0001104659-23-114015.txt : 20231103 0001104659-23-114015.hdr.sgml : 20231103 20231103080153 ACCESSION NUMBER: 0001104659-23-114015 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 13 CONFORMED PERIOD OF REPORT: 20231103 ITEM INFORMATION: Results of Operations and Financial Condition ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20231103 DATE AS OF CHANGE: 20231103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ICAHN ENTERPRISES L.P. CENTRAL INDEX KEY: 0000813762 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 133398766 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-09516 FILM NUMBER: 231374534 BUSINESS ADDRESS: STREET 1: 16690 COLLINS AVE, STREET 2: PH-1 CITY: SUNNY ISLES BEACH STATE: FL ZIP: 33160 BUSINESS PHONE: (305) 422-4100 MAIL ADDRESS: STREET 1: 16690 COLLINS AVE, STREET 2: PH-1 CITY: SUNNY ISLES BEACH STATE: FL ZIP: 33160 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN REAL ESTATE PARTNERS L P DATE OF NAME CHANGE: 19920703 8-K 1 tm2329796d1_8k.htm FORM 8-K
false 0000813762 0000813762 2023-11-03 2023-11-03 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

 

FORM 8-K

 

CURRENT REPORT

 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

Date of Report (Date of Earliest Event Reported): November 3, 2023

 

(Commission File Number)

(Exact Name of Registrant as Specified in Its Charter)

(Address of Principal Executive Offices) (Zip Code)

(Telephone Number)

(State or Other
Jurisdiction of
Incorporation or
Organization)

(IRS Employer

Identification
No.)

1-9516

ICAHN ENTERPRISES L.P.

16690 Collins Avenue, PH-1

Sunny Isles Beach, FL 33160

(305) 422-4100

Delaware 13-3398766

 

(Former Name or Former Address, if Changed Since Last Report)

N/A

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

¨ Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of Each Class   Trading Symbol(s)   Name of Each Exchange on Which Registered
Depositary Units of Icahn Enterprises L.P. Representing Limited Partner Interests   IEP   NASDAQ Global Select Market

  

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934. Emerging Growth Company ¨

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

 

 

 

 

 

Item 2.02Results of Operations and Financial Condition.

 

On November 3, 2023, Icahn Enterprises L.P. issued a press release reporting its financial results for the third quarter of 2023. A copy of the press release is attached hereto as Exhibit 99.1.

 

The information furnished pursuant to this Item 2.02, including Exhibit 99.1, shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities under that Section and shall not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended.

 

Item 9.01Financial Statements and Exhibits.

 

(d) Exhibits

 

99.1 – Press Release dated November, 3, 2023.

104 – Cover Page Interactive Data File (formatted in Inline XBRL in Exhibit 101).

 

1

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

  ICAHN ENTERPRISES L.P.  
    (Registrant)  
       
  By:

Icahn Enterprises G.P. Inc.,

its general partner  

 

 
       
  By:  /s/ Ted Papapostolou  
    Ted Papapostolou  
    Chief Financial Officer  

 

Date:   November 3, 2023

 

2

 

EX-99.1 2 tm2329796d1_ex99-1.htm EXHIBIT 99.1

Exhibit 99.1

 

Icahn Enterprises L.P. (Nasdaq: IEP) Today Announced Its Third Quarter 2023 Financial Results

Sunny Isles Beach, Fla, November 3, 2023

 

·Third quarter net loss attributable to IEP of $6 million, an improvement of $117 million over prior year quarter

 

·Third quarter Adjusted EBITDA attributable to IEP of $272 million, an increase of $202 million over prior year quarter

 

·Indicative net asset value increased $147 million during the quarter to $5.2 billion

 

·IEP maintains the quarterly distribution of $1.00 per depositary unit for the third quarter

 

Financial Summary

(Net loss and Adjusted EBITDA figures in commentary below are attributable to Icahn Enterprises, unless otherwise specified)

 

For the three months ended September 30, 2023, revenues were $3.0 billion and net losses were $6 million, or a loss of $0.01 per depository unit. For the three months ended September 30, 2022, revenues were $3.4 billion and net losses were $123 million, or a loss of $0.37 per depository unit. Adjusted EBITDA was $272 million for the three months ended September 30, 2023, compared to $70 million for the three months ended September 30, 2022.

 

For the nine months ended September 30, 2023, revenues were $8.2 billion and net losses were $545 million, or a loss of $1.47 per depositary unit. For the nine months ended September 30, 2022, revenues were $11.0 billion and net income was $72 million, or $0.23 per depositary unit. Adjusted EBITDA was $422 million for the nine months ended September 30, 2023, compared to $812 million for the nine months ended September 30, 2022.   

  

As of September 30, 2023, indicative net asset value increased $147 million compared to June 30, 2023, and decreased $474 million compared to December 31, 2022, respectively. The year-to-date figures include non-recurring losses in connection with Auto Plus bankruptcy. The change in indicative net asset value includes, among other things, changes in the fair value of certain subsidiaries which are not included in our GAAP earnings reported above.   

  

On November 1, 2023, the Board of Directors of the general partner of Icahn Enterprises declared a quarterly distribution in the amount of $1.00 per depositary unit, which will be paid on or about December 27, 2023, to depositary unitholders of record at the close of business on November 17, 2023. Depositary unitholders will have until December 15, 2023, to make a timely election to receive either cash or additional depositary units. If a unitholder does not make a timely election, it will automatically be deemed to have elected to receive the distribution in additional depositary units. Depositary unitholders who elect to receive (or who are deemed to have elected to receive) additional depositary units will receive units valued at the volume weighted average trading price of the units during the five consecutive trading days ending December 22, 2023. Icahn Enterprises will make a cash payment in lieu of issuing fractional depositary units to any unitholders electing to receive (or who are deemed to have elected to receive) depositary units.

 

Page 1  of 8 

 

 

***

 

Icahn Enterprises L.P., a master limited partnership, is a diversified holding company owning subsidiaries currently engaged in the following continuing operating businesses: Investment, Energy, Automotive, Food Packaging, Real Estate, Home Fashion and Pharma.

 

Caution Concerning Forward-Looking Statements

 

This release may contain certain "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995, many of which are beyond our ability to control or predict. Forward-looking statements may be identified by words such as "expects," "anticipates," "intends," "plans," "believes," "seeks," "estimates," "will" or words of similar meaning and include, but are not limited to, statements about the expected future business and financial performance of Icahn Enterprises and its subsidiaries. Actual events, results and outcomes may differ materially from our expectations due to a variety of known and unknown risks, uncertainties and other factors, including risks related to economic downturns, substantial competition and rising operating costs; the impacts from the Russia/Ukraine conflict and conflict in the Middle East, including economic volatility and the impacts of export controls and other economic sanctions, risks related to our investment activities, including the nature of the investments made by the private funds in which we invest, declines in the fair value of our investments as a result of the COVID-19 pandemic, losses in the private funds and loss of key employees; risks related to our ability to continue to conduct our activities in a manner so as to not be deemed an investment company under the Investment Company Act of 1940, as amended, or to be taxed as a corporation; risks related to short sellers and associated litigation and regulatory inquiries; risks related to our general partner and controlling unitholder; risks related to our energy business, including the volatility and availability of crude oil, other feed stocks and refined products, declines in global demand for crude oil, refined products and liquid transportation fuels, unfavorable refining margin (crack spread), interrupted access to pipelines, significant fluctuations in nitrogen fertilizer demand in the agricultural industry and seasonality of results; risks related to the success of a spin-off of the fertilizer business including risks related to any decision to cease exploration of a spin-off; risks related to our automotive activities and exposure to adverse conditions in the automotive industry, including as a result of the COVID-19 pandemic and the Chapter 11 filing of our automotive parts subsidiary; risks related to our food packaging activities, including competition from better capitalized competitors, inability of our suppliers to timely deliver raw materials, and the failure to effectively respond to industry changes in casings technology; supply chain issues; inflation, including increased costs of raw materials and shipping, including as a result of the Russia/Ukraine conflict and conflict in the Middle East; interest rate increases; labor shortages and workforce availability; risks related to our real estate activities, including the extent of any tenant bankruptcies and insolvencies; risks related to our home fashion operations, including changes in the availability and price of raw materials, manufacturing disruptions, and changes in transportation costs and delivery times; and other risks and uncertainties detailed from time to time in our filings with the Securities and Exchange Commission including out Annual Report on Form 10-K and our quarterly reports on Form 10-Q under the caption “Risk Factors”. Additionally, there may be other factors not presently known to us or which we currently consider to be immaterial that may cause our actual results to differ materially from the forward-looking statements. Past performance in our Investment segment is not indicative of future performance. We undertake no obligation to publicly update or review any forward-looking information, whether as a result of new information, future developments or otherwise. 

 

Page 2  of 8 

 

 

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(UNAUDITED)

 

   Three Months Ended
September 30,
   Nine Months Ended
September 30,
 
   2023   2022   2023   2022 
   (in millions, except per unit amounts) 
Revenues:                
Net sales  $2,991   $3,334   $8,433   $10,098 
Other revenues from operations   203    197    588    562 
Net (loss) gain from investment activities   (332)   (187)   (1,275)   310 
Interest and dividend income   143    88    481    180 
Other loss, net   (16)   (28)   (57)   (150)
    2,989    3,404    8,170    11,000 
Expenses:                    
Cost of goods sold   2,377    3,026    6,947    8,738 
Other expenses from operations   165    156    483    441 
Selling, general and administrative   209    305    653    921 
Restructuring, net   1        1     
Credit loss on related party note receivable   23        139     
Loss on deconsolidation of subsidiary           246     
Interest expense   148    139    426    424 
    2,923    3,626    8,895    10,524 
Income (loss) before income tax (expense) benefit   66    (222)   (725)   476 
Income tax (expense) benefit   (96)   7    (82)   (93)
Net (loss) income   (30)   (215)   (807)   383 
Less: net (loss) income attributable to non-controlling interests   (24)   (92)   (262)   311 
Net (loss) income attributable to Icahn Enterprises  $(6)  $(123)  $(545)  $72 
                     
Net (loss) income attributable to Icahn Enterprises allocated to:                    
Limited partners  $(6)  $(121)  $(534)  $71 
General partner       (2)   (11)   1 
   $(6)  $(123)  $(545)  $72 
                     
Basic and Diluted (loss) income per LP unit  $(0.01)  $(0.37)  $(1.47)  $0.23 
Basic and Diluted weighted average LP units outstanding   394    324    364    308 
Distributions declared per LP unit  $1.00   $2.00   $5.00   $6.00 

 

Page 3  of 8 

 

 

CONDENSED CONSOLIDATED BALANCE SHEETS

(UNAUDITED)

 

   September 30,   December 31, 
   2023   2022 
   (in millions, except unit amounts) 
ASSETS        
Cash and cash equivalents  $2,890   $2,337 
Cash held at consolidated affiliated partnerships and restricted cash   3,222    2,549 
Investments   3,300    6,809 
Due from brokers   4,677    7,051 
Accounts receivable, net   517    606 
Related party notes receivable, net   59     
Inventories, net   1,085    1,531 
Property, plant and equipment, net   3,937    4,038 
Deferred tax asset   171    127 
Derivative assets, net   127    805 
Goodwill   288    288 
Intangible assets, net   487    533 
Other assets   997    1,240 
Total Assets  $21,757   $27,914 
LIABILITIES AND EQUITY          
Accounts payable  $819   $870 
Accrued expenses and other liabilities   1,926    1,981 
Deferred tax liabilities   354    338 
Derivative liabilities, net   815    691 
Securities sold, not yet purchased, at fair value   3,801    6,495 
Due to brokers   339    885 
Debt   7,075    7,096 
Total liabilities   15,129    18,356 
           
Commitments and contingencies (Note 18)          
           
Equity:          
Limited partners: Depositary units: 410,802,959 units issued and outstanding at September 30, 2023 and 353,572,182 units issued and outstanding at December 31, 2022   4,209    4,647 
General partner   (756)   (747)
Equity attributable to Icahn Enterprises   3,453    3,900 
Equity attributable to non-controlling interests   3,175    5,658 
Total equity   6,628    9,558 
Total Liabilities and Equity  $21,757   $27,914 

 

Page 4  of 8 

 

 

Use of Non-GAAP Financial Measures

 

The Company uses certain non-GAAP financial measures in evaluating its performance. These include non-GAAP EBITDA and Adjusted EBITDA. EBITDA represents earnings from continuing operations before interest expense, income tax (benefit) expense and depreciation and amortization. We define Adjusted EBITDA as EBITDA excluding certain effects of impairment, restructuring costs, certain pension plan expenses, gains/losses on disposition of assets, gains/losses on extinguishment of debt and certain other non-operational charges. We present EBITDA and Adjusted EBITDA on a consolidated basis and on a basis attributable to Icahn Enterprises net of the effects of non-controlling interests. We conduct substantially all of our operations through subsidiaries. The operating results of our subsidiaries may not be sufficient to make distributions to us. In addition, our subsidiaries are not obligated to make funds available to us for payment of our indebtedness, payment of distributions on our depositary units or otherwise, and distributions and intercompany transfers from our subsidiaries to us may be restricted by applicable law or covenants contained in debt agreements and other agreements to which these subsidiaries currently may be subject or into which they may enter into in the future. The terms of any borrowings of our subsidiaries or other entities in which we own equity may restrict dividends, distributions or loans to us. 

 

We believe that providing EBITDA and Adjusted EBITDA to investors has economic substance as these measures provide important supplemental information of our performance to investors and permits investors and management to evaluate the core operating performance of our business without regard to interest, taxes and depreciation and amortization and certain effects of impairment, restructuring costs, certain pension plan expenses, gains/losses on disposition of assets, gains/losses on extinguishment of debt and certain other non-operational charges. Additionally, we believe this information is frequently used by securities analysts, investors and other interested parties in the evaluation of companies that have issued debt. Management uses, and believes that investors benefit from referring to, these non-GAAP financial measures in assessing our operating results, as well as in planning, forecasting and analyzing future periods. Adjusting earnings for these charges allows investors to evaluate our performance from period to period, as well as our peers, without the effects of certain items that may vary depending on accounting methods and the book value of assets. Additionally, EBITDA and Adjusted EBITDA present meaningful measures of performance exclusive of our capital structure and the method by which assets were acquired and financed. 

 

EBITDA and Adjusted EBITDA have limitations as analytical tools, and you should not consider them in isolation, or as substitutes for analysis of our results as reported under generally accepted accounting principles in the United States, or U.S. GAAP. For example, EBITDA and Adjusted EBITDA: 

 

·do not reflect our cash expenditures, or future requirements for capital expenditures, or contractual commitments; 
·do not reflect changes in, or cash requirements for, our working capital needs; and 
·do not reflect the significant interest expense, or the cash requirements necessary to service interest or principal payments on our debt. 

 

Although depreciation and amortization are non-cash charges, the assets being depreciated or amortized often will have to be replaced in the future, and EBITDA and Adjusted EBITDA do not reflect any cash requirements for such replacements. Other companies in the industries in which we operate may calculate EBITDA and Adjusted EBITDA  differently than we do, limiting their usefulness as comparative measures. In addition, EBITDA and Adjusted EBITDA  do not reflect the impact of earnings or charges resulting from matters we consider not to be indicative of our ongoing operations. 

 

EBITDA and Adjusted EBITDA are not measurements of our financial performance under U.S. GAAP and should not be considered as alternatives to net income or any other performance measures derived in accordance with U.S. GAAP or as alternatives to cash flow from operating activities as a measure of our liquidity. Given these limitations, we rely primarily on our U.S. GAAP results and use EBITDA and Adjusted EBITDA only as a supplemental measure of our financial performance. 

 

Page 5  of 8 

 

 

Use of Indicative Net Asset Value Data

 

The Company uses indicative net asset value as an additional method for considering the value of the Company’s assets, and we believe that this information can be helpful to investors. Please note, however, that the indicative net asset value does not represent the market price at which the depositary units trade. Accordingly, data regarding indicative net asset value is of limited use and should not be considered in isolation. 

 

The Company's depositary units are not redeemable, which means that investors have no right or ability to obtain from the Company the indicative net asset value of units that they own. Units may be bought and sold on The Nasdaq Global Select Market at prevailing market prices. Those prices may be higher or lower than the indicative net asset value of the depositary units as calculated by management. 

 

See below for more information on how we calculate the Company’s indicative net asset value. 

 

   September 30,   June 30,   December 31, 
   2023   2023   2022 
   (in millions)(unaudited) 
Market-valued Subsidiaries and Investments:               
Holding Company interest in Investment Funds(1)  $3,634   $3,799   $4,184 
CVR Energy(2)   2,270    2,133    2,231 
Total market-valued subsidiaries and investments  $5,904   $5,932   $6,415 
                
Other Subsidiaries:               
Viskase(3)  $378   $341   $243 
Real Estate Holdings(1)   440    461    455 
WestPoint Home(1)   158    162    156 
Vivus(1)   227    237    241 
                
Automotive Services(4)   601    608    490 
Automotive Parts(1)(5)(6)   8    11    381 
Automotive Owned Real Estate Assets(7)   831    831    831 
Icahn Automotive Group   1,440    1,450    1,702 
                
Total other subsidiaries  $2,643   $2,651   $2,797 
Add: Other Net Assets(8)   117    173    20 
Indicative Gross Asset Value  $8,664   $8,756   $9,232 
Add: Holding Company cash and cash equivalents(9)   1,813    1,574    1,720 
Less: Holding Company debt(9)   (5,308)   (5,308)   (5,309)
Indicative Net Asset Value  $5,169   $5,022   $5,643 

 

Indicative net asset value does not purport to reflect a valuation of IEP. The calculated indicative net asset value does not include any value for our Investment Segment other than the fair market value of our investment in the Investment Funds. A valuation is a subjective exercise and indicative net asset value does not necessarily consider all elements or consider in the adequate proportion the elements that could affect the valuation of IEP. Investors may reasonably differ on what such elements are and their impact on IEP. No representation or assurance, express or implied, is made as to the accuracy and correctness of indicative net asset value as of these dates or with respect to any future indicative or prospective results which may vary.  

 

(1)Represents GAAP equity attributable to us as of each respective date.
(2)Based on closing share price on each date (or if such date was not a trading day, the immediately preceding trading day) and the number of shares owned by the Holding Company as of each respective date. 
(3)Amounts based on market comparables due to lack of material trading volume, valued at 9.0x Adjusted EBITDA for the trailing twelve months ended as of each respective date
(4)Amounts based on market comparables, valued at 10.0x Adjusted EBITDA for the trailing twelve months ended September 30, 2023 and valued at 14.0x Adjusted EDITDA for the trailing twelve months ended June 30, 2023 and December 31, 2022, respectively.

 

Page 6  of 8 

 

 

(5)On January 31, 2023, a subsidiary of Icahn Automotive, IEH Auto Parts Holding LLC and its subsidiaries (“Auto Plus”), an aftermarket parts distributor held within our Automotive segment, filed voluntary petitions in the United States Bankruptcy Court. As a result, IEP deconsolidated Auto Plus, writing down its remaining equity interest to zero which was offset by the recognition of a related party note receivable reflected in Other Net Assets.
(6)During the second quarter of 2023, a wholly owned subsidiary of IEP within the Automotive segment acquired assets from the Auto Plus bankruptcy auction, which are reflected in Automotive Parts.
(7)Management performed a valuation on the owned real-estate with the assistance of third-party consultants to estimate fair-market-value. This analysis utilized property-level market rents, location level profitability, and utilized prevailing cap rates ranging from 6.8% to 8.0% as of each respective date. The valuation assumed that triple net leases are in place for all the locations at rents estimated by management based on market conditions. There is no assurance we would be able to sell the assets on the timeline or at the prices and lease terms we estimate. Different judgments or assumptions would result in different estimates of the value of these real estate assets. Moreover, although we evaluate and provide our indicative net asset value on a regular basis, the estimated values may fluctuate in the interim, so that any actual transaction could result in a higher or lower valuation.
(8)Represents GAAP equity of the Holding Company segment, excluding cash and cash equivalents, debt and non-cash deferred tax assets or liabilities. As of September 30, 2023, Other Net Assets includes $26 million of Automotive segment liabilities assumed from the Auto Plus bankruptcy.
(9)Holding Company’s balance as of each respective date.

 

Page 7  of 8 

 

 

   Three Months Ended
September 30,
   Nine Months Ended
September 30,
 
   2023   2022   2023   2022 
   (in millions)(unaudited) 
Adjusted EBITDA                    
Net (loss) income  $(30)  $(215)  $(807)  $383 
Interest expense, net   113    126    331    407 
Income tax expense (benefit)   96    (7)   82    93 
Depreciation and amortization   133    131    384    380 
EBITDA before non-controlling interests   312    35    (10)   1,263 
Credit loss on related party note receivable   23    -    139    - 
Loss on deconsolidation of subsidiary   -    -    246    - 
Gain on disposition of assets   (3)   (2)   (6)   (4)
Transformation losses   10    12    30    41 
Net loss on extinguishment of debt   -    -    -    1 
Out of period adjustments   -    -    8    - 
Call option lawsuits settlement   -    -    -    79 
Other   3    6    9    11 
Adjusted EBITDA before non-controlling interests  $345   $51   $416   $1,391 
                     
Adjusted EBITDA attributable to IEP                    
Net (loss) income  $(6)  $(123)  $(545)  $72 
Interest expense, net   86    93    245    306 
Income tax expense (benefit)   71    (7)   32    68 
Depreciation and amortization   88    91    265    262 
EBITDA attributable to IEP   239    54    (3)   708 
Credit loss on related party note receivable   23    -    139    - 
Loss on deconsolidation of subsidiary   -    -    246    - 
Gain on disposition of assets   (3)   (2)   (6)   (4)
Transformation losses   10    12    30    41 
Net loss on extinguishment of debt   -    -    -    1 
Out of period adjustments   -    -    8    - 
Call option lawsuits settlement   -    -    -    56 
Other   3    6    8    10 
Adjusted EBITDA attributable to IEP  $272   $70   $422   $812 

 

Investor Contact:

Ted Papapostolou, Chief Financial Officer

IR@ielp.com

(800) 255-2737

 

Page 8  of 8 

 

EX-101.SCH 3 iep-20231103.xsd XBRL TAXONOMY EXTENSION SCHEMA 00000001 - Document - Cover link:presentationLink link:calculationLink link:definitionLink EX-101.LAB 4 iep-20231103_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE Cover [Abstract] Document Type Amendment Flag Amendment Description Document Registration Statement Document Annual Report Document Quarterly Report Document Transition Report Document Shell Company Report Document Shell Company Event Date Document Period Start Date Document Period End Date Document Fiscal Period Focus Document Fiscal Year Focus Current Fiscal Year End Date Entity File Number Entity Registrant Name Entity Central Index Key Entity Primary SIC Number Entity Tax Identification Number Entity Incorporation, State or Country Code Entity Address, Address Line One Entity Address, Address Line Two Entity Address, Address Line Three Entity Address, City or Town Entity Address, State or Province Entity Address, Country Entity Address, Postal Zip Code Country Region City Area Code Local Phone Number Extension Written Communications Soliciting Material Pre-commencement Tender Offer Pre-commencement Issuer Tender Offer Title of 12(b) Security No Trading Symbol Flag Trading Symbol Security Exchange Name Title of 12(g) Security Security Reporting Obligation Annual Information Form Audited Annual Financial Statements Entity Well-known Seasoned Issuer Entity Voluntary Filers Entity Current Reporting Status Entity Interactive Data Current Entity Filer Category Entity Small Business Entity Emerging Growth Company Elected Not To Use the Extended Transition Period Document Accounting Standard Other Reporting Standard Item Number Entity Shell Company Entity Public Float Entity Bankruptcy Proceedings, Reporting Current Entity Common Stock, Shares Outstanding Documents Incorporated by Reference [Text Block] Icahn Enterprises Holdings Member EX-101.PRE 5 iep-20231103_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 6 R1.htm IDEA: XBRL DOCUMENT v3.23.3
Cover
Nov. 03, 2023
Cover [Abstract]  
Document Type 8-K
Amendment Flag false
Document Period End Date Nov. 03, 2023
Entity File Number 1-9516
Entity Registrant Name ICAHN ENTERPRISES L.P.
Entity Central Index Key 0000813762
Entity Tax Identification Number 13-3398766
Entity Incorporation, State or Country Code DE
Entity Address, Address Line One 16690 Collins Avenue
Entity Address, Address Line Two PH-1
Entity Address, City or Town Sunny Isles Beach
Entity Address, State or Province FL
Entity Address, Postal Zip Code 33160
City Area Code 305
Local Phone Number 422-4100
Written Communications false
Soliciting Material false
Pre-commencement Tender Offer false
Pre-commencement Issuer Tender Offer false
Title of 12(b) Security Depositary Units of Icahn Enterprises L.P. Representing Limited Partner Interests
Trading Symbol IEP
Security Exchange Name NASDAQ
Entity Emerging Growth Company false
XML 7 tm2329796d1_8k_htm.xml IDEA: XBRL DOCUMENT 0000813762 2023-11-03 2023-11-03 iso4217:USD shares iso4217:USD shares false 0000813762 8-K 2023-11-03 1-9516 ICAHN ENTERPRISES L.P. 16690 Collins Avenue PH-1 Sunny Isles Beach FL 33160 305 422-4100 DE 13-3398766 false false false false Depositary Units of Icahn Enterprises L.P. Representing Limited Partner Interests IEP NASDAQ false EXCEL 8 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx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

-8?20$3;8T.P6BP^0"X99K>] M9!:G%C:^? MVZH:TE[VE-S9NMQ=%A?BTX'HE'QY%V)N:I%FGJ:QJ,';>$<-!)U4Q-Z*0CZF ML6&P9:P!Q+MTFF6SU%L,9KD8M;:X1+_)UW,#ECQ ,ZE._< M]'<')O$8T.,5RMQD)HDU75Z(\4I!K-L53,[E9C(,]L""Q1]ZUYG\M(?8,V(/ M'U:-Y&:6J6"%'*7?Z/6M>CR#+@^H%7I")\!K*_#,U#88CIV,IDAO8O0]C.=0 MXIS_4R-5%1:PIJ+U$&3HD<%U!D.LL8DF"=9#;E9T!N[RZ .;O\P>=0>6N=6RKV'5[+E&''\GN4/ M4$L#!!0 ( #I 8U&PO7W)E;',O=V]R:V)O M;VLN>&UL+G)E;'.UD3T.@S ,A:\2Y0 U4*E#!4Q=6"LN$ 7S(Q(2Q:X*MR^% M 9 Z=&&RGBU_[\E.GV@4=VZ@MO,D1FL&RF3+[.\ I%NTBB[.XS!/:A>LXEF& M!KS2O6H0DBBZ0=@S9)[NF:*'3^ 5!+ P04 " Z0&-799!YDAD! #/ P $P %M#;VYT96YT7U1Y M<&5S72YX;6RMDTU.PS 0A:\295LE+BQ8H*8;8 M=< %C3QJK_I-G6M+;,T[: M2J 2%85-K'C>O,^>EZS>CQ&PZ)WUV)0=47P4 E4'3F(=(GBNM"$Y2?R:MB)* MM9-;$/?+Y8-0P1-XJBA[E.O5,[1R;ZEXZ7D;3?!-FI6.5Z*U .EK M>MKBRAE#VQH%.JB]XY8:8P*IL0,@9^O1=#%-)IXPC,^[V?S!9@K(RDT*$3FQ M!'_'G2/)W55D(TADIJ]X(;+U[/M!3EN#OI'-X_T,:3?D@6)8YL_X>\87_QO. M\1'"[K\_L;S63AI_YHOA/UY_ 5!+ 0(4 Q0 ( #I 8U<'04UB@0 +$ M 0 " 0 !D;V-0&UL4$L! A0#% M @ .D!C5].A&UL4$L! A0#% @ .D!C5YE&PO=V]R:W-H965T&UL4$L! A0#% @ .D!C5Y^@&_"Q @ X@P T M ( !R0P 'AL+W-T>6QE&PO=V]R:V)O M;VLN>&UL4$L! A0#% @ .D!C5R0>FZ*M ^ $ !H M ( ![A$ 'AL+U]R96QS+W=O9(9 0 SP, !, ( !TQ( %M#;VYT96YT7U1Y ><&5S72YX;6Q02P4& D "0 ^ @ '10 end XML 9 Show.js IDEA: XBRL DOCUMENT // Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission. Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105. var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0); e.removeAttribute('id');a.parentNode.appendChild(e)}} if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'} e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}} XML 10 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 11 FilingSummary.xml IDEA: XBRL DOCUMENT 3.23.3 html 1 23 1 false 0 0 false 3 false false R1.htm 00000001 - Document - Cover Sheet http://ielp.com/role/Cover Cover Cover 1 false false All Reports Book All Reports iep-20231103.xsd iep-20231103_lab.xml iep-20231103_pre.xml tm2329796d1_8k.htm http://xbrl.sec.gov/dei/2023 true false JSON 13 MetaLinks.json IDEA: XBRL DOCUMENT { "version": "2.2", "instance": { "tm2329796d1_8k.htm": { "nsprefix": "iep", "nsuri": "http://ielp.com/20231103", "dts": { "schema": { "local": [ "iep-20231103.xsd" ], "remote": [ "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd", "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd", "http://www.xbrl.org/2003/xl-2003-12-31.xsd", "http://www.xbrl.org/2003/xlink-2003-12-31.xsd", "http://www.xbrl.org/2005/xbrldt-2005.xsd", "http://www.xbrl.org/2006/ref-2006-02-27.xsd", "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd", "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd", "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd", "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd", "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd", "https://xbrl.sec.gov/country/2023/country-2023.xsd", "https://xbrl.sec.gov/dei/2023/dei-2023.xsd" ] }, "labelLink": { "local": [ "iep-20231103_lab.xml" ] }, "presentationLink": { "local": [ "iep-20231103_pre.xml" ] }, "inline": { "local": [ "tm2329796d1_8k.htm" ] } }, "keyStandard": 23, "keyCustom": 0, "axisStandard": 0, "axisCustom": 0, "memberStandard": 0, "memberCustom": 0, "hidden": { "total": 2, "http://xbrl.sec.gov/dei/2023": 2 }, "contextCount": 1, "entityCount": 1, "segmentCount": 0, "elementCount": 59, "unitCount": 3, "baseTaxonomies": { "http://xbrl.sec.gov/dei/2023": 23 }, "report": { "R1": { "role": "http://ielp.com/role/Cover", "longName": "00000001 - Document - Cover", "shortName": "Cover", "isDefault": "true", "groupType": "document", "subGroupType": "", "menuCat": "Cover", "order": "1", "firstAnchor": { "contextRef": "AsOf2023-11-03", "name": "dei:DocumentType", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "span", "b", "p", "body", "html" ], "reportCount": 1, "baseRef": "tm2329796d1_8k.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "AsOf2023-11-03", "name": "dei:DocumentType", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "span", "b", "p", "body", "html" ], "reportCount": 1, "baseRef": "tm2329796d1_8k.htm", "first": true, "unique": true } } }, "tag": { "dei_SecurityExchangeName": { "xbrltype": "edgarExchangeCodeItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "SecurityExchangeName", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Security Exchange Name", "documentation": "Name of the Exchange on which a security is registered." } } }, "auth_ref": [ "r4" ] }, "dei_EntityAddressCountry": { "xbrltype": "countryCodeItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressCountry", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, Country", "documentation": "ISO 3166-1 alpha-2 country code." } } }, "auth_ref": [] }, "dei_AuditedAnnualFinancialStatements": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "AuditedAnnualFinancialStatements", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Audited Annual Financial Statements", "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements." } } }, "auth_ref": [ "r14" ] }, "dei_EntityCurrentReportingStatus": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCurrentReportingStatus", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Current Reporting Status", "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure." } } }, "auth_ref": [] }, "dei_EntityFilerCategory": { "xbrltype": "filerCategoryItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityFilerCategory", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Filer Category", "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure." } } }, "auth_ref": [ "r2" ] }, "dei_OtherReportingStandardItemNumber": { "xbrltype": "otherReportingStandardItemNumberItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "OtherReportingStandardItemNumber", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Other Reporting Standard Item Number", "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS." } } }, "auth_ref": [ "r13" ] }, "dei_EntityCentralIndexKey": { "xbrltype": "centralIndexKeyItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCentralIndexKey", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Central Index Key", "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK." } } }, "auth_ref": [ "r2" ] }, "dei_CurrentFiscalYearEndDate": { "xbrltype": "gMonthDayItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CurrentFiscalYearEndDate", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Current Fiscal Year End Date", "documentation": "End date of current fiscal year in the format --MM-DD." } } }, "auth_ref": [] }, "dei_PreCommencementTenderOffer": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "PreCommencementTenderOffer", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Pre-commencement Tender Offer", "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act." } } }, "auth_ref": [ "r8" ] }, "dei_DocumentType": { "xbrltype": "submissionTypeItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentType", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Type", "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'." } } }, "auth_ref": [] }, "dei_EntityAddressStateOrProvince": { "xbrltype": "stateOrProvinceItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressStateOrProvince", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, State or Province", "documentation": "Name of the state or province." } } }, "auth_ref": [] }, "dei_DocumentAnnualReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentAnnualReport", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Annual Report", "documentation": "Boolean flag that is true only for a form used as an annual report." } } }, "auth_ref": [ "r11", "r13", "r14" ] }, "dei_DocumentQuarterlyReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentQuarterlyReport", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Quarterly Report", "documentation": "Boolean flag that is true only for a form used as an quarterly report." } } }, "auth_ref": [ "r12" ] }, "dei_EntityExTransitionPeriod": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityExTransitionPeriod", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Elected Not To Use the Extended Transition Period", "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards." } } }, "auth_ref": [ "r19" ] }, "dei_EntityPublicFloat": { "xbrltype": "monetaryItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityPublicFloat", "crdr": "credit", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Public Float", "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter." } } }, "auth_ref": [] }, "dei_DocumentShellCompanyReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentShellCompanyReport", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Shell Company Report", "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act." } } }, "auth_ref": [ "r13" ] }, "dei_EntityRegistrantName": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityRegistrantName", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Registrant Name", "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC." } } }, "auth_ref": [ "r2" ] }, "dei_DocumentPeriodStartDate": { "xbrltype": "dateItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentPeriodStartDate", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Period Start Date", "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format." } } }, "auth_ref": [] }, "dei_EntityFileNumber": { "xbrltype": "fileNumberItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityFileNumber", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity File Number", "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen." } } }, "auth_ref": [] }, "dei_EntityAddressAddressLine2": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressAddressLine2", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, Address Line Two", "documentation": "Address Line 2 such as Street or Suite number" } } }, "auth_ref": [] }, "dei_LocalPhoneNumber": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "LocalPhoneNumber", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Local Phone Number", "documentation": "Local phone number for entity." } } }, "auth_ref": [] }, "dei_PreCommencementIssuerTenderOffer": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "PreCommencementIssuerTenderOffer", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Pre-commencement Issuer Tender Offer", "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act." } } }, "auth_ref": [ "r7" ] }, "dei_EntityEmergingGrowthCompany": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityEmergingGrowthCompany", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Emerging Growth Company", "documentation": "Indicate if registrant meets the emerging growth company criteria." } } }, "auth_ref": [ "r2" ] }, "dei_Security12bTitle": { "xbrltype": "securityTitleItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "Security12bTitle", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Title of 12(b) Security", "documentation": "Title of a 12(b) registered security." } } }, "auth_ref": [ "r1" ] }, "dei_AmendmentFlag": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "AmendmentFlag", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Amendment Flag", "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission." } } }, "auth_ref": [] }, "dei_EntityIncorporationStateCountryCode": { "xbrltype": "edgarStateCountryItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityIncorporationStateCountryCode", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Incorporation, State or Country Code", "documentation": "Two-character EDGAR code representing the state or country of incorporation." } } }, "auth_ref": [] }, "dei_Extension": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "Extension", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Extension", "documentation": "Extension number for local phone number." } } }, "auth_ref": [] }, "dei_EntityInteractiveDataCurrent": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityInteractiveDataCurrent", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Interactive Data Current", "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files)." } } }, "auth_ref": [ "r16" ] }, "dei_EntityBankruptcyProceedingsReportingCurrent": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityBankruptcyProceedingsReportingCurrent", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Bankruptcy Proceedings, Reporting Current", "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not. Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element." } } }, "auth_ref": [ "r6" ] }, "dei_DocumentShellCompanyEventDate": { "xbrltype": "dateItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentShellCompanyEventDate", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Shell Company Event Date", "documentation": "Date of event requiring a shell company report." } } }, "auth_ref": [ "r13" ] }, "dei_EntityAddressAddressLine1": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressAddressLine1", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, Address Line One", "documentation": "Address Line 1 such as Attn, Building Name, Street Name" } } }, "auth_ref": [] }, "dei_DocumentFiscalYearFocus": { "xbrltype": "gYearItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentFiscalYearFocus", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Fiscal Year Focus", "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006." } } }, "auth_ref": [] }, "dei_DocumentRegistrationStatement": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentRegistrationStatement", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Registration Statement", "documentation": "Boolean flag that is true only for a form used as a registration statement." } } }, "auth_ref": [ "r0" ] }, "dei_EntityCommonStockSharesOutstanding": { "xbrltype": "sharesItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCommonStockSharesOutstanding", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Common Stock, Shares Outstanding", "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument." } } }, "auth_ref": [] }, "dei_EntityAddressCityOrTown": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressCityOrTown", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, City or Town", "documentation": "Name of the City or Town" } } }, "auth_ref": [] }, "dei_AmendmentDescription": { "xbrltype": "stringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "AmendmentDescription", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Amendment Description", "documentation": "Description of changes contained within amended document." } } }, "auth_ref": [] }, "dei_EntityVoluntaryFilers": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityVoluntaryFilers", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Voluntary Filers", "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act." } } }, "auth_ref": [] }, "dei_CityAreaCode": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CityAreaCode", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "City Area Code", "documentation": "Area code of city" } } }, "auth_ref": [] }, "dei_DocumentFiscalPeriodFocus": { "xbrltype": "fiscalPeriodItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentFiscalPeriodFocus", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Fiscal Period Focus", "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY." } } }, "auth_ref": [] }, "dei_EntityWellKnownSeasonedIssuer": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityWellKnownSeasonedIssuer", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Well-known