XML 17 R7.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Condensed Consolidated Statements of Changes in Equity - USD ($) $ in Millions | Total | Icahn Enterprises Holdings | General partner | General partner Icahn Enterprises Holdings | Limited partners | Limited partners 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, 2016 | $ 8,017 | $ 8,042 | $ (294) | $ (317) | $ 2,448 | $ 2,496 | $ 2,154 | $ 2,179 | $ 5,863 | $ 5,863
Increase (Decrease) in Partners' Capital [Roll Forward] |  |  |  |  |  |  |  |  |  |
Net income | 2,394 | 2,395 | 42 | 21 | 2,090 | 2,112 | 2,132 | 2,133 | 262 | 262
Other comprehensive loss | 123 | 123 | 3 | 1 | 108 | 110 | 111 | 111 | 12 | 12
Partnership distributions | (61) | (61) | (1) | (1) | (60) | (60) | (61) | (61) | 0 | 0
Partnership contributions | 612 | 612 | 12 | 6 | 600 | 606 | 612 | 612 | 0 | 0
Investment segment contributions | 600 | 600 | 0 | 0 | 0 | 0 | 0 | 0 | 600 | 600
Dividends and distributions to non-controlling interests in subsidiaries | (38) | (38) | 0 | 0 | 0 | 0 | 0 | 0 | (38) | (38)
Cumulative effect adjustment from adoption of accounting principle | (47) | (47) | (1) | 0 | (46) | (47) | (47) | (47) | 0 | 0
Changes in subsidiary equity and other | (402) | (402) | (3) | (1) | (114) | (116) | (117) | (117) | (285) | (285)
Equity at Sep. 30, 2017 | 11,198 | 11,224 | (242) | (291) | 5,026 | 5,101 | 4,784 | 4,810 | 6,414 | 6,414
Equity at Dec. 31, 2017 | 11,368 | 11,395 | (235) | (287) | 5,341 | 5,420 | 5,106 | 5,133 | 6,262 | 6,262
Increase (Decrease) in Partners' Capital [Roll Forward] |  |  |  |  |  |  |  |  |  |
Net income | 864 | 865 | 11 | 6 | 561 | 567 | 572 | 573 | 292 | 292
Other comprehensive loss | (68) | (68) | (1) | (1) | (59) | (59) | (60) | (60) | (8) | (8)
Partnership distributions | (73) | (73) | (2) | (1) | (71) | (72) | (73) | (73) | 0 | 0
Investment segment contributions | 280 | 280 | 0 | 0 | 0 | 0 | 0 | 0 | 280 | 280
Dividends and distributions to non-controlling interests in subsidiaries | (109) | (109) | 0 | 0 | 0 | 0 | 0 | 0 | (109) | (109)
Cumulative effect adjustment from adoption of accounting principle | (29) | (29) | (1) | 0 | (28) | (29) | (29) | (29) | 0 | 0
Changes in subsidiary equity and other | 103 | 103 | 3 | 1 | 93 | 95 | 96 | 96 | 7 | 7
Equity at Sep. 30, 2018 | $ 12,336 | $ 12,364 | $ (225) | $ (282) | $ 5,837 | $ 5,922 | $ 5,612 | $ 5,640 | $ 6,724 | $ 6,724

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 Amount of the cumulative effect on retained earnings net of related income tax effect. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22663-107794 + Details
Name: | us-gaap_CumulativeEffectOnRetainedEarningsNetOfTax1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 Decrease in noncontrolling interest balance from payment of dividends or other distributions by the non-wholly owned subsidiary or partially owned entity, included in the consolidation of the parent entity, to the 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 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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=84159872&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=84228862&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=84228862&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=84158357&loc=d3e1436-108581 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossNetOfTax
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 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=84234705&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=96868048&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=84161450&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=84234705&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=84161450&loc=SL4573702-111684 + Details
Name: | us-gaap_ProfitLoss
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=84234705&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=96868048&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=96868048&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