XML 83 R68.htm IDEA: XBRL DOCUMENT v2.4.1.9
Financial Instruments Derivatives Not Designated as Hedging, Fair Value Table (Details) (USD $)
In Millions, unless otherwise specified
Dec. 31, 2014
Dec. 31, 2013
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Cash collateral posted for derivative positions $ 1,248us-gaap_CollateralAlreadyPostedAggregateFairValue $ 255us-gaap_CollateralAlreadyPostedAggregateFairValue
Not Designated as Hedging Instrument [Member] | Other Assets [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Asset Derivatives, Gross 60us-gaap_DerivativeFairValueOfDerivativeAsset
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1] 18us-gaap_DerivativeFairValueOfDerivativeAsset
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1]
Netting across contract types (10)us-gaap_DerivativeFairValueOfDerivativeAssetAmountOffsetAgainstCollateral
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1],[2] (17)us-gaap_DerivativeFairValueOfDerivativeAssetAmountOffsetAgainstCollateral
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1],[2]
Asset Derivatives, Total 50us-gaap_DerivativeAssets
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1],[2] 1us-gaap_DerivativeAssets
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1],[2]
Not Designated as Hedging Instrument [Member] | Accrued Expenses and Other Liabilities [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Liability Derivatives, Gross 624us-gaap_DerivativeFairValueOfDerivativeLiability
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3] 687us-gaap_DerivativeFairValueOfDerivativeLiability
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3]
Liability Derivatives, Netting across contract types (10)us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountOffsetAgainstCollateral
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[2],[3] (17)us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountOffsetAgainstCollateral
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[2],[3]
Liability Derivatives, Total 614us-gaap_DerivativeLiabilities
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[2],[3] 670us-gaap_DerivativeLiabilities
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[2],[3]
Not Designated as Hedging Instrument [Member] | Equity contracts | Other Assets [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Asset Derivatives, Gross 0us-gaap_DerivativeFairValueOfDerivativeAsset
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_EquityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1] 0us-gaap_DerivativeFairValueOfDerivativeAsset
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_EquityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1]
Not Designated as Hedging Instrument [Member] | Equity contracts | Accrued Expenses and Other Liabilities [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Liability Derivatives, Gross 539us-gaap_DerivativeFairValueOfDerivativeLiability
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_EquityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3] 654us-gaap_DerivativeFairValueOfDerivativeLiability
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_EquityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3]
Not Designated as Hedging Instrument [Member] | Foreign exchange contracts | Other Assets [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Asset Derivatives, Gross 11us-gaap_DerivativeFairValueOfDerivativeAsset
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1] 1us-gaap_DerivativeFairValueOfDerivativeAsset
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1]
Not Designated as Hedging Instrument [Member] | Foreign exchange contracts | Accrued Expenses and Other Liabilities [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Liability Derivatives, Gross 0us-gaap_DerivativeFairValueOfDerivativeLiability
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3] 0us-gaap_DerivativeFairValueOfDerivativeLiability
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3]
Not Designated as Hedging Instrument [Member] | Credit contracts | Other Assets [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Asset Derivatives, Gross 1us-gaap_DerivativeFairValueOfDerivativeAsset
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CreditRiskContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1] 0us-gaap_DerivativeFairValueOfDerivativeAsset
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CreditRiskContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1]
Not Designated as Hedging Instrument [Member] | Credit contracts | Accrued Expenses and Other Liabilities [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Liability Derivatives, Gross 85us-gaap_DerivativeFairValueOfDerivativeLiability
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CreditRiskContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3] 0us-gaap_DerivativeFairValueOfDerivativeLiability
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CreditRiskContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3]
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Other Assets [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Asset Derivatives, Gross 1us-gaap_DerivativeFairValueOfDerivativeAsset
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1] 0us-gaap_DerivativeFairValueOfDerivativeAsset
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1]
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Accrued Expenses and Other Liabilities [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Liability Derivatives, Gross 0us-gaap_DerivativeFairValueOfDerivativeLiability
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3] 0us-gaap_DerivativeFairValueOfDerivativeLiability
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3]
Not Designated as Hedging Instrument [Member] | Commodity contracts | Other Assets [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Derivative Asset, Fair Value, Net 47us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CommodityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1] 17us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral
/ us-gaap_BalanceSheetLocationAxis
= us-gaap_OtherAssetsMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CommodityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[1]
Not Designated as Hedging Instrument [Member] | Commodity contracts | Accrued Expenses and Other Liabilities [Member]    
Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]    
Derivative Liability, Fair Value, Net $ 0us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CommodityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3] $ 33us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral
/ us-gaap_BalanceSheetLocationAxis
= iep_AccruedExpensesAndOtherLiabilitiesMember
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CommodityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
[3]
[1] Net asset derivatives are located within other assets in our consolidated balance sheets.
[2] Excludes netting of cash collateral received and posted. The total collateral posted at December 31, 2014 and 2013 was $1,248 million and $255 million, respectively, across all counterparties.
[3] Net liability derivatives are located within accrued expenses and other liabilities in our consolidated balance sheets.