Seasoned Issuer", "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A." } } }, "auth_ref": [ "r17" ] }, "dei_NoTradingSymbolFlag": { "xbrltype": "trueItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "NoTradingSymbolFlag", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "No Trading Symbol Flag", "documentation": "Boolean flag that is true only for a security having no trading symbol." } } }, "auth_ref": [] }, "dei_CountryRegion": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CountryRegion", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Country Region", "documentation": "Region code of country" } } }, "auth_ref": [] }, "dei_DocumentPeriodEndDate": { "xbrltype": "dateItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentPeriodEndDate", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Period End Date", "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD." } } }, "auth_ref": [] }, "dei_EntityAddressAddressLine3": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressAddressLine3", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, Address Line Three", "documentation": "Address Line 3 such as an Office Park" } } }, "auth_ref": [] }, "dei_EntityTaxIdentificationNumber": { "xbrltype": "employerIdItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityTaxIdentificationNumber", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Tax Identification Number", "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS." } } }, "auth_ref": [ "r2" ] }, "dei_EntityShellCompany": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityShellCompany", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Shell Company", "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act." } } }, "auth_ref": [ "r2" ] }, "dei_SolicitingMaterial": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "SolicitingMaterial", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Soliciting Material", "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act." } } }, "auth_ref": [ "r10" ] }, "dei_EntitySmallBusiness": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntitySmallBusiness", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Small Business", "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)." } } }, "auth_ref": [ "r2" ] }, "dei_TradingSymbol": { "xbrltype": "tradingSymbolItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "TradingSymbol", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Trading Symbol", "documentation": "Trading symbol of an instrument as listed on an exchange." } } }, "auth_ref": [] }, "dei_AnnualInformationForm": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "AnnualInformationForm", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Annual Information Form", "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form." } } }, "auth_ref": [ "r14" ] }, "dei_WrittenCommunications": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "WrittenCommunications", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Written Communications", "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act." } } }, "auth_ref": [ "r18" ] }, "dei_Security12gTitle": { "xbrltype": "securityTitleItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "Security12gTitle", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Title of 12(g) Security", "documentation": "Title of a 12(g) registered security." } } }, "auth_ref": [ "r5" ] }, "dei_DocumentTransitionReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentTransitionReport", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Transition Report", "documentation": "Boolean flag that is true only for a form used as a transition report." } } }, "auth_ref": [ "r15" ] }, "dei_EntityPrimarySicNumber": { "xbrltype": "sicNumberItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityPrimarySicNumber", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Primary SIC Number", "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity." } } }, "auth_ref": [ "r14" ] }, "dei_SecurityReportingObligation": { "xbrltype": "securityReportingObligationItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "SecurityReportingObligation", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Security Reporting Obligation", "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act." } } }, "auth_ref": [ "r9" ] }, "dei_DocumentsIncorporatedByReferenceTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentsIncorporatedByReferenceTextBlock", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Documents Incorporated by Reference [Text Block]", "documentation": "Documents incorporated by reference." } } }, "auth_ref": [ "r3" ] }, "dei_CoverAbstract": { "xbrltype": "stringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CoverAbstract", "lang": { "en-us": { "role": { "label": "Cover [Abstract]", "documentation": "Cover page." } } }, "auth_ref": [] }, "dei_EntityAddressPostalZipCode": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressPostalZipCode", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, Postal Zip Code", "documentation": "Code for the postal or zip code" } } }, "auth_ref": [] }, "dei_DocumentAccountingStandard": { "xbrltype": "accountingStandardItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentAccountingStandard", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Accounting Standard", "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'." } } }, "auth_ref": [ "r13" ] } } } }, "std_ref": { "r0": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12" }, "r1": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "b" }, "r2": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "b-2" }, "r3": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "b-23" }, "r4": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "d1-1" }, "r5": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "g" }, "r6": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12, 13, 15d" }, "r7": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "13e", "Subsection": "4c" }, "r8": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "14d", "Subsection": "2b" }, "r9": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "15", "Subsection": "d" }, "r10": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Section": "14a", "Number": "240", "Subsection": "12" }, "r11": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 10-K", "Number": "249", "Section": "310" }, "r12": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 10-Q", "Number": "240", "Section": "308", "Subsection": "a" }, "r13": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 20-F", "Number": "249", "Section": "220", "Subsection": "f" }, "r14": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 40-F", "Number": "249", "Section": "240", "Subsection": "f" }, "r15": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Forms 10-K, 10-Q, 20-F", "Number": "240", "Section": "13", "Subsection": "a-1" }, "r16": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Regulation S-T", "Number": "232", "Section": "405" }, "r17": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Securities Act", "Number": "230", "Section": "405" }, "r18": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Securities Act", "Number": "230", "Section": "425" }, "r19": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Securities Act", "Number": "7A", "Section": "B", "Subsection": "2" } } } ZIP 14 0001104659-23-114015-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001104659-23-114015-xbrl.zip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�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end