XML 79 R69.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Commitments and Contingencies (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2018 | Sep. 30, 2017 | Sep. 30, 2018 | Sep. 30, 2017 | Dec. 31, 2017
Loss Contingencies [Line Items] |  |  |  |  |
Defined benefit plan underfunded amount | $ 371 |  | $ 371 |  | $ 424
Mr. Icahn and affiliates |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
Affiliate ownership interest |  |  | 91.50% |  |
Starfire Holding Corporation |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
Ownership percentage by Mr. Icahn | 99.40% |  | 99.40% |  |
Pension funding indemnity agreement with subsidiary | $ 250 |  | $ 250 |  |
Energy Segment |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
RINs costs | 20 | $ 64 | 47 | $ 164 |
Biofuel blending obligation | 7 |  | 7 |  | 28
RINs asset | 4 |  | 4 |  |
Automotive Segment |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
Accrued environmental liabilities |  |  |  |  | 16
Railcar Segment |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
Railcar loss contingency accrual | 9 |  | 9 |  |
Federal-Mogul |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
Defined benefit plan underfunded amount | 294 |  | 294 |  |
Federal-Mogul | Automotive Segment |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
Estimated litigation liability | 56 |  | 56 |  |
Estimated litigation liability, interest accrued | 6 |  | 6 |  |
Capital contribution to subsidiary | 56 |  | $ 56 |  |
Federal-Mogul Products, Inc. | Automotive Segment |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
Payments made in connection with litigation | 3 |  |  |  |
Icahn Enterprises G.P. | Mr. Icahn and affiliates |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
Affiliate ownership in parent company general partner |  |  | 100.00% |  |
ACF |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
Defined benefit plan underfunded amount | 77 |  | $ 77 |  |
Accrued expenses and other liabilities |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
Accrued environmental liabilities | 38 |  | 38 |  | $ 34
Liabilities held for sale |  |  |  |  |
Loss Contingencies [Line Items] |  |  |  |  |
Accrued environmental liabilities | $ 16 |  | $ 16 |  |

X
- Definition Affiliate ownership in parent company general partner + References No definition available. + Details
Name: | iep_AffiliateOwnershipInParentCompanyGeneralPartner
Namespace Prefix: | iep_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Biofuel blending obligation + References No definition available. + Details
Name: | iep_Biofuelblendingobligation
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Expenses incurred to purchase additional rewnewable identification numbers + References No definition available. + Details
Name: | iep_CostofRINs
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Estimated Litigation Liability, interest accrued + References No definition available. + Details
Name: | iep_EstimatedLitigationLiabilityinterestaccrued
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Ownership percentage by principal owner in related party + References No definition available. + Details
Name: | iep_OwnershipPercentageByPrincipalOwner
Namespace Prefix: | iep_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition RINs asset + References No definition available. + Details
Name: | iep_RINsasset
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Subsidiary Indemnity Agreement, Pension Funding Contingencies As A Result of Being In The Controlled Group, Distribution Limitation, Net Worth Floor + References No definition available. + Details
Name: | iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Total costs accrued as of the balance sheet date for environmental loss contingencies. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82911808&loc=d3e14326-108349 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13207-110859 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 25 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6395460&loc=d3e13647-108346 + Details
Name: | us-gaap_AccrualForEnvironmentalLossContingencies
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of funded (unfunded) status of defined benefit plan, measured as difference between fair value of plan assets and benefit obligation. Includes, but is not limited to, overfunded (underfunded) status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64852052&loc=d3e1703-114919 + Details
Name: | us-gaap_DefinedBenefitPlanFundedStatusOfPlan
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage investment held by members or limited partners of limited liability company (LLC) or limited partnership (LP). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 272 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055 + Details
Name: | us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of capital contributed by the limited 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 272 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055 + Details
Name: | us-gaap_LimitedPartnersContributedCapital
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Aggregate carrying amount of the estimated litigation liability for known or estimated probable loss from litigation, which may include attorneys' fees and other litigation costs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82911808&loc=d3e14326-108349 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 210.5-02.25) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_LitigationReserve
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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_LossContingenciesLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of loss contingency liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82911808&loc=d3e14326-108349 + Details
Name: | us-gaap_LossContingencyAccrualAtCarryingValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of damages paid to the plaintiff in the legal matter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82911808&loc=d3e14326-108349 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=82911808&loc=d3e14435-108349 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=82911808&loc=d3e14557-108349 + Details
Name: | us-gaap_LossContingencyDamagesPaidValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | iep_MembersOrPartnersAxis=iep_PrincipalOwnersAndAffiliatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

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

X
- Details
Name: | dei_LegalEntityAxis=iep_FederalMogulProductsInc.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

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

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