XML 64 R52.htm IDEA: XBRL DOCUMENT
v3.22.4

Related Party Transactions (Details) $ in Millions |  | 12 Months Ended
--- | --- | ---
Oct. 01, 2020 shares | Dec. 31, 2022 USD ($) item | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($)
Related Party Transaction |  |  |  |
Number of Portfolios | item |  | 2 |  |
Incentive Plan 2017 [Member] | Restricted Depositary Units [Member] |  |  |  |
Related Party Transaction |  |  |  |
Grants of restricted depository units | shares | 239,254 |  |  |
Vesting period | 7 years |  |  |
Mr. Icahn and affiliates |  |  |  |
Related Party Transaction |  |  |  |
Percentage of assets under management |  |  | 54.00% |
Noncontrolling Interest in Variable Interest Entity |  | $ 4,900 | $ 5,000 |
Brett Icahn |  |  |  |
Related Party Transaction |  |  |  |
Portfolio Manager Term | 7 years | 7 years |  |
Number Of Lump Sum Payments After Term | item |  | 1 |  |
Investment in funds | Mr. Icahn and affiliates |  |  |  |
Related Party Transaction |  |  |  |
Amount of transaction with related party |  | $ 1,241 |  |
Expense sharing arrangement | Consolidated VIE |  |  |  |
Related Party Transaction |  |  |  |
Amount of transaction with related party |  | 18 | 15 | $ 2
Brett Icahn |  |  |  |
Related Party Transaction |  |  |  |
Amount contributed in accordance with manager agreement |  | 14 | 76 |
Investment funds total fair value |  | $ 50 | $ 93 |

X
- Definition Represents the information pertaining to investment funds total fair value. + References No definition available. + Details
Name: | iep_InvestmentFundsTotalFairvalue
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number Of Lump Sum Payments After Term + References No definition available. + Details
Name: | iep_NumberOfLumpSumPaymentsAfterTerm
Namespace Prefix: | iep_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

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

X
- Definition Portfolio Manager Term + References No definition available. + Details
Name: | iep_PortfolioManagerTerm
Namespace Prefix: | iep_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount contributed by the related party under the manager agreement. + References No definition available. + Details
Name: | iep_RelatedPartyTransactionAmountContributedInAccordanceWithManagerAgreement
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vesting Period + References No definition available. + Details
Name: | iep_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestingPeriod
Namespace Prefix: | iep_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage fair value of investments under management. + References No definition available. + Details
Name: | iep_VariableInterestEntitiesAssetsUnderManagementPercentage
Namespace Prefix: | iep_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Portion of equity (net assets) in a variable interest entity (VIE) not attributable, directly or indirectly, to the parent entity. That is, this is the portion of equity in a VIE that is attributable to the noncontrolling interest (previously referred to as minority interest). + References No definition available. + Details
Name: | us-gaap_NoncontrollingInterestInVariableInterestEntity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of transactions with related party during the financial reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 + Details
Name: | us-gaap_RelatedPartyTransactionAmountsOfTransaction
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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_RelatedPartyTransactionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_PlanNameAxis=iep_IncentivePlan2017Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=iep_RestrictedDepositaryUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=iep_InvestmentinfundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=iep_ExpenseSharingAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | srt_TitleOfIndividualAxis=iep_BrettIcahnMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |