XML 67 R53.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Summary of Significant Accounting Policies Narrative (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014
Schedule of Significant Accounting Policies [Line Items] |  |  |
Cash held at consolidated affiliated partnerships and restricted cash | $ 804 | $ 1,282 |
Debt | 11,119 | 12,594 |
Fair value of long-term debt | 11,200 | 12,200 |
Restricted cash |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Cash held at consolidated affiliated partnerships and restricted cash | 686 | 966 |
Automotive Segment |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Cash held at consolidated affiliated partnerships and restricted cash | 2 | 0 |
Debt | 3,259 | 3,135 |
Research and development expense | 192 | 189 | $ 192
Energy Segment |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Cash held at consolidated affiliated partnerships and restricted cash | 0 | 0 |
Debt | 1,165 | 667 |
Inventory adjustments |  |  | 37
Planned major maintenance | $ 38 | $ 109 | $ 7
Maximum | Nitrogen Fertilizer | Energy Segment |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Planned major maintenance, frequency (in years) | 3 years |  |
Maximum | Refineries | Energy Segment |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Planned major maintenance, frequency (in years) | 5 years |  |
Minimum | Nitrogen Fertilizer | Energy Segment |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Planned major maintenance, frequency (in years) | 2 years |  |
Minimum | Refineries | Energy Segment |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Planned major maintenance, frequency (in years) | 4 years |  |
Buildings and improvements | Maximum |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 40 years | 40 years |
Buildings and improvements | Minimum |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 3 years | 3 years |
Machinery, equipment and furniture | Maximum |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 30 years | 30 years |
Machinery, equipment and furniture | Minimum |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 1 year | 1 year |
Assets lease to others | Maximum |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 30 years |  |
Assets lease to others | Minimum |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Property, plant and equipment, useful life (in years) | 30 years |  |
Debt |  |  |
Schedule of Significant Accounting Policies [Line Items] |  |  |
Reclass to prior year balance as a result of adoption of accounting principle in the current year |  | $ 39 |

X
- Definition Operating Expense, Plant Maintenance, Frequency, Years + References No definition available. + Details
Name: | iep_OperatingExpensePlantMaintenanceFrequencyYears
Namespace Prefix: | iep_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Planned major maintenance + References No definition available. + Details
Name: | iep_Plannedmajormaintenance
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Schedule of Significant Accounting Policies [Line Items] + References No definition available. + Details
Name: | iep_ScheduleOfSignificantAccountingPoliciesLineItems
Namespace Prefix: | iep_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Sum of the carrying values as of the balance sheet date of all debt, including all short-term borrowings, long-term debt, and capital lease obligations. + 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 210.9-03.13,16) -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 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.16) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
Name: | us-gaap_DebtAndCapitalLeaseObligations
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of inventory reserves for last-in first-out (LIFO) and other inventory valuation methods. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66092785&loc=d3e4492-108314 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.6(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_InventoryAdjustments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. + References No definition available. + Details
Name: | us-gaap_LongTermDebtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the quantification of the effect of adopting the new accounting standard or change in accounting principle expected by the entity to have a significant effect on the entity's financial statements. + References No definition available. + Details
Name: | us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfAdoptionQuantification
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 730 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 985 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756 + Details
Name: | us-gaap_ResearchAndDevelopmentExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_RestrictedCashAndCashEquivalents
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis=iep_RestrictedCashMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis=naics_ZZ325311
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis=naics_ZZ324110
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingAndBuildingImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=iep_MachineryEquipmentAndFurnitureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=iep_RailcarsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=us-gaap_DebtMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |