XML 59 R50.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Financial Instruments - Gain (Loss) Recognized on Derivatives Not Designated as Hedging Table (Details) - Not designated as hedging instrument - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2022 | Sep. 30, 2021 | Sep. 30, 2022 | Sep. 30, 2021
Net gain (loss) from investment activities |  |  |  |  |
Derivative |  |  |  |  |
Gain (loss) on derivatives not designated as hedging instruments recognized in income | [1] | $ (32) | $ 68 | $ 131 | $ (568)
Equity Contract |  |  |  |  |
Derivative |  |  |  |  |
Gain (loss) on derivatives not designated as hedging instruments recognized in income | [1] | 227 | (54) | 710 | (688)
Credit Risk Contract |  |  |  |  |
Derivative |  |  |  |  |
Gain (loss) on derivatives not designated as hedging instruments recognized in income | [1] | $ (259) | $ 122 | $ (579) | $ 120
[1] | Gains (losses) recognized on derivatives are classified in net (loss) gain from investment activities in our condensed consolidated statements of operations for our Investment segment.

X
- Definition Amount of realized and unrealized gain (loss) of derivative instruments not designated or qualifying as hedging instruments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4CC -URI http://asc.fasb.org/extlink&oid=125515794&loc=SL109998890-113959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=125515794&loc=SL5624171-113959 + Details
Name: | us-gaap_DerivativeInstrumentsNotDesignatedAsHedgingInstrumentsGainLossNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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_DerivativeLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

X
- Details
Name: | us-gaap_HedgingDesignationAxis=us-gaap_NondesignatedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_EquityContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CreditRiskContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |