XML 51 R61.htm IDEA: XBRL DOCUMENT v2.4.1.9
Fair Value Measurements Changes in Fair Value Level 3 (Details) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Holding Company [Member]    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, [Roll Forward]    
Balance at January 1 $ 116us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_StatementBusinessSegmentsAxis
= iep_HoldingCompanyMember
$ 81us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_StatementBusinessSegmentsAxis
= iep_HoldingCompanyMember
Purchases 0us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases
/ us-gaap_StatementBusinessSegmentsAxis
= iep_HoldingCompanyMember
67us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases
/ us-gaap_StatementBusinessSegmentsAxis
= iep_HoldingCompanyMember
Distribution-in-kind 110iep_FairValueMeasurementwithUnobservableInputsReconciliationRecurringBasisAssetdistributioninkind
/ us-gaap_StatementBusinessSegmentsAxis
= iep_HoldingCompanyMember
0iep_FairValueMeasurementwithUnobservableInputsReconciliationRecurringBasisAssetdistributioninkind
/ us-gaap_StatementBusinessSegmentsAxis
= iep_HoldingCompanyMember
Gross realized and unrealized (losses) gains (96)us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1
/ us-gaap_StatementBusinessSegmentsAxis
= iep_HoldingCompanyMember
(32)us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1
/ us-gaap_StatementBusinessSegmentsAxis
= iep_HoldingCompanyMember
Balance at December 31 130us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_StatementBusinessSegmentsAxis
= iep_HoldingCompanyMember
116us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_StatementBusinessSegmentsAxis
= iep_HoldingCompanyMember
Investment Segment [Member]    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, [Roll Forward]    
Balance at January 1 287us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_StatementBusinessSegmentsAxis
= iep_InvestmentSegmentMember
288us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_StatementBusinessSegmentsAxis
= iep_InvestmentSegmentMember
Distribution-in-kind (110)iep_FairValueMeasurementwithUnobservableInputsReconciliationRecurringBasisAssetdistributioninkind
/ us-gaap_StatementBusinessSegmentsAxis
= iep_InvestmentSegmentMember
0iep_FairValueMeasurementwithUnobservableInputsReconciliationRecurringBasisAssetdistributioninkind
/ us-gaap_StatementBusinessSegmentsAxis
= iep_InvestmentSegmentMember
Gross realized and unrealized (losses) gains (100)us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1
/ us-gaap_StatementBusinessSegmentsAxis
= iep_InvestmentSegmentMember
4us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1
/ us-gaap_StatementBusinessSegmentsAxis
= iep_InvestmentSegmentMember
Gross proceeds (2)us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales
/ us-gaap_StatementBusinessSegmentsAxis
= iep_InvestmentSegmentMember
(5)us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales
/ us-gaap_StatementBusinessSegmentsAxis
= iep_InvestmentSegmentMember
Balance at December 31 75us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_StatementBusinessSegmentsAxis
= iep_InvestmentSegmentMember
287us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_StatementBusinessSegmentsAxis
= iep_InvestmentSegmentMember
Level 3 [Member] | Recurring measurement [Member] | Railcar and Food Packaging [Member]    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, [Roll Forward]    
Balance at January 1 21us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_RailcarAndFoodPackagingMember
30us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_RailcarAndFoodPackagingMember
Realized/unrealized gains (losses), net 1iep_Fairvaluemeasurementwithunobservableinputsreconciliationrecurringbasisassetgain
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_RailcarAndFoodPackagingMember
3iep_Fairvaluemeasurementwithunobservableinputsreconciliationrecurringbasisassetgain
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_RailcarAndFoodPackagingMember
Purchases and settlements, net (1)us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_RailcarAndFoodPackagingMember
(12)us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_RailcarAndFoodPackagingMember
Balance at December 31 21us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_RailcarAndFoodPackagingMember
21us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_RailcarAndFoodPackagingMember
Level 3 [Member] | United States Plans | Recurring measurement [Member] | Automotive Segment [Member]    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, [Roll Forward]    
Balance at January 1 85us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
14us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
Realized/unrealized gains (losses), net 6iep_Fairvaluemeasurementwithunobservableinputsreconciliationrecurringbasisassetgain
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
11iep_Fairvaluemeasurementwithunobservableinputsreconciliationrecurringbasisassetgain
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
Purchases and settlements, net 47us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
83us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
Gross proceeds (47)us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
(23)us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
Balance at December 31 91us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
85us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
Level 3 [Member] | Non-U.S. Plans | Recurring measurement [Member] | Automotive Segment [Member]    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, [Roll Forward]    
Balance at January 1 44us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
42us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
Realized/unrealized gains (losses), net 2iep_Fairvaluemeasurementwithunobservableinputsreconciliationrecurringbasisassetgain
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
1iep_Fairvaluemeasurementwithunobservableinputsreconciliationrecurringbasisassetgain
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
Purchases and settlements, net 6us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
6us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
Gross proceeds (5)us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
(6)us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
Foreign currency exchange rate movements (6)iep_Fairvaluemeasurementwithunobservableinputsreconciliationrecurringbasisassetforeignexchangemovements
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
1iep_Fairvaluemeasurementwithunobservableinputsreconciliationrecurringbasisassetforeignexchangemovements
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
Balance at December 31 $ 41us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember
$ 44us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
/ us-gaap_StatementBusinessSegmentsAxis
= iep_AutomotiveSegmentMember