XML 78 R68.htm IDEA: XBRL DOCUMENT v3.25.2

Commitments and Contingencies - Narrative (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024	Dec. 31, 2024	Jan. 31, 2023
Commitments and Contingencies
Environmental loss contingency accrual	$ 3			$ 3		$ 3
Minimum Carbon Dioxide Supply							$ 15
Maximum fee payable							$ 45
Energy
Commitments and Contingencies
Expense (benefit)	123		$ 30	246	$ 21
RFS position	$ 548			$ 548		$ 323
Icahn Enterprises G.P. | Mr. Icahn and affiliates
Commitments and Contingencies
Affiliate ownership in parent company general partner		100.00%
Icahn Enterprises Holdings | Mr. Icahn and affiliates
Commitments and Contingencies
Affiliate ownership interest		86.00%
Minimum | Mr. Icahn and affiliates
Commitments and Contingencies
Affiliate ownership interest				80.00%
Starfire Holding Corporation
Commitments and Contingencies
Ownership percentage by principal owner	99.60%			99.60%
Pension funding indemnity agreement with subsidiary	$ 250			$ 250
ACF
Commitments and Contingencies
Funded status of related party pension plan	$ 21			$ 21
ACF | Minimum | Icahn Enterprises Holdings
Commitments and Contingencies
Ownership percentage by principal owner	80.00%			80.00%

X

- Definition

Affiliate ownership in parent company general partner

+ References

No definition available.

+ Details

Name:	iep_AffiliateOwnershipInParentCompanyGeneralPartner
Namespace Prefix:	iep_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Maximum fees payable under the agreement for minimum quantities of carbon dioxide supply.

+ References

No definition available.

+ Details

Name:	iep_MinimumCarbonDioxideSupplyMaximumFeePayable
Namespace Prefix:	iep_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Threshold fees per year under the agreement for minimum quantities of carbon dioxide supply.

+ References

No definition available.

+ Details

Name:	iep_MinimumCarbonDioxideSupplyThresholdFeePerYear
Namespace Prefix:	iep_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Ownership percentage by principal owner in related party

+ References

No definition available.

+ Details

Name:	iep_OwnershipPercentageByPrincipalOwner
Namespace Prefix:	iep_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Represents the information pertaining to renewable fuel standard obligation (RFS).

+ References

No definition available.

+ Details

Name:	iep_RenewableFuelStandardObligation
Namespace Prefix:	iep_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Expenses (benefit) incurred to purchase additional renewable identification numbers.

+ References

No definition available.

+ Details

Name:	iep_RinExpenseBenefit
Namespace Prefix:	iep_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Subsidiary Indemnity Agreement, Pension Funding Contingencies As A Result of Being In The Controlled Group, Distribution Limitation, Net Worth Floor

+ References

No definition available.

+ Details

Name:	iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor
Namespace Prefix:	iep_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Total costs accrued as of the balance sheet date for environmental loss contingencies.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-1

Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Topic 410
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481931/410-30-50-10

Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Topic 410
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Subparagraph (d)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481931/410-30-50-10

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 410
-SubTopic 30
-Name Accounting Standards Codification
-Section 55
-Paragraph 16
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481899/410-30-55-16

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 5.Y.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480102/450-20-S99-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 410
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481931/410-30-50-7

+ Details

Name:	us-gaap_AccrualForEnvironmentalLossContingencies
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of funded (unfunded) status of defined benefit plan, measured as difference between fair value of plan assets and benefit obligation. Includes, but is not limited to, overfunded (underfunded) status.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480482/715-20-55-17

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480535/715-20-45-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_DefinedBenefitPlanFundedStatusOfPlan
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Percentage investment held by members or limited partners of limited liability company (LLC) or limited partnership (LP).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 272
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482987/272-10-50-3

+ Details

Name:	us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:percentItemType
Balance Type:	na
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/2009/role/commonPracticeRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-4

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 720
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483359/720-20-50-1

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 27
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482395/460-10-55-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-9

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-4

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-3

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-1

+ Details

Name:	us-gaap_LossContingenciesLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_StatementBusinessSegmentsAxis=iep_EnergySegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	dei_LegalEntityAxis=iep_IcahnEnterprisesGPMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_OwnershipAxis=iep_PrincipalOwnersAndAffiliatesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	dei_LegalEntityAxis=iep_IcahnEnterprisesHoldingsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MinimumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=iep_StarfireHoldingCorporationMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=iep_ViskaseAndAcfIndustriesLlcMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_OwnershipAxis=iep_IcahnEnterprisesHoldingsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: