XML 55 R45.htm IDEA: XBRL DOCUMENT
v3.19.2

Basis of Presentation and Summary of Significant Accounting Policies (Details) $ in Millions | 3 Months Ended | 6 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Jun. 30, 2019 USD ($) | Jun. 30, 2018 USD ($) | Jun. 30, 2019 USD ($) | Jun. 30, 2018 USD ($) | Jan. 01, 2019 USD ($) | Dec. 31, 2018 USD ($) | Dec. 31, 2017 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Debt | $ 8,658 |  | $ 8,658 |  |  | $ 7,326 |
Fair value of long-term debt | 8,800 |  | 8,800 |  |  | 7,300 |
Cash held at consolidated affiliated partnerships and restricted cash | 664 |  | 664 |  |  | 2,682 |
Operating lease right-of-use asset | 654 |  | 654 |  |  |  |
Operating lease liability | 685 |  | 685 |  |  |  |
Financing lease liability | 93 |  | 93 |  |  |  |
Cash held at consolidated affiliated partnerships |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Cash held at consolidated affiliated partnerships and restricted cash | 133 |  | 133 |  |  | 2,648 |
Restricted cash |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Cash held at consolidated affiliated partnerships and restricted cash | 531 |  | 531 |  |  | 34 |
Energy Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income |  | $ (11) |  | $ (22) |  |  |
Debt | 1,195 |  | 1,195 |  |  | 1,170 |
Cash held at consolidated affiliated partnerships and restricted cash | 0 |  | 0 |  |  | 0 |
Deferred revenue | 9 |  | 9 |  |  | 69 |
Recognition of beginning deferred revenue | 56 | 20 | 68 | 32 |  |  |
Revenue, remaining performance obligation | 8 |  | 8 |  |  |  |
Revenue, current portion of remaining performance obligation | 2 |  | 2 |  |  |  |
Operating lease right-of-use asset | 47 |  | 47 |  | $ 56 |  |
Operating lease liability | 46 |  | 46 |  | 56 |  |
Financing lease right-of-use asset |  |  |  |  | 26 |  |
Financing lease liability |  |  |  |  | 23 |  |
Real Estate Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Debt | 2 |  | 2 |  |  | 2 |
Cash held at consolidated affiliated partnerships and restricted cash | 2 |  | 2 |  |  | 26 |
Automotive Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Debt | 406 |  | 406 |  |  | 372 |
Cash held at consolidated affiliated partnerships and restricted cash | 0 |  | 0 |  |  | 0 |
Deferred revenue | 42 |  | 42 |  |  | 42 |
Recognition of beginning deferred revenue | $ 6 | 6 | $ 12 | 12 |  |  |
Number of leases | 2,300 |  | 2,300 |  |  |  |
Operating lease right-of-use asset | $ 541 |  | $ 541 |  | 589 |  |
Operating lease liability | 569 |  | 569 |  | 621 |  |
Financing lease right-of-use asset |  |  |  |  | 24 |  |
Financing lease liability |  |  |  |  | 27 |  |
Food Packaging Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Debt | 270 |  | 270 |  |  | 273 |
Cash held at consolidated affiliated partnerships and restricted cash | 1 |  | 1 |  |  | 1 |
Operating lease right-of-use asset | 33 |  | 33 |  | 35 |  |
Operating lease liability | 37 |  | $ 37 |  | 39 |  |
Financing lease right-of-use asset |  |  |  |  | 1 |  |
Financing lease liability |  |  |  |  | 1 |  |
Other Segments |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Operating lease right-of-use asset |  |  |  |  | 28 |  |
Operating lease liability |  |  |  |  | $ 28 |  |
Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Percentage of equity ownership in operating subsidiary |  |  | 99.00% |  |  |  |
Debt | 8,663 |  | $ 8,663 |  |  | 7,330 |
Cash held at consolidated affiliated partnerships and restricted cash | 664 |  | 664 |  |  | 2,682 |
Cash and cash equivalents | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Assets of VIE's | 69 |  | 69 |  |  | 415 |
Cash held at consolidated affiliated partnerships and restricted cash | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Assets of VIE's | 651 |  | 651 |  |  | 2,648 |
Investments | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Assets of VIE's | 8,273 |  | 8,273 |  |  | 6,951 |
Due from brokers | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Assets of VIE's | 1,280 |  | 1,280 |  |  | 664 |
Property, plant and equipment, net |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Financing lease right-of-use asset | 79 |  | 79 |  |  | 51 |
Property, plant and equipment, net | Energy Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification |  |  |  |  |  | (15) |
Property, plant and equipment, net | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Assets of VIE's | 1,554 |  | 1,554 |  |  | 3,012 |
Deferred tax liability | Energy Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification |  |  |  |  |  | 18 |
Total equity | Energy Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification |  |  |  |  |  | 75 | $ 118
Inventories, net | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Assets of VIE's | 56 |  | 56 |  |  | 380 |
Intangible assets, net | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Assets of VIE's | 268 |  | 268 |  |  | 278 |
Other assets |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Operating lease right-of-use asset | 654 |  | 654 |  |  | 0 |
Other assets | Energy Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification |  |  |  |  |  | 108 |
Other assets | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Assets of VIE's | 228 |  | 228 |  |  | 971 |
Accounts payable, accrued expenses and other liabilities | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Liabilities of VIE's | 972 |  | 972 |  |  | 534 |
Securities sold, not yet purchased, at fair value | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Liabilities of VIE's | 146 |  | 146 |  |  | 468 |
Due to brokers | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Liabilities of VIE's | 14 |  | 14 |  |  | 141 |
Debt |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Financing lease liability | 93 |  | 93 |  |  | 51 |
Debt | Icahn Enterprises Holdings |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Liabilities of VIE's | $ 631 |  | $ 631 |  |  | 1,170 |
Attributable to Icahn Enterprises | Total equity | Energy Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification |  |  |  |  |  | $ 31 | $ 62
Attributable to Icahn Enterprises | Energy Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income |  | (7) |  | (12) |  |  |
Income tax expense | Energy Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income |  | (2) |  | (5) |  |  |
Cost of goods sold | Energy Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income |  | 13 |  | 27 |  |  |
Prior period reclassification adjustment |  | 11 |  | 70 |  |  |
Other income, net | Energy Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Prior period reclassification adjustment |  | (11) |  | (70) |  |  |
Minimum | Real Estate Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Description of Lessor Leasing Arrangements, Operating Leases |  |  | 5 years |  |  |  |
Maximum | Real Estate Segment |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Description of Lessor Leasing Arrangements, Operating Leases |  |  | 39 years |  |  |  |
Discontinued operations, held for sale or disposed of by sale |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Income tax expense from discontinued operations |  | 27 |  | 63 |  |  |
Discontinued operations, held for sale or disposed of by sale | Federal-Mogul |  |  |  |  |  |  |
Organization, Consolidation and Presentation of Financial Statements [Line Items] |  |  |  |  |  |  |
Income tax expense from discontinued operations |  | $ 18 | $ (24) | $ 41 |  |  |

X
- Definition Number of leases + References No definition available. + Details
Name: | iep_Numberofleases
Namespace Prefix: | iep_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition [Line Items] for Organization, Consolidation and Presentation of Financial Statements [Table] + References No definition available. + Details
Name: | iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems
Namespace Prefix: | iep_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Revenue, current portion of remaining performance obligation + References No definition available. + Details
Name: | iep_Revenuecurrentportionofremainingperformanceobligation
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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 deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. + References No definition available. + Details
Name: | us-gaap_DeferredRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition A general description of the nature of the existing leasing arrangements of a lessor for all operating leases including, but not limited to: (1) guarantees or indemnities; (2) restrictions imposed by lease arrangements; (3) unusual provisions or conditions; (4) contingent rentals; and (5) lease expiration dates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=84164561&loc=d3e37045-112695 + Details
Name: | us-gaap_DescriptionOfLessorLeasingArrangementsOperatingLeases
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3B -URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721525-107759 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32672-109319 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109222160&loc=d3e1012-107759 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721523-107759 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721675-107760 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760 + Details
Name: | us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Present value of lessee's discounted obligation for lease payments from finance lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_FinanceLeaseLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of lessee's right to use underlying asset under finance lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_FinanceLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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 Amount of cumulative effect of the change in accounting principle or new accounting pronouncement on retained earnings or other components of equity or net assets in the statement of financial position as of the beginning of the earliest period presented. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(3) -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22580-107794 + Details
Name: | us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleCumulativeEffectOfChangeOnEquityOrNetAssets1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of the effect of a change in accounting principle on net income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22580-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794 + Details
Name: | us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnNetIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Present value of lessee's discounted obligation for lease payments from operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of lessee's right to use underlying asset under operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of a reclassification adjustment made to prior period financial statement amounts. + References No definition available. + Details
Name: | us-gaap_PriorPeriodReclassificationAdjustment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of previously reported deferred or unearned revenue that was recognized as revenue during the period. For cash flows, this element primarily pertains to amortization of deferred credits on long-term arrangements. As a noncash item, it is deducted from net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 + Details
Name: | us-gaap_RecognitionOfDeferredRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=98513485&loc=SL98516268-108586 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(1)(a)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3044-108585 + Details
Name: | us-gaap_RestrictedCashAndCashEquivalents
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of transaction price allocated to performance obligation that has not been recognized as revenue. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130556-203045 + Details
Name: | us-gaap_RevenueRemainingPerformanceObligation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The number of units or percentage investment held in the subsidiary by the limited liability company or limited partnership. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 320 -Section S99 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=50485924&loc=d3e611443-123010 + Details
Name: | us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The carrying amount of the consolidated Variable Interest Entity's assets included in the reporting entity's statement of financial position. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (bb) -URI http://asc.fasb.org/extlink&oid=108788376&loc=d3e5710-111685 + Details
Name: | us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The carrying amount of the consolidated Variable Interest Entity's liabilities included in the reporting entity's statement of financial position. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (bb) -URI http://asc.fasb.org/extlink&oid=108788376&loc=d3e5710-111685 + Details
Name: | us-gaap_VariableInterestEntityConsolidatedCarryingAmountLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=iep_DuetobrokersMember
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: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=iep_AttributabletoIcahnEnterprisesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=iep_AttributabletoIcahnEnterprisesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=iep_IncometaxexpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_CostOfSalesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_OtherIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DisposalGroupClassificationAxis=us-gaap_DiscontinuedOperationsHeldForSaleOrDisposedOfBySaleMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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