XML 71 R58.htm IDEA: XBRL DOCUMENT
v3.21.2

Net Income Per LP Unit (Details) - USD ($) $ / shares in Units, $ in Millions |  |  |  |  | 3 Months Ended | 6 Months Ended
--- | --- | --- | --- | --- | --- | ---
May 05, 2021 | Feb. 26, 2021 | Feb. 24, 2021 | May 02, 2019 | Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020
Earnings Per LP Unit [Line Items] |  |  |  |  |  |  |  |
Net (loss) income attributable to Icahn Enterprises |  |  |  |  | $ (136) | $ 299 | $ 26 | $ (1,085)
Net (loss) income attributable to Icahn Enterprises allocated to limited partners (98.01% allocation) |  |  |  |  | $ (134) | $ 293 | $ 25 | $ (1,063)
Basic and diluted loss per LP unit: |  |  |  |  |  |  |  |
Basic and diluted (loss) income per LP unit |  |  |  |  | $ (0.53) | $ 1.36 | $ 0.10 | $ (4.97)
Basic and diluted weighted average LP units outstanding |  |  |  |  | 251,000,000 | 215,000,000 | 247,000,000 | 214,000,000
Potential aggregate sales proceeds from equity offering |  | $ 400 |  | $ 400 |  |  | $ 16 |
LP units sold |  |  |  |  | 3,509,574 | 374,113 | 6,618,919 | 481,244
Proceeds from sale of LP units |  |  |  |  | $ 200 | $ 19 | $ 384 | $ 26
Limited partners |  |  |  |  |  |  |  |
Basic and diluted loss per LP unit: |  |  |  |  |  |  |  |
Distribution declared per LP unit | $ 2.00 |  | $ 2.00 |  |  |  |  |
LP units distributed |  |  |  |  |  |  | 16,573,498 |
Aggregate cash distributions to depositary unitholders |  |  |  |  | $ 56 |  | $ 56 |
Limited partners | Mr. Icahn and affiliates |  |  |  |  |  |  |  |
Basic and diluted loss per LP unit: |  |  |  |  |  |  |  |
LP units distributed |  |  |  |  |  |  | 15,896,308 |

X
- Definition Aggregate cash distributions to depositary unit holders. + References No definition available. + Details
Name: | iep_AggregateCashDistributionsToDepositaryUnitHolders
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Earnings Per LP Unit [Line Items] + References No definition available. + Details
Name: | iep_EarningsPerLpUnitLineItems
Namespace Prefix: | iep_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Potential aggregate sales proceeds from equity offering. + References No definition available. + Details
Name: | iep_PotentialAggregateSalesProceedsFromEquityOffering
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Per unit of ownership amount of cash distributions declared to unit-holder of a limited partnership (LP). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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=120397183&loc=d3e187085-122770 + Details
Name: | us-gaap_DistributionMadeToLimitedPartnerDistributionsDeclaredPerUnit
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of units distributed for payment of a unit distribution to unit-holder of limited partnership (LP). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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=120397183&loc=d3e187085-122770 + Details
Name: | us-gaap_DistributionMadeToLimitedPartnerUnitDistribution
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121641772&loc=SL7669619-108580 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 11 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 11 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22595-107794 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121641772&loc=SL7669625-108580 Reference 10: 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=120311839&loc=d3e8736-108599 Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -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 15: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599 Reference 18: http://www.xbrl.org/2003/role/disclosureRef -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 19: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 60B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121326447&loc=SL5780133-109256 Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Aggregate amount of net income allocated to limited partners. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=120397183&loc=d3e187171-122770 + Details
Name: | us-gaap_NetIncomeLossAllocatedToLimitedPartners
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of net income or loss for the period per each limited partnership and general partnership unit in instances when basic and diluted earnings per unit are the same amount and aggregated on the face of the financial statements. Basic earnings per unit is the amount of net income or loss for the period per unit outstanding during the reporting period. Diluted earnings per unit includes the amount of net income or loss for the period available to each limited and general partnership unit outstanding during the reporting period and to each unit that would have been outstanding assuming the issuance of units for all dilutive potential units outstanding during the reporting period. + References No definition available. + Details
Name: | us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDiluted
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Total units issued during the year due to the sale of units. All partners include general, limited and preferred partners. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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=120397183&loc=d3e187085-122770 + Details
Name: | us-gaap_PartnersCapitalAccountUnitsSaleOfUnits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The proceeds from the sale of an interest in a unit of partnership. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3255-108585 + Details
Name: | us-gaap_ProceedsFromSaleOfInterestInPartnershipUnit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The average number of limited partnership and general partnership units issued and outstanding that are used in calculating basic and diluted earnings per limited partnership and general partnership unit. + References No definition available. + Details
Name: | us-gaap_WeightedAverageNumberOfLimitedPartnershipAndGeneralPartnershipUnitOutstandingBasicAndDiluted
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_PartnerTypeOfPartnersCapitalAccountAxis=us-gaap_LimitedPartnerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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