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Net Income Per LP Unit (Tables)
9 Months Ended
Sep. 30, 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 three and nine months ended September 30, 2014 and 2013 are as follows:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
  
2014
 
2013
 
2014
 
2013
 
(in millions, except per unit data)
Net (loss) income attributable to Icahn Enterprises
$
(355
)
 
$
472

 
$
105

 
$
803

Net (loss) income attributable to Icahn Enterprises allocable to limited partners (98.01% allocation)
$
(348
)
 
$
463

 
$
103

 
$
787

 
 
 
 
 
 
 
 
Basic (loss) income per LP unit
$
(2.90
)
 
$
4.13

 
$
0.87

 
$
7.22

Basic weighted average LP units outstanding
120

 
112

 
118

 
109

 
 
 
 
 
 
 
 
Dilutive effect of variable rate convertible notes:
 
 
 
 
 
 
 
   Income
 
 
 
 
 
 
$
2

   Units
 
 
 
 
 
 
1

 
 
 
 
 
 
 
 
Dilutive effect of unit distribution declared:
 
 
 
 
 
 
 
   Income
 
 
$

 
 
 
$

   Units
 
 
1

 
 
 

 
 
 
 
 
 
 
 
Diluted (loss) income per LP unit
$
(2.90
)
 
$
4.10

 
$
0.87

 
$
7.17

Diluted weighted average LP units outstanding
120

 
113

 
118

 
110