XML 68 R80.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Commitments and Contingencies Commitments and Contingencies (Details) - USD ($) $ in Millions |  | 3 Months Ended | 6 Months Ended |
--- | --- | --- | --- | ---
Oct. 25, 2014 | Jun. 30, 2015 | Jun. 30, 2014 | Jun. 30, 2015 | Jun. 30, 2014 | Dec. 31, 2014
Mr. Icahn and his affiliates [Member] |  |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |  |
Affiliate ownership interest |  |  |  | 88.70% |  |
ACF [Member] |  |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |  |
Defined benefit plan underfunded amount |  | $ 500 |  | $ 500 |  | $ 474
Starfire Holding Corporation [Member] |  |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |  |
Ownership percentage by Mr. Icahn |  | 99.40% |  | 99.40% |  |
Net worth floor for which distributions to stockholders would be limited while contingent liabilities exist that can be imposed on us |  | $ 250 |  | $ 250 |  |
Metals Segment [Member] |  |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |  |
Accrued environmental liabilities |  | 27 |  | 27 |  | 28
Railcar Segment [Member] |  |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |  |
Litigation claim gain amount | $ 25 |  |  |  |  |
Litigation counterclaim amount | $ 10 |  |  |  |  |
Automotive Segment [Member] |  |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |  |
Accrued environmental liabilities |  | 14 |  | 14 |  | 15
Possible material additional losses, above and beyond best estimate of required remediation costs |  |  |  | 36 |  |
Asset retirement obligation |  | 20 |  | 20 |  | 24
Home Fashion Segment [Member] |  |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |  |
Accrued environmental liabilities |  | 1 |  | 1 |  | 1
Energy Segment [Member] |  |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |  |
Rent expense on operating leases |  |  |  | 4 | $ 5 |
Proceeds from Legal Settlements |  |  |  | 31 |  |
Insurance Recoveries |  | 27 |  | 27 |  |
Reduction in receivable related to litigation settlement |  |  |  | 4 |  |
Litigation receivable |  |  |  |  |  | 4
Accrued environmental liabilities |  | 3 |  | 3 |  | 1
Environmental remediation expense |  | 7 | $ 26 | 18 | 60 |
Cost of RINs |  | 38 | $ 29 | 74 | $ 64 |
Biofuel blending obligation |  | $ 33 |  | $ 33 |  | $ 52
Icahn Enterprises G.P. [Member] | Mr. Icahn and his affiliates [Member] |  |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |  |
Affiliate ownership in parent company general partner |  |  |  | 100.00% |  |

X
- Definition Affiliate ownership in parent company general partner + References No definition available. + Details
Name: | iep_AffiliateOwnershipInParentCompanyGeneralPartner
Namespace Prefix: | iep_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Biofuel blending obligation + References No definition available. + Details
Name: | iep_Biofuelblendingobligation
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Expenses incurred to purchase additional rewnewable identification numbers + References No definition available. + Details
Name: | iep_CostofRINs
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Litigation claim gain amount + References No definition available. + Details
Name: | iep_Litigationclaimgainamount
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Litigation counterclaim amount + References No definition available. + Details
Name: | iep_Litigationcounterclaimamount
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Litigation receivable + References No definition available. + Details
Name: | iep_Litigationreceivable
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Ownership percentage by principal owner in related party + References No definition available. + Details
Name: | iep_OwnershipPercentageByPrincipalOwner
Namespace Prefix: | iep_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Reduction in receivable related to litigation settlement + References No definition available. + Details
Name: | iep_Reductioninreceivablerelatedtolitigationsettlement
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Subsidiary Indemnity Agreement, Pension Funding Contingencies As A Result of Being In The Controlled Group, Distribution Limitation, Net Worth Floor + References No definition available. + Details
Name: | iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Total costs accrued as of the balance sheet date for environmental loss contingencies. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14326-108349 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13207-110859 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 25 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6395460&loc=d3e13647-108346 + Details
Name: | us-gaap_AccrualForEnvironmentalLossContingencies
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Asset Retirement Obligation -URI http://asc.fasb.org/extlink&oid=6505190 + Details
Name: | us-gaap_AssetRetirementObligation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The funded status is measured as the difference between the fair value of plan assets and the benefit obligation. Will normally be the same as the net Defined Benefit Plan, Amounts Recognized in Balance Sheet, Total. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=21915240&loc=d3e1703-114919 + Details
Name: | us-gaap_DefinedBenefitPlanFundedStatusOfPlan
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The charge against earnings in the period for known or estimated future costs arising from requirements to perform environmental remediation activities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13296-110859 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 + Details
Name: | us-gaap_EnvironmentalRemediationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount recovered from insurance. These recoveries reduce costs and losses that are reported as a separate line item under operating expenses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_InsuranceRecoveries
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line. + References No definition available. + Details
Name: | us-gaap_LeaseAndRentalExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The number of units or percentage investment held by one or more members or limited partners of the LLC or LP. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 272 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055 + Details
Name: | us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_LossContingenciesLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Cash received for the settlement of litigation during the current period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585 + Details
Name: | us-gaap_ProceedsFromLegalSettlements
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Best estimate of the reasonably possible loss exposure in excess of the amount accrued for environmental loss contingencies at an individual site. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 10 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13237-110859 + Details
Name: | us-gaap_SiteContingencyLossExposureInExcessOfAccrualBestEstimate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | iep_MembersOrPartnersAxis=iep_PrincipalOwnersAndAffiliatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=iep_AcfMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=iep_StarfireHoldingCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

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

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

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

X
- Details
Name: | dei_LegalEntityAxis=iep_IcahnEnterprisesGPMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |