XML 47 R43.htm IDEA: XBRL DOCUMENT
v3.20.1

Basis of Presentation and Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions | 3 Months Ended |
--- | --- | ---
Mar. 31, 2020 | Mar. 31, 2019 | Dec. 31, 2019
Accounting policies [Line Items] |  |  |
Assets | $ 24,306 |  | $ 24,639
Total liabilities | 14,889 |  | 13,697
Debt | 8,227 |  | 8,192
Fair value of long-term debt | 7,400 |  | 7,600
Cash held at consolidated affiliated partnerships and restricted cash | 876 |  | 1,151
Operating lease right-of-use asset | 616 |  | 624
Operating lease liability | 637 |  | 647
Cash held at consolidated affiliated partnerships |  |  |
Accounting policies [Line Items] |  |  |
Cash held at consolidated affiliated partnerships and restricted cash | 235 |  | 86
Restricted cash |  |  |
Accounting policies [Line Items] |  |  |
Cash held at consolidated affiliated partnerships and restricted cash | 641 |  | 1,065
Energy Segment |  |  |
Accounting policies [Line Items] |  |  |
Assets | 4,878 |  | 4,673
Total liabilities | 2,773 |  | 2,375
Debt | 1,691 |  | 1,195
Cash held at consolidated affiliated partnerships and restricted cash | 0 |  | 0
Deferred revenue | 38 |  | 28
Recorded revenue | 6 | $ 12 |
Revenue, remaining performance obligation | 10 |  |
Revenue, current portion of remaining performance obligation | 3 |  |
Operating lease right-of-use asset | 44 |  | 48
Operating lease liability | 44 |  | 48
Automotive Segment |  |  |
Accounting policies [Line Items] |  |  |
Assets | 3,325 |  | 3,495
Total liabilities | 1,595 |  | 1,745
Debt | 415 |  | 405
Cash held at consolidated affiliated partnerships and restricted cash | 0 |  | 0
Deferred revenue | 41 |  | 42
Recorded revenue | 6 | $ 6 |
Operating lease right-of-use asset | 492 |  | 501
Operating lease liability | 516 |  | 527
Real Estate Segment |  |  |
Accounting policies [Line Items] |  |  |
Assets | 521 |  | 514
Total liabilities | 42 |  | 40
Debt | 2 |  | 2
Cash held at consolidated affiliated partnerships and restricted cash | 2 |  | 2
Food Packaging Segment |  |  |
Accounting policies [Line Items] |  |  |
Assets | 507 |  | 517
Total liabilities | 457 |  | 464
Debt | 260 |  | 268
Cash held at consolidated affiliated partnerships and restricted cash | 1 |  | 1
Operating lease right-of-use asset | 32 |  | 34
Operating lease liability | 36 |  | 38
Icahn Enterprises Holdings |  |  |
Accounting policies [Line Items] |  |  |
Assets | 24,306 |  | 24,639
Total liabilities | 14,892 |  | 13,700
Debt | 8,230 |  | 8,195
Cash held at consolidated affiliated partnerships and restricted cash | 876 |  | 1,151
Cash and cash equivalents | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Assets | 61 |  | 42
Cash held at consolidated affiliated partnerships and restricted cash | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Assets | 851 |  | 989
Investments [Member] | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Assets | 7,519 |  | 9,207
Due from brokers | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Assets | 1,432 |  | 858
Inventories, net | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Assets | 55 |  | 48
Property, plant and equipment, net [Member] |  |  |
Accounting policies [Line Items] |  |  |
Financing lease right-of-use asset | 74 |  | 77
Property, plant and equipment, net [Member] | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Assets | 1,108 |  | 1,123
Intangible assets, net | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Assets | 253 |  | 258
Other assets [Member] |  |  |
Accounting policies [Line Items] |  |  |
Operating lease right-of-use asset | 616 |  | 624
Other assets [Member] | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Assets | 2,936 |  | 266
Accounts payable, accrued expenses and other liabilities | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Total liabilities | 197 |  | 1,338
Securities sold, not yet purchased, at fair value | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Total liabilities | 459 |  | 1,190
Due to brokers | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Total liabilities | 2,938 |  | 54
Debt |  |  |
Accounting policies [Line Items] |  |  |
Financing lease liability | 89 |  | 93
Debt | Icahn Enterprises Holdings | Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Accounting policies [Line Items] |  |  |
Total liabilities | $ 634 |  | $ 633
Icahn Enterprises Holdings |  |  |
Accounting policies [Line Items] |  |  |
Percentage of equity ownership in operating subsidiary | 99.00% |  |

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

X
- Definition Recorded Revenue With Respect To Deferred Revenue Oustanding + References No definition available. + Details
Name: | iep_RecordedRevenueWithRespectToDeferredRevenueOustanding
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + 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(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: 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)(12)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of short-term and long-term debt and lease obligation. + 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=119400593&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 income and obligation to transfer product and service to customer for which consideration has been received or is receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(5)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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 Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19-26) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_Liabilities
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 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 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=119400593&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=118932676&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=118956577&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
- 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_AutomotiveSegmentMember
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_FoodPackagingSegmentMember
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: | srt_ConsolidatedEntitiesAxis=us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
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_InventoriesMember
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_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: | srt_OwnershipAxis=iep_IcahnEnterprisesHoldingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |