XML 21 R7.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Consolidated Statement of Changes in Equity - USD ($) $ in Millions | Total | Icahn Enterprises Holdings | Limited partners | Limited partners Icahn Enterprises Holdings | General partner | General partner Icahn Enterprises Holdings | Total Partners' Equity | Total Partners' Equity Icahn Enterprises Holdings | Non-controlling Interests | Non-controlling Interests Icahn Enterprises Holdings
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Equity at Dec. 31, 2013 | $ 13,309 | $ 13,331 | $ 6,308 | $ 6,393 | $ (216) | $ (279) | $ 6,092 | $ 6,114 | $ 7,217 | $ 7,217
Increase (Decrease) in Partners' Capital [Roll Forward] |  |  |  |  |  |  |  |  |  |
Net loss | (529) | (528) | (366) | (368) | (7) | (4) | (373) | (372) | (156) | (156)
Other comprehensive | (488) | (488) | (358) | (363) | (8) | (3) | (366) | (366) | (122) | (122)
Partnership distributions | (125) | (125) | (123) | (124) | (2) | (1) | (125) | (125) | 0 | 0
Investment segment contributions | 500 | 500 | 0 | 0 | 0 | 0 | 0 | 0 | 500 | 500
Dividends and distributions to non-controlling interests in subsidiaries | (642) | (642) | 0 | 0 | 0 | 0 | 0 | 0 | (642) | (642)
Proceeds from subsidiary equity issuance | 160 | 160 | 10 | 10 | 0 | 0 | 10 | 10 | 150 | 150
Changes in subsidiary equity and other | 205 | 205 | 201 | 203 | 4 | 2 | 205 | 205 | 0 | 0
Equity at Dec. 31, 2014 | 12,390 | 12,413 | 5,672 | 5,751 | (229) | (285) | 5,443 | 5,466 | 6,947 | 6,947
Increase (Decrease) in Partners' Capital [Roll Forward] |  |  |  |  |  |  |  |  |  |
Net loss | (2,127) | (2,126) | (1,170) | (1,181) | (24) | (12) | (1,194) | (1,193) | (933) | (933)
Other comprehensive | (164) | (164) | (122) | (123) | (2) | (1) | (124) | (124) | (40) | (40)
Partnership distributions | (116) | (116) | (114) | (115) | (2) | (1) | (116) | (116) | 0 | 0
Investment segment contributions | 276 | 276 | 0 | 0 | 0 | 0 | 0 | 0 | 276 | 276
Investment segment distributions | (36) | (36) | 0 | 0 | 0 | 0 | 0 | 0 | (36) | (36)
Dividends and distributions to non-controlling interests in subsidiaries | (252) | (252) | 0 | 0 | 0 | 0 | 0 | 0 | (252) | (252)
Proceeds from subsidiary equity issuance | 31 | 31 | 0 | 0 | 0 | 0 | 0 | 0 | 31 | 31
Acquisitions | 90 | 90 | 0 | 0 | 0 | 0 | 0 | 0 | 90 | 90
Changes in subsidiary equity and other | (59) | (59) | (22) | (22) | 0 | 0 | (22) | (22) | (37) | (37)
Equity at Dec. 31, 2015 | 10,033 | 10,057 | 4,244 | 4,310 | (257) | (299) | 3,987 | 4,011 | 6,046 | 6,046
Increase (Decrease) in Partners' Capital [Roll Forward] |  |  |  |  |  |  |  |  |  |
Net loss | (2,220) | (2,219) | (1,106) | (1,116) | (22) | (11) | (1,128) | (1,127) | (1,092) | (1,092)
Other comprehensive | (127) | (127) | (104) | (106) | (3) | (1) | (107) | (107) | (20) | (20)
Partnership distributions | (103) | (103) | (101) | (102) | (2) | (1) | (103) | (103) | 0 | 0
Partnership contribution | 1 | 1 | 0 | 0 | 1 | 1 | 1 | 1 | 0 | 0
Investment segment contributions | 505 | 505 | 0 | 0 | 0 | 0 | 0 | 0 | 505 | 505
Investment segment distributions | (7) | (7) | 0 | 0 | 0 | 0 | 0 | 0 | (7) | (7)
Dividends and distributions to non-controlling interests in subsidiaries | (86) | (86) | 0 | 0 | 0 | 0 | 0 | 0 | (86) | (86)
Acquisitions | 60 | 60 | (518) | (523) | (11) | (6) | (529) | (529) | 589 | 589
LP unit issuance | 35 | 35 | 35 | 35 | 0 | 0 | 35 | 35 | 0 | 0
Changes in subsidiary equity and other | (74) | (74) | (2) | (2) | 0 | 0 | (2) | (2) | (72) | (72)
Equity at Dec. 31, 2016 | $ 8,017 | $ 8,042 | $ 2,448 | $ 2,496 | $ (294) | $ (317) | $ 2,154 | $ 2,179 | $ 5,863 | $ 5,863

X
- Definition Investment segment contributions + References No definition available. + Details
Name: | iep_Investmentsegmentcontributions
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_IncreaseDecreaseInPartnersCapitalRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of increase in noncontrolling interest from subsidiary issuance of equity interests to noncontrolling interest holders. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=64809438&loc=SL4573702-111684 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=68079674&loc=SL4569655-111683 + Details
Name: | us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after tax and reclassification adjustments of other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669625-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 55 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004921&loc=d3e1436-108581 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Change in the different classes of partners' capital accounts during the year due to acquisitions. Partners include general, limited and preferred partners. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 4.F) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_PartnersCapitalAccountAcquisitions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Total contributions made by each class of partners (i.e., general, limited and preferred partners). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 4.F) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_PartnersCapitalAccountContributions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Total distributions to each class of partners (i.e., general, limited and preferred partners). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 4.F) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_PartnersCapitalAccountDistributions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cash outflow to a noncontrolling interest. Includes, but not limited to, reduction of noncontrolling interest ownership. Excludes dividends paid to the noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3291-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 + Details
Name: | us-gaap_PaymentsToMinorityShareholders
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=65897068&loc=SL4591552-111686 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=68079674&loc=SL4569616-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=64809438&loc=SL4573702-111684 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=65897068&loc=SL4591551-111686 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=64809438&loc=SL4573702-111684 + Details
Name: | us-gaap_ProfitLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Value of stock issued pursuant to acquisitions during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockIssuedDuringPeriodValueAcquisitions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4I -URI http://asc.fasb.org/extlink&oid=65897068&loc=SL4590271-111686 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=68079674&loc=SL4568740-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=68079674&loc=SL4568447-111683 + Details
Name: | us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition This element represents movements included in the statement of changes in stockholders' equity which are not separately disclosed or provided for elsewhere in the taxonomy. + References No definition available. + Details
Name: | us-gaap_StockholdersEquityOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Details
Name: | us-gaap_PartnerTypeOfPartnersCapitalAccountAxis=us-gaap_LimitedPartnerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PartnerTypeOfPartnersCapitalAccountAxis=us-gaap_GeneralPartnerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PartnerTypeOfPartnersCapitalAccountAxis=us-gaap_ParentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PartnerTypeOfPartnersCapitalAccountAxis=us-gaap_NoncontrollingInterestMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |