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v3.5.0.2

Description of Business and Basis of Presentation (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions |  |  |  |  | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | --- | --- | ---
May 26, 2016 | Apr. 01, 2016 | Feb. 26, 2016 | Feb. 04, 2016 | Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Impairment |  |  |  |  | $ 93 | $ 6 | $ 670 | $ 10 |
Cash held at consolidated affiliated partnerships and restricted cash |  |  |  |  | 692 |  | 692 |  | $ 1,282
Debt |  |  |  |  | 12,971 |  | 12,971 |  | 12,594
Fair value of long-term debt |  |  |  |  | 12,800 |  | 12,800 |  | 12,200
Restricted cash [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Cash held at consolidated affiliated partnerships and restricted cash |  |  |  |  | 569 |  | $ 569 |  | 966
Icahn Enterprises G.P. [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
General partner ownership percentage in Icahn Enterprises |  |  |  |  |  |  | 1.00% |  |
General partner ownership interest in Icahn Enterprises Holdings |  |  |  |  |  |  | 1.00% |  |
Aggregate general partner ownership interest of parent and operating subsidiary |  |  |  |  |  |  | 1.99% |  |
Mr. Icahn and his affiliates [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Affiliate ownership interest in Icahn Enterprises |  |  |  |  |  |  | 89.70% |  |
Icahn Enterprises Holdings [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Percentage of equity ownership in operating subsidiary |  |  |  |  |  |  | 99.00% |  |
Impairment |  |  |  |  | 93 | 6 | $ 670 | 10 |
Cash held at consolidated affiliated partnerships and restricted cash |  |  |  |  | 692 |  | 692 |  | 1,282
Debt |  |  |  |  | 12,971 |  | $ 12,971 |  | 12,594
Debt |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Affect on prior year financial statements from adopting new accounting principle |  |  |  |  |  |  |  |  | 39
Automotive Segment [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Percentage of equity ownership in operating subsidiary |  |  |  |  |  |  | 82.00% |  |
Impairment |  |  |  |  | 1 | 6 | $ 4 | 10 |
Cash held at consolidated affiliated partnerships and restricted cash |  |  |  |  | 4 |  | 4 |  | 0
Debt |  |  |  |  | 3,338 |  | 3,338 |  | 3,135
Automotive Segment [Member] | Pep Boys [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Consideration transferred to acquire business |  |  |  | $ 1,200 |  |  |  |  |
Fair value of equity interest in acquiree just prior to obtaining a controlling interest |  |  |  | 121 |  |  |  |  |
Recognized net tangible assets from business combination |  |  |  | 993 |  |  |  |  |
Recognized goodwill and other intangible net assets from business combination |  |  |  | 210 |  |  |  |  |
Recognized unfavorable lease intangible liability from business combination |  |  |  | 59 |  |  |  |  |
Revenue of acquiree since acquisition date included in consolidated results |  |  |  |  |  |  | 1,300 |  |
Net income (loss) of acquiree attributable to Icahn Enterprises since acquisition date included in consolidated results |  |  |  |  |  |  | (8) |  |
Pro forma revenue |  |  |  |  |  |  | 12,500 | 14,300 |
Pro forma net income (loss) |  |  |  |  |  |  | (1,700) | 9 |
Pro forma net Income (loss) attributable to Icahn Enterprises |  |  |  |  |  |  | $ (963) | $ (81) |
Pro forma basic income (loss) per LP unit |  |  |  |  |  |  | $ (6.99) | $ (0.63) |
Pro forma diluted income (loss) per LP unit |  |  |  |  |  |  | $ (6.99) | $ (0.63) |
Automotive Segment [Member] | Other acquisition [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Consideration transferred to acquire business | $ 25 |  |  |  |  |  |  |  |
Recognized net tangible assets from business combination | $ 25 |  |  |  |  |  |  |  |
Energy Segment [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Impairment |  |  |  |  | 0 | 0 | $ 574 | $ 0 |
Cash held at consolidated affiliated partnerships and restricted cash |  |  |  |  | 0 |  | 0 |  | 0
Debt |  |  |  |  | 1,167 |  | 1,167 |  | 667
Energy Segment [Member] | CVR Nitrogen [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Consideration transferred to acquire business |  | $ 440 |  |  |  |  |  |  |
Recognized net tangible assets from business combination |  | $ 440 |  |  |  |  |  |  |
Subsidiary units issued to acquire entity |  | 40.2 |  |  |  |  |  |  |
Value of equity interest in subsidiary issued to acquire business |  | $ 336 |  |  |  |  |  |  |
Payments to acquire businesses |  | 99 |  |  |  |  |  |  |
Liabilities of acquiree incurred from business combination |  | 368 |  |  |  |  |  |  |
Debt |  | 320 |  |  |  |  |  |  |
Intercompany debt, face amount |  | $ 320 |  |  |  |  |  |  |
Energy Segment [Member] | Cash and Cash Equivalents [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
VIE Carrying amount of assets |  |  |  |  | 351 |  | 351 |  | 237
Energy Segment [Member] | Property, Plant and Equipment [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
VIE Carrying amount of assets |  |  |  |  | 3,365 |  | 3,365 |  | 2,674
Energy Segment [Member] | Inventories |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
VIE Carrying amount of assets |  |  |  |  | 323 |  | 323 |  | 290
Energy Segment [Member] | Goodwill |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
VIE Carrying amount of assets |  |  |  |  | 0 |  | 0 |  | 574
Energy Segment [Member] | Intangible assets, net |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
VIE Carrying amount of assets |  |  |  |  | 323 |  | 323 |  | 337
Energy Segment [Member] | Other assets |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
VIE Carrying amount of assets |  |  |  |  | 79 |  | 79 |  | 115
Energy Segment [Member] | Accounts payable, accrued expenses and other liabilities [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
VIE Carrying amount of liabilities |  |  |  |  | 436 |  | 436 |  | 333
Energy Segment [Member] | Debt |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
VIE Carrying amount of liabilities |  |  |  |  | 1,167 |  | 1,167 |  | 667
Gaming Segment [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Impairment |  |  |  |  | 92 | $ 0 | 92 | $ 0 |
Cash held at consolidated affiliated partnerships and restricted cash |  |  |  |  | 13 |  | 13 |  | 14
Debt |  |  |  |  | $ 287 |  | $ 287 |  | $ 289
Gaming Segment [Member] | Trump [Member] |  |  |  |  |  |  |  |  |
Entity Information [Line Items] |  |  |  |  |  |  |  |  |
Fair value of equity interest in acquiree just prior to obtaining a controlling interest |  |  | $ 126 |  |  |  |  |  |
Gain on remeasuring fair value of equity interest in acquiree just prior to obtaining a controlling interest |  |  | 16 |  |  |  |  |  |
Recognized net tangible assets from business combination |  |  | 112 |  |  |  |  |  |
Recognized goodwill and other intangible net assets from business combination |  |  |  | $ 14 |  |  |  |  |
Face value of pre-petition debt |  |  | $ 286 |  |  |  |  |  |

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