XML 18 R25.htm IDEA: XBRL DOCUMENT v2.4.0.6

Subsequent Events	3 Months Ended
	Mar. 31, 2013
Subsequent Events
Subsequent Events	(16) Subsequent Events Dividend         On April 30, 2013, the board of directors of the Company declared a cash dividend for the first quarter of 2013 to the Company's stockholders of $0.75 per share or $65.1 million in aggregate. The dividend will be paid on May 17, 2013 to stockholders of record at the close of business on May 10, 2013. IEP will receive $53.4 million in respect of its 82% ownership interest in the Company's shares. Nitrogen Fertilizer Partnership Distribution         On April 26, 2013, the board of directors of the Nitrogen Fertilizer Partnership's general partner declared a cash distribution for the first quarter of 2013 to the Nitrogen Fertilizer Partnership's unitholders of $0.610 per common unit or $44.6 million in aggregate. The cash distribution will be paid on May 15, 2013 to unitholders of record at the close of business on May 8, 2013. The Company will receive $31.1 million in respect of its Nitrogen Fertilizer Partnership common units. Refining Partnership Distribution         On April 30, 2013, the board of directors of the Refining Partnership's general partner declared a cash distribution for the first quarter of 2013 to the Refining Partnership's unitholders of $1.58 per common unit or $233.2 million in aggregate. The cash distribution will be paid on May 17, 2013 to unitholders of record at the close of business on May 10, 2013. The Company will receive $189.6 million in respect of its Refining Partnership common units. This distribution was adjusted to exclude the period from January 1, 2013 through January 22, 2013 (the period preceding the closing of the Refining Partnership IPO).

X

- Details

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

X

- Definition

The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.

+ References

No definition available.

+ Details

Name:	us-gaap_SubsequentEventsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration