XML 36 R76.htm IDEA: XBRL DOCUMENT v2.4.1.9

Property, Plant and Equipment, Net (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 12,566us-gaap_PropertyPlantAndEquipmentGross	$ 11,289us-gaap_PropertyPlantAndEquipmentGross
Less: Accumulated depreciation and amortization	(3,611)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	(3,212)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
Property, plant and equipment, net	8,955us-gaap_PropertyPlantAndEquipmentNet	8,077us-gaap_PropertyPlantAndEquipmentNet
Depreciation and amortization expense related to property, plant and equipment	700us-gaap_Depreciation	622us-gaap_Depreciation	529us-gaap_Depreciation
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	489us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_LandMember	465us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_LandMember
Building and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,353us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_BuildingAndBuildingImprovementsMember	2,107us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_BuildingAndBuildingImprovementsMember
Building and Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)	4 years
Building and Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)	40 years
Machinery, Equipment, and Furniture [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,594us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = iep_MachineryEquipmentAndFurnitureMember	5,068us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = iep_MachineryEquipmentAndFurnitureMember
Machinery, Equipment, and Furniture [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)	1 year
Machinery, Equipment, and Furniture [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)	40 years
Assets Leased to Others [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,546us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember	3,017us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember
Less: Accumulated depreciation and amortization	(957)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember	(896)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember
Assets Leased to Others [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)	15 years
Assets Leased to Others [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)	39 years
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	584us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_ConstructionInProgressMember	632us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_ConstructionInProgressMember
Railcars [Member] | Assets Leased to Others [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,100us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember / us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis = iep_RailcarsMember	2,600us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember / us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis = iep_RailcarsMember
Real estate properties [Member] | Assets Leased to Others [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 450us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember / us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis = iep_RealestatepropertiesMember	$ 462us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember / us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis = iep_RealestatepropertiesMember

X

- Definition

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.14)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 14

-Article 5

+ Details

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X

- Definition

The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

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X

- Definition

Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

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X

- Definition

Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 7

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- Definition

Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

No definition available.

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