XML 52 R39.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Goodwill and Intangible Assets, Net (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Goodwill and Intangible Assets, Net |
Schedule of Goodwill | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ |  | Automotive |  | Food Packaging |  | Home Fashion |  | Pharma |  | Consolidated
​ | ​ | (in millions)
Gross carrying amount, Jan 1 | ​ | $ | 337 | ​ | $ | 6 | ​ | $ | 22 | ​ | $ | 13 | ​ | $ | 378
Foreign Exchange |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | —
Gross carrying amount, Dec 31 |  | ​ | 337 |  | ​ | 6 |  | ​ | 22 |  | ​ | 13 |  | ​ | 378
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated impairment, Jan 1 |  | ​ | (87) |  | ​ | — |  | ​ | (3) |  | ​ | — |  | ​ | (90)
Impairment |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | —
Accumulated impairment, Dec 31 |  | ​ | (87) |  | ​ | — |  | ​ | (3) |  | ​ | — |  | ​ | (90)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net carrying value, Dec 31 | ​ | $ | 250 | ​ | $ | 6 | ​ | $ | 19 | ​ | $ | 13 | ​ | $ | 288
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ |  | Automotive |  | Food Packaging |  | Home Fashion |  | Pharma |  | Consolidated
​ | ​ | (in millions)
Gross carrying amount, Jan 1 | ​ | $ | 337 |  | $ | 6 |  | $ | 24 |  | $ | 13 | ​ | $ | 380
Foreign exchange |  | ​ | — |  | ​ | — |  | ​ | (2) |  | ​ | — |  | ​ | (2)
Gross carrying amount, Dec 31 |  | ​ | 337 |  | ​ | 6 |  | ​ | 22 |  | ​ | 13 |  | ​ | 378
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated impairment, Jan 1 |  | ​ | (87) |  | ​ | — |  | ​ | (3) |  | ​ | — |  | ​ | (90)
Impairment |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | —
Accumulated impairment, Dec 31 |  | ​ | (87) |  | ​ | — |  | ​ | (3) |  | ​ | — |  | ​ | (90)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net carrying value, Dec 31 | ​ | $ | 250 | ​ | $ | 6 | ​ | $ | 19 | ​ | $ | 13 | ​ | $ | 288
Intangible assets, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023 | ​ | December 31, 2022
​ |  | Gross |  | ​ | ​ |  | Net |  | Gross |  | ​ | ​ |  | Net
​ | ​ | Carrying | ​ | Accumulated | ​ | Carrying | ​ | Carrying | ​ | Accumulated | ​ | Carrying
​ | ​ | Amount | ​ | Amortization | ​ | Value | ​ | Amount | ​ | Amortization | ​ | Value
​ | ​ | (in millions)
Definite-lived intangible assets: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Customer relationships | ​ | $ | 392 | ​ | $ | (229) | ​ | $ | 163 | ​ | $ | 393 | ​ | $ | (212) |  | $ | 181
Developed technology | ​ | ​ | 254 | ​ | ​ | (90) | ​ | ​ | 164 | ​ | ​ | 254 | ​ | ​ | (62) |  | ​ | 192
Other | ​ |  | 164 | ​ |  | (101) | ​ |  | 63 | ​ |  | 167 | ​ |  | (90) | ​ |  | 77
​ | ​ | $ | 810 | ​ | $ | (420) | ​ | $ | 390 | ​ | $ | 814 | ​ | $ | (364) | ​ | $ | 450
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Indefinite-lived intangible assets | ​ |  |  | ​ |  |  | ​ | $ | 76 | ​ |  |  | ​ |  |  | ​ | $ | 83
Intangible assets, net | ​ |  |  | ​ |  |  | ​ | $ | 466 | ​ |  |  | ​ |  |  | ​ | $ | 533
Schedule of Definite-Lived Intangible Assets, Future Amortization Expense | ​
​ | ​ | ​ | ​
Year |  | Amount
​ | ​ | (in millions)
2024 | ​ | $ | 57
2025 | ​ |  | 56
2026 | ​ |  | 36
2027 | ​ |  | 35
2028 | ​ |  | 31
Thereafter | ​ |  | 175
​ | ​ | $ | 390

X
- Definition Schedule of Finite-Lived and Infinite-Lived Intangible Assets, Excluding Goodwill [Table Text Block] + References No definition available. + Details
Name: | iep_ScheduleOfFiniteLivedAndInfiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | iep_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-2 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration