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v2.4.1.9

Property, Plant and Equipment, Net (Details) (USD $) In Millions, unless otherwise specified | 3 Months Ended |
--- | --- | ---
Mar. 31, 2015 | Mar. 31, 2014 | Dec. 31, 2014
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, gross | $ 12,878 us-gaap_PropertyPlantAndEquipmentGross |  | $ 12,566 us-gaap_PropertyPlantAndEquipmentGross
Less: Accumulated depreciation and amortization | (3,677)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment |  | (3,611)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
Property, plant and equipment, net | 9,201 us-gaap_PropertyPlantAndEquipmentNet |  | 8,955 us-gaap_PropertyPlantAndEquipmentNet
Depreciation and amortization expense related to property, plant and equipment | 182 us-gaap_Depreciation | 167 us-gaap_Depreciation |
Land |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, gross | 499 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_LandMember |  | 489 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_LandMember
Buildings and improvements |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, gross | 2,358 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_BuildingAndBuildingImprovementsMember |  | 2,353 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_BuildingAndBuildingImprovementsMember
Buildings and improvements | Minimum [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 4 years |  |
Buildings and improvements | Maximum [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 40 years |  |
Machinery, equipment and furniture |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, gross | 5,688 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = iep_MachineryEquipmentAndFurnitureMember |  | 5,594 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = iep_MachineryEquipmentAndFurnitureMember
Machinery, equipment and furniture | Minimum [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 1 year |  |
Machinery, equipment and furniture | Maximum [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 40 years |  |
Assets leased to others |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, gross | 3,686 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember |  | 3,546 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember
Less: Accumulated depreciation and amortization | (978)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember |  | (957)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember
Assets leased to others | Minimum [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 15 years |  |
Assets leased to others | Maximum [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 39 years |  |
Construction in progress |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, gross | 647 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_ConstructionInProgressMember |  | 584 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_ConstructionInProgressMember
Railcars [Member] | Assets leased to others |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, gross | 3,300 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember / us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis = iep_RailcarsMember |  | 3,100 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember / us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis = iep_RailcarsMember
Real estate properties [Member] | Assets leased to others |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, plant and equipment, gross | $ 434 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember / us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis = iep_RealestatepropertiesMember |  | $ 450 us-gaap_PropertyPlantAndEquipmentGross / us-gaap_PropertyPlantAndEquipmentByTypeAxis = us-gaap_AssetsLeasedToOthersMember / us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis = iep_RealestatepropertiesMember

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- 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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- 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 + Details
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- 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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- 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 + Details
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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. + Details
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