XML 57 R47.htm IDEA: XBRL DOCUMENT
v3.23.2

Related Party Transactions (Details) $ in Millions |  | 3 Months Ended | 5 Months Ended | 6 Months Ended | 12 Months Ended |
--- | --- | --- | --- | --- | --- | ---
Oct. 01, 2022 | Jun. 30, 2023 USD ($) item | Jun. 30, 2022 USD ($) | Jun. 30, 2023 USD ($) item | Jun. 30, 2023 USD ($) item | Jun. 30, 2022 USD ($) | Dec. 31, 2022 USD ($) | Jan. 31, 2023 USD ($)
Related Party Transaction |  |  |  |  |  |  |  |
Number of Portfolios | item |  | 2 |  | 2 | 2 |  |  |
Note receivable, net |  | $ 82 |  | $ 82 | $ 82 |  |  |
Mr. Icahn and affiliates |  |  |  |  |  |  |  |
Related Party Transaction |  |  |  |  |  |  |  |
Percentage of assets under management |  | 44.00% |  | 44.00% | 44.00% |  | 54.00% |
Noncontrolling Interest in Variable Interest Entity |  | $ 3,000 |  | $ 3,000 | $ 3,000 |  | $ 4,900 |
Brett Icahn |  |  |  |  |  |  |  |
Related Party Transaction |  |  |  |  |  |  |  |
Portfolio Manager Term | 7 years |  |  |  | 7 years |  |  |
Number Of Lump Sum Payments After Term | item |  | 1 |  | 1 | 1 |  |  |
Auto Plus |  |  |  |  |  |  |  |
Related Party Transaction |  |  |  |  |  |  |  |
Repayment of notes receivable |  |  |  |  | $ 82 |  |  |
Write-off of notes receivable |  |  |  |  | 116 |  |  |
Investment in funds | Mr. Icahn and affiliates |  |  |  |  |  |  |  |
Related Party Transaction |  |  |  |  |  |  |  |
Redemption of investment funds |  |  |  |  | 1,452 | $ 0 |  |
Expense sharing arrangement | Consolidated VIE |  |  |  |  |  |  |  |
Related Party Transaction |  |  |  |  |  |  |  |
Amount of transaction with related party |  |  |  |  | 7 | 6 |  |
Debtor in Possession Financing | Auto Plus |  |  |  |  |  |  |  |
Related Party Transaction |  |  |  |  |  |  |  |
Aggregate amount |  |  |  |  |  |  |  | $ 75
Automotive Segment |  |  |  |  |  |  |  |
Related Party Transaction |  |  |  |  |  |  |  |
Revenues from operating leases |  | $ 13 | $ 13 |  | 29 | 22 |  |
Automotive Segment | Deconsolidation of Investment in Auto Plus | Auto Plus |  |  |  |  |  |  |  |
Related Party Transaction |  |  |  |  |  |  |  |
Revenues from operating leases |  |  |  | $ 3 |  |  |  |
Purchases from related party |  |  |  | 4 |  |  |  |
Real Estate Segment |  |  |  |  |  |  |  |
Related Party Transaction |  |  |  |  |  |  |  |
Revenues from operating leases |  | 7 | $ 1 |  | 12 | 3 |  |
Real Estate Segment | Deconsolidation of Investment in Auto Plus | Auto Plus |  |  |  |  |  |  |  |
Related Party Transaction |  |  |  |  |  |  |  |
Accounts payable to related party |  | $ 2 |  | $ 2 | 2 |  |  |
Brett Icahn |  |  |  |  |  |  |  |
Related Party Transaction |  |  |  |  |  |  |  |
Amount contributed in accordance with manager agreement |  |  |  |  | 8 | $ 3 |  |
Investment funds total fair value |  |  |  |  | $ 39 |  | $ 50 |

X
- Definition The amount of redemption from investment funds. + References No definition available. + Details
Name: | iep_AmountRedeemedFromInvestmentFunds
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The authorized amount under debtor in possession credit agreement. + References No definition available. + Details
Name: | iep_DipCreditAgreementAuthorizedAmount
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 Write-off of notes receivable of related parties. + References No definition available. + Details
Name: | iep_NotesReceivableRelatedPartiesWriteOff
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 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 Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_AccountsPayableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 Amortized cost, after allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(5)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 + Details
Name: | us-gaap_NotesReceivableNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of operating lease income from lease payments and variable lease payments paid and payable to lessor. Includes, but is not limited to, variable lease payments not included in measurement of lease receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479773/842-30-50-5 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 270 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482964/270-10-50-6A Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479016/842-30-45-3 + Details
Name: | us-gaap_OperatingLeaseLeaseIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of transactions with related party during the financial reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-3 + 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 Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(c)(2)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(c)(2)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(g)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1 + Details
Name: | us-gaap_RelatedPartyTransactionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Purchases during the period (excluding transactions that are eliminated in consolidated or combined financial statements) with related party. + References No definition available. + Details
Name: | us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15 + Details
Name: | us-gaap_RepaymentsOfRelatedPartyDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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_RelatedPartyTransactionsByRelatedPartyAxis=iep_AutoPlusMember
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: | us-gaap_RelatedPartyTransactionAxis=iep_DebtorInPossessionFinancingMember
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_RelatedPartyTransactionAxis=iep_DeconsolidationOfInvestmentInAutoPlusMember
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: | srt_TitleOfIndividualAxis=iep_BrettIcahnMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |