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v3.25.0.1

Net Income (Loss) Per LP Unit (Details) $ / shares in Units, $ in Millions |  | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | ---
Feb. 24, 2025 $ / shares | Dec. 31, 2024 USD ($) item $ / shares shares | Dec. 31, 2023 USD ($) item $ / shares shares | Dec. 31, 2022 USD ($) item $ / shares shares | Nov. 06, 2024 USD ($) | Aug. 26, 2024 USD ($) | May 09, 2023 USD ($) | May 31, 2019 USD ($)
Net Income (Loss) Per LP Unit [Line Items] |  |  |  |  |  |  |  |
Net Income (Loss) | $ |  | $ (445) | $ (684) | $ (183) |  |  |  |
Net (loss) income attributable to Icahn Enterprises allocated to limited partners (98.01% allocation) | $ |  | $ (436) | $ (670) | $ (179) |  |  |  |
Basic loss per LP unit (in dollars per share) | $ / shares |  | $ (0.94) | $ (1.75) | $ (0.57) |  |  |  |
Basic weighted average LP units outstanding (in shares) |  | 466,000,000 | 382,000,000 | 316,000,000 |  |  |  |
Diluted loss per LP unit (in dollars per share) | $ / shares |  | $ (0.94) | $ (1.75) | $ (0.57) |  |  |  |
Diluted weighted average LP units outstanding (in shares) |  | 466,000,000 | 382,000,000 | 316,000,000 |  |  |  |
Limited partners: Depositary units issued |  | 429,033,241 | 353,572,182 |  |  |  |  |
Units distributed to LP unitholders |  | 87,896,088 | 72,060,733 |  |  |  |  |
Aggregate cash distributions to depositary unit holders | $ |  | $ 383 | $ 301 |  |  |  |  |
Partners' Capital Account, Units, Sale of Units |  | 5,806,986 | 3,395,353 |  |  |  |  |
Limited partners: Depositary units issued |  | 522,736,315 | 429,033,241 | 353,572,182 |  |  |  |
Fixed-rate senior unsecured notes, repurchase program authorized amount | $ |  |  |  |  | $ 500 |  | $ 500 |
Depositary units, repurchase program authorized amount | $ |  |  |  |  | $ 500 |  | $ 500 |
Repurchased senior notes | $ |  | $ 269 |  |  |  |  |  |
2017 LTIP units vested |  |  | 4,973 |  |  |  |  |
Number of distributions | item |  | 4 | 4 | 4 |  |  |  |
Amount of distribution per share | $ / shares |  | $ 3.50 | $ 6.00 |  |  |  |  |
Aggregate gross sale proceeds | $ |  |  |  |  |  |  |  | $ 400
Subsequent event |  |  |  |  |  |  |  |
Net Income (Loss) Per LP Unit [Line Items] |  |  |  |  |  |  |  |
Distribution declared per LP unit | $ / shares | $ 0.50 |  |  |  |  |  |  |
Open market sale agreement entered into November 2022 |  |  |  |  |  |  |  |
Net Income (Loss) Per LP Unit [Line Items] |  |  |  |  |  |  |  |
Partners' Capital Account, Units, Sale of Units |  | 5,806,986 |  |  |  |  |  |
Proceeds from Sale of Interest in Partnership Unit | $ |  | $ 102 |  |  |  |  |  |
Aggregate gross sale proceeds | $ |  | 47 |  |  |  |  |  |
Open market sale agreement entered into August 2024 |  |  |  |  |  |  |  |
Net Income (Loss) Per LP Unit [Line Items] |  |  |  |  |  |  |  |
Sales of depositary units | $ |  |  |  |  |  | $ 400 |  |
Aggregate gross sale proceeds | $ |  | 400 |  |  |  |  |  |
Limited partners |  |  |  |  |  |  |  |
Net Income (Loss) Per LP Unit [Line Items] |  |  |  |  |  |  |  |
Net (loss) income attributable to Icahn Enterprises allocated to limited partners (98.01% allocation) | $ |  | $ (436) | $ (670) | $ (179) |  |  |  |
Units distributed to LP unitholders |  | 87,896,088 | 72,060,733 |  |  |  |  |
Mr. Icahn and affiliates |  |  |  |  |  |  |  |
Net Income (Loss) Per LP Unit [Line Items] |  |  |  |  |  |  |  |
Limited partners: Depositary units issued |  | 367,879,902 | 299,997,624 |  |  |  |  |
Units distributed to LP unitholders |  | 82,908,268 | 67,882,278 |  |  |  |  |
Aggregate cash distributions to depositary unit holders | $ |  | $ 220 | $ 70 |  |  |  |  |
Limited partners: Depositary units issued |  | 450,788,170 | 367,879,902 | 299,997,624 |  |  |  |
Public unitholders |  |  |  |  |  |  |  |
Net Income (Loss) Per LP Unit [Line Items] |  |  |  |  |  |  |  |
Limited partners: Depositary units issued |  | 61,153,339 | 53,574,558 |  |  |  |  |
Units distributed to LP unitholders |  | 4,987,820 | 4,178,455 |  |  |  |  |
Partners' Capital Account, Units, Sale of Units |  | 5,806,986 | 3,395,353 |  |  |  |  |
Limited partners: Depositary units issued |  | 71,948,145 | 61,153,339 | 53,574,558 |  |  |  |
2017 LTIP units vested |  |  | 4,973 |  |  |  |  |
Icahn Enterprises Holdings LP |  |  |  |  |  |  |  |
Net Income (Loss) Per LP Unit [Line Items] |  |  |  |  |  |  |  |
Affiliate ownership interest |  | 98.01% | 98.01% | 98.01% |  |  |  |

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- Definition Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period. Used in the calculation of diluted net income or loss per limited partnership unit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 4.F) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5 + Details
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