XML 64 R48.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Related Party Transactions (Details) - USD ($) $ in Millions |  | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Feb. 29, 2016 | Jun. 30, 2016 | Jun. 30, 2015 | Jun. 30, 2016 | Jun. 30, 2015 | Dec. 31, 2015
Mr. Icahn and his affiliates [Member] |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |
Investment in funds |  |  |  | $ 490 | $ 245 |
Icahn Capital [Member] | Expense sharing agreement [Member] |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |
Expenses charged by related party |  | $ 19 | $ 130 | $ 7 | 228 |
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 |  |  |  | 69.00% |  | 55.00%
Investment Funds [Member] | Mr. Icahn and his affiliates [Member] | Investment in Funds [Member] |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |
Related party transaction, balance |  | 3,800 |  | $ 3,800 |  | $ 4,100
ARI [Member] |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |
Percentage of equity ownership in operating subsidiary |  |  |  | 61.20% |  |
ARI [Member] | ACF [Member] | Railcar Sales [Member] |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |
Revenues from transactions with related party |  | 1 | 4 | $ 1 | 6 |
ARI [Member] | ACF [Member] | Railcar repair services and support [Member] [Member] |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |
Revenues from transactions with related party |  | 1 | 0 | 1 | 0 |
ARI [Member] | ACF [Member] | Railcar component sales [Member] |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |
Revenues from transactions with related party |  | 1 | 7 | $ 3 | 9 |
ARL [Member] |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |
Percentage of equity ownership in operating subsidiary |  |  |  | 100.00% |  |
ARL [Member] | ACF [Member] | Railcar Sales [Member] |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |
Expenses from transactions with related party |  | $ 2 | $ 21 | $ 14 | 27 |
Railcar Segment [Member] | ARL [Member] |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |
LP units issued as consideration for acquisition | 685,367 |  |  |  |  |
Agreements with ACF [Member] | ARL [Member] | ACF [Member] | Railcar Sales [Member] |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |
Expenses from transactions with related party |  |  |  | $ 0 | $ 9 |

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 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 Number of shares of equity interests issued or issuable to acquire entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(4) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
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 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
- 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: | 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_RailcarrepairservicesandsupportMemberMember
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_ArlMember
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: | iep_RelatedpartyagreementAxis=iep_AgreementswithACFMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |