XML 71 R57.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Related Party Transactions (Details) shares in Millions, $ in Millions |  |  |  | 1 Months Ended | 3 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | --- | --- | --- | --- | ---
Jan. 01, 2016 USD ($) | Oct. 02, 2013 USD ($) | Oct. 02, 2013 | Oct. 29, 2004 | Jan. 31, 2014 USD ($) | Jun. 30, 2015 USD ($) | Dec. 31, 2015 USD ($) | Dec. 31, 2014 USD ($) | Dec. 31, 2013 USD ($) shares | Oct. 31, 2013 USD ($) | Oct. 24, 2004 USD ($)
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Investment Management Distributions |  |  |  |  |  |  | $ 36 |  |  |  |
Non-cash investment segment contribution |  |  |  |  |  |  | 0 | $ 0 | $ 185 |  |
Payments to Acquire Interest in Joint Venture |  |  |  |  |  |  | 0 | 0 | 279 |  |
Insight Portfolio Group LLC [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction, Expenses from Transactions with Related Party |  |  |  |  |  |  | 2 | 2 | 2 |  |
Icahn Capital [Member] | Investment Funds [Member] | Expense Sharing Agreement [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Expenses charged by related party |  |  |  |  |  |  | $ 235 | 155 | 113 |  |
ARL [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Percentage of equity ownership in subsidiary |  | 75.00% |  |  |  |  | 75.00% |  |  |  |
ARL [Member] | Principal Owners and Affiliates [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Loans and Leases Receivable, Related Parties |  |  |  |  |  |  |  |  |  | $ 171 | $ 165
Interest Income, Related Party |  |  |  |  |  |  |  | 6 |  |  |
Related Party Transaction, Rate |  |  |  | 1.75% |  |  |  |  |  |  |
Investment Funds [Member] | Principal Owners and Affiliates [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Investment in funds |  |  |  |  |  |  | $ 276 | 500 | 45 |  |
Investment Management Distributions |  |  |  |  |  |  | 36 |  |  |  |
Investments |  |  |  |  |  |  | $ 4,100 | $ 4,800 |  |  |
Percentage fair value of investments in Funds that is attributable to Mr. Icahn |  |  |  |  |  |  | 55.00% | 53.00% |  |  |
ARI [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Percentage of equity ownership in subsidiary |  |  |  |  |  |  | 59.80% |  |  |  |
AEP Leasing [Member] | ACF [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Option to purchase additinal railcars, number of cars |  |  |  |  |  |  | 500 |  |  |  |
Option to purchase additional railcars |  |  |  |  |  |  | $ 70 |  |  |  |
Railcars purchased |  |  |  |  |  | 296 |  |  |  |  |
Purchase price of railcars |  |  |  |  |  | $ 43 |  |  |  |  |
Railcar Sales [Member] | ARL [Member] | ACF [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction, Expenses from Transactions with Related Party |  |  |  |  |  |  | 59 |  |  |  |
Railcar Sales [Member] | ARI [Member] | ACF [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction, Other Revenues from Transactions with Related Party |  |  |  |  |  |  | 10 | $ 19 | $ 12 |  |
Railcar services and support [Member] | ARI [Member] | ACF [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction, Other Revenues from Transactions with Related Party |  |  |  |  |  |  | $ 1 |  |  |  |
Purchase of railcars [Member] | AEP Leasing [Member] | ACF [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Unrecorded Unconditional Purchase Obligation, Minimum Quantity Required |  |  |  |  |  |  | 1,050 |  |  |  |
Unrecorded Unconditional Purchase Obligation |  |  |  |  |  |  | $ 150 |  |  |  |
Investment Segment [Member] | Koala [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Non-cash Investment segment contribution (derivative liability shares transferred) | shares |  |  |  |  |  |  |  |  | 7.7 |  |
Non-cash investment segment contribution |  |  |  |  |  |  |  |  | $ 185 |  |
Railcar Segment [Member] | American Entertainment Properties Corp. [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Amount paid for management contract between related parties |  | $ 21 |  |  |  |  |  |  |  |  |
Payments to Acquire Interest in Joint Venture |  | 279 |  |  |  |  |  |  |  |  |
Railcar Segment [Member] | ARL [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Cash contribution to newly capitalized entity |  | 71 |  |  |  |  |  |  |  |  |
Note receivable contribution to newly capitalized entity |  | $ 171 |  |  |  |  |  |  |  |  |
Additional debt incurred by newly capitalized entity |  |  |  |  | $ 381 |  |  |  |  |  |
Cash distributed by newly capitalized entity |  |  |  |  | $ 381 |  |  |  |  |  |
Percentage of equity ownership in subsidiary |  |  | 75.00% |  |  |  |  |  |  |  |
Railcar Segment [Member] | New ARL [Member] [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Percentage of equity ownership in subsidiary |  |  | 75.00% |  |  |  |  |  |  |  |
Agreements with ACF [Member] | Railcar component sales [Member] | ARI [Member] | ACF [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction, Expenses from Transactions with Related Party |  |  |  |  |  |  | 18 | 5 | 1 |  |
Agreements with ACF [Member] | Railcar Sales [Member] | ARL [Member] | ACF [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction, Expenses from Transactions with Related Party |  |  |  |  |  |  | $ 9 | $ 127 | $ 57 |  |
Investment in funds [Member] | Investment Funds [Member] | Principal Owners and Affiliates [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |
Investment in funds | $ 490 |  |  |  |  |  |  |  |  |  |

X
- Definition Additional debt incurred by newly capitalized entity + References No definition available. + Details
Name: | iep_Additionaldebtincurredbynewlycapitalizedentity
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount paid for management contract between related parties + References No definition available. + Details
Name: | iep_Amountpaidformanagementcontractbetweenrelatedparties
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Cash contribution to newly capitalized entity + References No definition available. + Details
Name: | iep_Cashcontributiontonewlycapitalizedentity
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Cash distributed by newly capitalized entity + References No definition available. + Details
Name: | iep_Cashdistributedbynewlycapitalizedentity
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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 Distribution to non-controlling investors in the Private Funds. + References No definition available. + Details
Name: | iep_InvestmentManagementDistributions
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Non-cash Investment segment contribution (derivative liability shares transferred) + References No definition available. + Details
Name: | iep_NoncashInvestmentsegmentcontributionderivativeliabilitysharestransferred
Namespace Prefix: | iep_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Non-cash investment segment contribution + References No definition available. + Details
Name: | iep_Noncashinvestmentsegmentcontribution
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Note receivable contribution to newly capitalized entity + References No definition available. + Details
Name: | iep_Notereceivablecontributiontonewlycapitalizedentity
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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 Purchase price of railcars + References No definition available. + Details
Name: | iep_Purchasepriceofrailcars
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Railcars purchased + References No definition available. + Details
Name: | iep_Railcarspurchased
Namespace Prefix: | iep_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of interest income earned from interest-bearing assets owed to the entity by related party. + References No definition available. + Details
Name: | us-gaap_InterestIncomeRelatedParty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Trading Securities -URI http://asc.fasb.org/extlink&oid=6526789 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 35 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=27723805&loc=d3e24584-111560 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=51813488&loc=d3e22054-111558 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Available-for-Sale Securities -URI http://asc.fasb.org/extlink&oid=6505594 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Subparagraph a, f, g -Article 7 + Details
Name: | us-gaap_InvestmentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition For an unclassified balance sheet, reflects the carrying amount of unpaid loan amounts due from related parties at the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(e)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 + Details
Name: | us-gaap_LoansAndLeasesReceivableRelatedParties
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash outflow associated with the investment in or advances to an entity in which the reporting entity shares control of the entity with another party or group. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireInterestInJointVenture
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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 Identify the stated interest rate per the agreement, for example, leasing and debt arrangements between related parties. + References No definition available. + Details
Name: | us-gaap_RelatedPartyTransactionRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 320 -Section S99 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=50485924&loc=d3e611443-123010 + 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_InsightPortfolioGroupLLCMember
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_RelatedPartyTransactionsByRelatedPartyAxis=iep_InvestmentFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | iep_RelatedPartyTransactionsByTransactionTypeAxis=iep_ExpenseSharingAgreementMember
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_PrincipalOwnersAndAffiliatesMember
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: | dei_LegalEntityAxis=iep_AriMember
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_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: | us-gaap_RelatedPartyTransactionAxis=iep_RailcarservicesandsupportMember
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: |

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

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

X
- Details
Name: | dei_LegalEntityAxis=iep_NewARLMemberMember
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: | us-gaap_SubsequentEventTypeAxis=iep_InvestmentinfundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |