapitalAccountAxis=us-gaap_GeneralPartnerMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_PartnerTypeOfPartnersCapitalAccountAxis=us-gaap_LimitedPartnerMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: