XML 64 R54.htm IDEA: XBRL DOCUMENT v3.25.3

Financial Instruments - Narrative (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2025 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2025 USD ($) MMBbls	Sep. 30, 2024 USD ($)	Dec. 31, 2024 USD ($) MMBbls
Investment Segment
Derivatives, Fair Value
Fair value of derivative instruments with credit risk related contingent features in a liability position | $	$ 0		$ 0		$ 0
Collateral for derivative positions | $	1,600,000,000		1,600,000,000		$ 1,500,000,000
Energy
Derivatives, Fair Value
Fair value of derivative instruments with credit risk related contingent features in a liability position | $	6,000,000		6,000,000
Collateral for derivative positions | $	0		0
Energy | Not designated as hedging instrument | Cost of Goods and Service Benchmark
Derivatives, Fair Value
Gains and (losses) on derivatives not designated as hedging instruments recognized in income | $	$ 0	$ 2,000,000	$ 19,000,000	$ 7,000,000
CVR Energy
Derivatives, Fair Value
Derivative volume (barrels) | MMBbls					0.1
CVR Energy | Maximum
Derivatives, Fair Value
Derivative volume (barrels) | MMBbls			0.2
Commodity swap positions | CVR Energy
Derivatives, Fair Value
Derivative volume (barrels) | MMBbls			5.2		0.1
Forward Contracts | CVR Energy
Derivatives, Fair Value
Derivative volume (barrels) | MMBbls			0.2
Forward Contracts | CVR Energy | Maximum
Derivatives, Fair Value
Derivative volume (barrels) | MMBbls					0.1

X

- Definition

The aggregate fair value of assets that are already posted, at the end of the reporting period, as collateral for derivative instruments with credit-risk-related contingent features.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4H
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4H

+ Details

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

X

- Definition

Fair value of credit risk derivative liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 4K
-Subparagraph (c)
-SubTopic 10
-Topic 815
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4K

+ Details

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

X

- Definition

Amount of realized and unrealized gain (loss) of derivative instruments not designated or qualifying as hedging instruments.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4C

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 4CC
-SubTopic 10
-Topic 815
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4CC

+ Details

Name:	us-gaap_DerivativeInstrumentsNotDesignatedAsHedgingInstrumentsGainLossNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Nominal volume used to calculate payments on a derivative instrument.

+ References

No definition available.

+ Details

Name:	us-gaap_DerivativeNonmonetaryNotionalAmountVolume
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:volumeItemType
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

No definition available.

+ Details

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

X

- Details

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

X

- Details

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

X

- Details

Name:	us-gaap_HedgingDesignationAxis=us-gaap_NondesignatedMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_IncomeStatementLocationAxis=us-gaap_CostOfGoodsTotalMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

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

X

- Details

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

X

- Details

Name:	us-gaap_DerivativeInstrumentRiskAxis=iep_CommoditySwapPositionsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DerivativeInstrumentRiskAxis=us-gaap_ForwardContractsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: