XML 37 R47.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Related Party Transactions (Details) $ in Millions | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2015 USD ($) | Jun. 30, 2014 USD ($) | Jun. 30, 2015 USD ($) | Jun. 30, 2014 USD ($) | Dec. 31, 2014 USD ($)
Mr. Icahn and his affiliates [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Investment in funds |  |  | $ 245 |  |
Icahn Capital [Member] | Expense sharing agreement [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Expenses charged by related party | $ 130 | $ 86 | $ 228 | $ 102 |
Investment Funds [Member] | Mr. Icahn and his affiliates [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Percentage fair value of investments in Funds that is attributable to Mr. Icahn |  |  | 54.00% |  | 53.00%
Investment Funds [Member] | Mr. Icahn and his affiliates [Member] | Investment in Funds [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Related party transaction, balance | 5,400 |  | $ 5,400 |  | $ 4,800
ARI [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Percentage of equity ownership in subsidiary |  |  | 55.60% |  |
ARL [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Percentage of equity ownership in subsidiary |  |  | 75.00% |  |
ARL [Member] | ACF [Member] | Railcar Sales [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Expenses from transactions with related party | 21 |  | $ 27 |  |
Agreements with ACF [Member] | ARI [Member] | ACF [Member] | Railcar component sales [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Expenses from transactions with related party | 7 | 1 | 9 | 1 |
Agreements with ACF [Member] | ARI [Member] | ACF [Member] | Railcar Sales [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Revenues from transactions with related party | $ 4 | 6 | $ 6 | 12 |
Agreements with ACF [Member] | AEP Leasing [Member] | ACF [Member] | Purchase of railcars [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Unrecorded unconditional purchase obligation, minimum quantity required | 1,050 |  | 1,050 |  |
Unrecorded unconditional purchase obligation | $ 150 |  | $ 150 |  |
Option to purchase additinal railcars, number of cars | 500 |  | 500 |  |
Option to purchase additional railcars | $ 70 |  | $ 70 |  |
Option exercised to purchase additinal railcars, number of cars | 296 |  | 296 |  |
Option exercised to purchase additional railcars | $ 42 |  | $ 42 |  |
Agreements with ACF [Member] | ARL [Member] | ACF [Member] | Railcar Sales [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Expenses from transactions with related party | $ 0 | $ 36 | $ 9 | $ 63 |

X
- Definition Investment in funds + References No definition available. + Details
Name: | iep_InvestmentInFunds
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Option exercised to purchase additional railcars, number of cars + References No definition available. + Details
Name: | iep_Optionexercisedtopurchaseadditinalrailcarsnumberofcars
Namespace Prefix: | iep_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Option exercised to purchase additional railcars + References No definition available. + Details
Name: | iep_Optionexercisedtopurchaseadditionalrailcars
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Option to purchase additinal railcars, number of cars + References No definition available. + Details
Name: | iep_Optiontopurchaseadditinalrailcarsnumberofcars
Namespace Prefix: | iep_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Option to purchase additional railcars + References No definition available. + Details
Name: | iep_Optiontopurchaseadditionalrailcars
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Percentage fair value of investments in Funds that is attributable to Mr. Icahn + References No definition available. + Details
Name: | iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn
Namespace Prefix: | iep_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Related party transaction, balance + References No definition available. + Details
Name: | iep_RelatedPartyTransactionBalance
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of transactions with related party during the financial reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864 + Details
Name: | us-gaap_RelatedPartyTransactionAmountsOfTransaction
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Expenses recognized resulting from transactions (excluding transactions that are eliminated in consolidated or combined financial statements) with related party. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 + Details
Name: | us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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_RelatedPartyTransactionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reflects the sum of all other revenue and income realized from sales and other transactions (excluding transactions that are eliminated in consolidated or combined financial statements) with related party during the period. + References No definition available. + Details
Name: | us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The number of units or percentage investment held in the subsidiary by the limited liability company or limited partnership. + References No definition available. + Details
Name: | us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of the unrecorded obligation to transfer funds in the future for fixed or minimum amounts or quantities of goods or services at fixed or minimum prices (for example, as in take-or-pay contracts or throughput contracts). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 440 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25336-109308 + Details
Name: | us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The minimum number of units that must be purchased, in connection with an unconditional purchase obligation that has not been recognized for financial reporting purposes. + References No definition available. + Details
Name: | us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

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

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

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=iep_ExpenseSharingAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=us-gaap_HedgeFundsEquityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | dei_LegalEntityAxis=iep_ArlMember
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_RelatedPartyTransactionAxis=iep_RailcarSalesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | iep_RelatedpartyagreementAxis=iep_AgreementswithACFMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=iep_RailcarcomponentsalesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=iep_PurchaseofrailcarsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |