Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2011

Quarterly Financial Data (Unaudited) [Abstract]

Quarterly Financial Information [Text Block]

Quarterly Financial Data (Unaudited).

	For the Three Months Ended
	March 31,						June 30,						September 30,						December 31,
	2011			2010			2011			2010			2011			2010			2011			2010
	(in millions, except per unit data)
Net sales	$	2,251		$	1,864		$	2,357		$	2,040		$	2,280		$	1,956		$	2,240		$	2,044
Gross margin on net sales	326			289			348			317			303			266			279			273
Total revenues	3,091			1,906			3,142			1,888			2,447			2,814			3,175			2,482
Net income (income)	596			(50		)	584			(222		)	(52		)	765			636			250
Net (income) loss attributable to non-controlling interests	(356		)	(15		)	(295		)	106			13			(467		)	(376		)	(168		)
Net income (loss) attributable to Icahn Enterprises	240			(65		)	289			(116		)	(39		)	298			260			82
Basic income (loss) per LP unit	$	2.73		$	(0.79	)	$	3.29		$	(1.33	)	$	(0.44	)	$	3.44		$	2.97		$	0.93
Diluted income (loss) per LP unit	$	2.65		$	(0.79	)	$	3.19		$	(1.33	)	$	(0.44	)	$	3.31		$	2.87		$	0.93

(1) Net income (loss) per LP unit is computed separately for each quarter and therefore, the sum of such quarterly LP per unit amounts may differ from the total for the year.

(2) We consolidated the results of Tropicana effective November 15, 2010.

(3) We have adjusted our presentation for certain revenue line items in the third and fourth quarter of fiscal 2011 and have reclassified prior quarters to conform to our current presentation.

(4) We issued a unit distribution in the second quarter of fiscal 2011 requiring us to restate earnings per unit for all prior periods. The restatements of earnings per unit for the three months ended March 31, 2011 and 2010 and for the three months ended December 31, 2010 have not been reflected in a previous filing with the SEC.