XML 65 R49.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Investments and Related Matters Investment Segment (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2016 | Jun. 30, 2015 | Jun. 30, 2016 | Jun. 30, 2015 | Dec. 31, 2015
Schedule of Investments [Line Items] |  |  |  |  |
Investments | $ 9,875 |  | $ 9,875 |  | $ 15,351
Securities sold, not yet purchased, at fair value | 1,306 |  | 1,306 |  | 794
Investment Segment [Member] |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 9,217 |  | 9,217 |  | 14,553
Securities sold, not yet purchased, at fair value | 1,306 |  | 1,306 |  | 794
Portion of trading gains (loss) that relates to trading securities still held | (74) | $ 203 | (189) | $ 598 |
Investment Segment [Member] | Equity securities: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 8,949 |  | 8,949 |  | 14,324
Securities sold, not yet purchased, at fair value | 1,251 |  | 1,251 |  | 794
Investment Segment [Member] | Corporate debt: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 268 |  | 268 |  | 72
Investment Segment [Member] | Basic materials | Equity securities: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 927 |  | 927 |  | 563
Investment Segment [Member] | Communications | Equity securities: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 187 |  | 187 |  | 407
Investment Segment [Member] | Consumer, non-cyclical | Equity securities: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 3,010 |  | 3,010 |  | 3,684
Securities sold, not yet purchased, at fair value | 4 |  | 4 |  | 794
Investment Segment [Member] | Consumer, non-cyclical | Corporate debt: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 98 |  | 98 |  | 0
Investment Segment [Member] | Consumer, cyclical | Equity securities: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 152 |  | 152 |  | 115
Securities sold, not yet purchased, at fair value | 848 |  | 848 |  | 0
Investment Segment [Member] | Consumer, cyclical | Corporate debt: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 152 |  | 152 |  | 55
Investment Segment [Member] | Diversified | Equity securities: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 17 |  | 17 |  | 17
Investment Segment [Member] | Energy | Equity securities: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 1,447 |  | 1,447 |  | 1,461
Securities sold, not yet purchased, at fair value | 136 |  | 136 |  | 0
Investment Segment [Member] | Energy | Corporate debt: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Securities sold, not yet purchased, at fair value | 55 |  | 55 |  | 0
Investment Segment [Member] | Financial | Equity securities: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 1,931 |  | 1,931 |  | 2,094
Securities sold, not yet purchased, at fair value | 158 |  | 158 |  | 0
Investment Segment [Member] | Financial | Corporate debt: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 4 |  | 4 |  | 4
Investment Segment [Member] | Financial | Mortgage-backed securities: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 0 |  | 0 |  | 157
Investment Segment [Member] | Industrial | Equity securities: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 256 |  | 256 |  | 188
Securities sold, not yet purchased, at fair value | 105 |  | 105 |  | 0
Investment Segment [Member] | Technology | Equity securities: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 1,022 |  | 1,022 |  | 5,795
Investment Segment [Member] | Sovereign debt | Corporate debt: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | 0 |  | 0 |  | 13
Investment Segment [Member] | Utilities | Corporate debt: |  |  |  |  |
Schedule of Investments [Line Items] |  |  |  |  |
Investments | $ 14 |  | $ 14 |  | $ 0

X
- Definition Fair value of obligations incurred from short sales. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 940 -SubTopic 320 -Section 35 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35711043&loc=d3e42429-110968 + Details
Name: | us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Sum of the carrying amounts as of the balance sheet date of all investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1(h)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
Name: | us-gaap_Investments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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_ScheduleOfInvestmentsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of unrealized holding gain (loss) recognized in the income statement for investments in debt and equity securities and other forms of securities that provide ownership interests classified as trading. + 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 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7(c)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 35 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=27723805&loc=d3e24584-111560 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=73527792&loc=d3e27357-111563 + Details
Name: | us-gaap_TradingSecuritiesUnrealizedHoldingGainLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_EquitySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_DebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=iep_BasicMaterialsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=iep_CommunicationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=iep_ConsumerNonCyclicalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=iep_ConsumerCyclicalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=iep_DiversifiedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=iep_EnergySectorMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=iep_FinancialMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_MortgageBackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=iep_IndustrialMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=iep_TechnologyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=us-gaap_SovereignDebtMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=iep_UtilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |