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Net Income Per LP Unit (Details) (USD $)
In Millions, except Share data, unless otherwise specified
0 Months Ended 3 Months Ended 12 Months Ended 0 Months Ended 1 Months Ended 12 Months Ended 1 Months Ended 0 Months Ended
Jan. 20, 2012
Dec. 31, 2012
Sep. 30, 2012
Jun. 30, 2012
Mar. 31, 2012
Dec. 31, 2011
Sep. 30, 2011
Jun. 30, 2011
Mar. 31, 2011
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Nov. 30, 2012
Depositary Units [Member]
Aug. 31, 2012
Depositary Units [Member]
Jul. 31, 2012
Depositary Units [Member]
May 31, 2012
Depositary Units [Member]
Apr. 30, 2012
Depositary Units [Member]
Mar. 30, 2012
Depositary Units [Member]
Feb. 28, 2012
Depositary Units [Member]
Dec. 01, 2011
Depositary Units [Member]
Jan. 20, 2012
Depositary Units [Member]
Dec. 31, 2011
Depositary Units [Member]
Dec. 31, 2010
Depositary Units [Member]
Dec. 27, 2011
Depositary Units [Member]
Jan. 20, 2012
Principal Owners and Affiliates [Member]
Depositary Units [Member]
Nov. 02, 2012
Dividend Declared [Member]
Depositary Units [Member]
Earnings Per LP Unit [Line Items]                                                    
Net income (loss) from continuing operations attributable to Icahn Enterprises                   $ 396 $ 750 $ 200                            
Net income attributable to parent, allocated to general partner before traditional parntership allocation                   (9) [1] 0 0                            
Net income attributable to parent, subject to allocation amongst partners                   387 750 200                            
Limited partners                   379 735 195                            
Income attributable to Icahn Enterprises allocable to limited partners (98.01% allocation)                       196                            
Net income from discontinued operations attributable to Icahn Enterprises allocable to limited partners                   0 0 (1)                            
Basic income (loss) per LP unit, continuing operations                   3.75 8.35 2.28                            
Basic income (loss) per LP unit, discontinued operations                   0.00 0.00 (0.01)                            
Basic income (loss) per LP unit   0.06 [2],[3],[4],[5] 0.73 [2],[3],[4],[5] 2.44 [2],[3],[4],[5] 0.47 [2],[3],[4],[5] 2.90 [2],[3],[4],[5] (0.43) [2],[3],[4],[5] 3.22 [2],[3],[4],[5] 2.67 [2],[3],[4],[5] 3.75 8.35 2.27                            
Basic weighted average LP units outstanding                   101,000,000 88,000,000 86,000,000                            
Dilutive securities, effect on earnings per unit from converison of debt securities                     23                              
Dilutive effect of variable rate convertible notes, Units                     5,000,000                              
Dilutive effect of variable rate convertible notes, Income                       2                            
Dilutive effect of preferred stock conversion, Units                       1,000,000                            
Diluted income (loss) per LP unit, continuing operations                   3.75 8.15 2.27                            
Diluted income (loss) per LP unit, discontinued operations                   0.00 0.00 (0.01)                            
Diluted income (loss) per LP unit   0.06 [2],[3],[4],[5] 0.73 [2],[3],[4],[5] 2.37 [2],[3],[4],[5] 0.47 [2],[3],[4],[5] 2.81 [2],[3],[4],[5] (0.43) [2],[3],[4],[5] 3.12 [2],[3],[4],[5] 2.59 [2],[3],[4],[5] 3.75 8.15 2.26                            
Diluted weighted average LP units outstanding                   101,000,000 93,000,000 87,000,000                            
Antidilutive securities excluded from computation of earnings per unit                   5,000,000   5,000,000                            
Distribution made to limited partner depositary unitholders, cash and depositary unit distributions declared, per unit                             $ 0.35   $ 0.35   $ 0.35             $ 0.35
Distribution made to limited partner depositary unitholders, cash distributions declared, per unit                             $ 0.10   $ 0.10   $ 0.10             $ 0.10
Distribution made to limited partner depositary unitholders, depositary unit distributions declared, per unit                             $ 0.25   $ 0.25   $ 0.25             $ 0.25
Ratio of unit distributed per depositary unit                             0.006277   0.005357   0.006269             0.005978
Units issued as a unit distribution                         621,064 627,651   532,190   619,585                
Impact of unit distributions on prior years' income per LP unit                                           $ 0.20 $ 0.05      
Impact of Unit Distributions on Restatement of Earnings Per Share, Diluted                                           $ 0.18 $ 0.06      
Intended proceeds from rights offering                                       500            
Rights received per depositary unit held                                               0.15881    
Rights' subscription price per depositary unit                                               $ 36.7933    
Aggregate depositary units distributed in connection with rights offering                                         13,590,238       12,995,584  
Proceeds from rights offering                                         $ 500          
Cancellation of treasury units (in units) 1,137,200                                                  
[1] Amount represents net income allocable to the general partner for the period May 5, 2012 through August 23, 2012, the period in which Mr. Icahn and his affiliates' ownership in IEP Energy, other than Icahn Enterprises' ownership, were considered under common control. On August 24, 2012, Mr. Icahn and his affiliates contributed this interest to us in exchange for our depositary units. See Note 5, "Related Party Transactions-Energy," for further discussion regarding this transaction.
[2] As a result of unit distributions made on March 30, 2012, May 31, 2012, August 31, 2012 and November 30, 2012, basic and diluted income (loss) per LP unit presented above reflects a restatement of the respective amounts previously reported on each of Icahn Enterprises' Form 10-Q's filed in 2012 to the extent such unit distributions occurred subsequent to the period of the report covered by each respective Form 10-Q.
[3] Basic and diluted income (loss) per LP unit is computed separately for each quarter and therefore, the sum of such quarterly per LP unit amounts may differ from the total for the year.
[4] We consolidated the results of CVR effective May 5, 2012.
[5] Our second quarter 2012 results were restated due to (i) a purchase price allocation adjustment of $23 million related to an inventory step-up made during the fourth quarter 2012 related to the CVR acquisition and the common control impact of Mr. Icahn's transfer of his interest in IEP Energy to us made in the third quarter of 2012 and (ii) an adjustment of $21 million for a derivative related to a certain investment held by the Holding Company.