XML 87 R49.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Investments and Related Matters Other Segments (Details) (USD $) In Millions, unless otherwise specified | 3 Months Ended |
--- | --- | ---
Mar. 31, 2015 | Dec. 31, 2014
Schedule of Investments [Line Items] |  |
Investments | $ 14,869 us-gaap_Investments | $ 14,500 us-gaap_Investments
Other Segments [Member] |  |
Schedule of Investments [Line Items] |  |
Equity method investments | 287 us-gaap_EquityMethodInvestments / us-gaap_StatementBusinessSegmentsAxis = iep_OtherSegmentsMember | 298 us-gaap_EquityMethodInvestments / us-gaap_StatementBusinessSegmentsAxis = iep_OtherSegmentsMember
Other investments | 189 us-gaap_OtherInvestments / us-gaap_StatementBusinessSegmentsAxis = iep_OtherSegmentsMember | 241 us-gaap_OtherInvestments / us-gaap_StatementBusinessSegmentsAxis = iep_OtherSegmentsMember
Investments | 476 us-gaap_Investments / us-gaap_StatementBusinessSegmentsAxis = iep_OtherSegmentsMember | 539 us-gaap_Investments / us-gaap_StatementBusinessSegmentsAxis = iep_OtherSegmentsMember
Energy Segment [Member] |  |
Schedule of Investments [Line Items] |  |
Proceeds from Sale of Available-for-sale Securities | 42 us-gaap_ProceedsFromSaleOfAvailableForSaleSecurities / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |
Investments | 38 us-gaap_Investments / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember | 77 us-gaap_Investments / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember
Proceeds from sale of available for sale securities not yet received | 26 iep_Proceedsfromsaleofavailableforsalesecuritiesnotyetreceived / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |
Cost basis of available for sale securities sold during the period | 48 iep_Costbasisofavailableforsalesecuritiessoldduringtheperiod / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |
Reclassification adjustment from AOCI for sale of securities, before tax | 20 us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |
Cost basis of available for sale securities transferred to trading securities | 26 iep_Costbasisofavailableforsalesecuritiestransferredtotradingsecurities / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |
Available-for-sale Securities, Transfers to Trading, Gains (Losses) | $ 12 us-gaap_AvailableForSaleSecuritiesTransfersToTradingGainsLossesNet / us-gaap_StatementBusinessSegmentsAxis = iep_EnergySegmentMember |

X
- Definition Cost basis of available for sale securities sold during the period + References No definition available. + Details
Name: | iep_Costbasisofavailableforsalesecuritiessoldduringtheperiod
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Cost basis of available for sale securities transferred to trading securities + References No definition available. + Details
Name: | iep_Costbasisofavailableforsalesecuritiestransferredtotradingsecurities
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Proceeds from sale of available for sale securities not yet received + References No definition available. + Details
Name: | iep_Proceedsfromsaleofavailableforsalesecuritiesnotyetreceived
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This item represents the difference between the gross amount of gains (losses) included in earnings for transfers of securities from the available-for-sale category into the trading category. Such net gain (loss) included in earnings represents the net unrealized gain (loss) which had been included in other comprehensive income and is associated with the securities transferred from the available-for-sale category to the trading category. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27357-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesTransfersToTradingGainsLossesNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35755396&loc=d3e33749-111570 + Details
Name: | us-gaap_EquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Sum of the carrying amounts as of the balance sheet date of all investments. + 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 210.7-03.1(h)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Subparagraph h -Article 7 + Details
Name: | us-gaap_Investments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before tax of reclassification adjustment from accumulated other comprehensive income for unrealized gain (loss) realized upon the sale of available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27357-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Other investments not otherwise specified in the taxonomy. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 12 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Subparagraph g -Article 7 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1(f,g)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
Name: | us-gaap_OtherInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3179-108585 + Details
Name: | us-gaap_ProceedsFromSaleOfAvailableForSaleSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_ScheduleOfInvestmentsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=iep_EnergySegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=iep_OtherSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |