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Net Income Per LP Unit (Tables)
3 Months Ended
Mar. 31, 2014
Net Income Per LP Unit [Abstract]  
Schedule Of Earnings Per LP Unit
The following table sets forth the allocation of net income attributable to Icahn Enterprises allocable to limited partners and the computation of basic and diluted income per LP unit of Icahn Enterprises for the periods indicated:
 
Three Months Ended March 31,
  
2014
 
2013
 
(in millions, except per unit data)
Net (loss) income attributable to Icahn Enterprises
$
(29
)
 
$
277

Net (loss) income attributable to Icahn Enterprises allocable to limited partners (98.01% allocation)
$
(28
)
 
$
271

 
 
 
 
Basic (loss) income per LP unit
$
(0.24
)
 
$
2.56

Basic weighted average LP units outstanding
117

 
106

 
 
 
 
Dilutive effect of variable rate convertible notes:
 
 
 
   Income
 
 
$
2

   Units
 
 
2

 
 
 
 
Dilutive effect of unit distribution declared:
 
 
 
   Income
$

 
$

   Units

 
1

 
 
 
 
Diluted (loss) income per LP unit
$
(0.24
)
 
$
2.50

Diluted weighted average LP units outstanding
117

 
109