Accounting policies

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Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Aggregate Ownership interest of Parent and Holding Company Subsidiaries

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Recorded revenue with respect to deferred revenue Outstanding

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Revenue, current portion of remaining performance obligation

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Represents turnaround term for assets represents costs for planned major maintenance activities that require shutdown of significant parts of a plant to perform necessary inspection, cleaning, repairs, and replacement of assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.

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Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

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Amount of short-term and long-term debt and lease obligation.

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Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable.

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The amount of LIFO (last in first out) inventory present at the reporting date when inventory is also valued using different valuation methods.

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Term of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.

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Percentage investment held by members or limited partners of limited liability company (LLC) or limited partnership (LP).

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The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.

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Amount of liability, recognized in statement of financial position, for pension, other postretirement and postemployment benefits.

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Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Amount of transaction price allocated to performance obligation that has not been recognized as revenue.

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The number of units or percentage investment held in the subsidiary by the limited liability company or limited partnership.

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Basis of Presentation and Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Line Items]
Debt	$ 7,692	$ 8,059
Fair value of long-term debt	7,800	8,200
Restricted cash	2,115	1,612
Portion of inventory under LIFO method	264	555
Post-retirement benefit liability	55	81
Accumulated other comprehensive loss	$ (74)	(80)
Aggregate general partner ownership interest of parent and operating subsidiary	1.99%
Icahn Enterprises G.P.
Accounting Policies [Line Items]
Affiliate ownership interest	98.01%
Aggregate general partner ownership interest of parent and operating subsidiary	1.99%
Icahn Enterprises Holdings
Accounting Policies [Line Items]
Percentage of equity ownership in operating subsidiary	99.00%
Affiliate ownership interest	99.00%
Icahn Enterprises Holdings LP
Accounting Policies [Line Items]
Affiliate ownership interest	98.01%
Cash held at consolidated affiliated partnerships [Member]
Accounting Policies [Line Items]
Restricted cash	$ 102	686
Restricted cash
Accounting Policies [Line Items]
Restricted cash	2,013	926
Real Estate Segment
Accounting Policies [Line Items]
Debt	1	1
Restricted cash	$ 11	8
Real Estate Segment \| Minimum
Accounting Policies [Line Items]
Lessee term	5 years
Real Estate Segment \| Maximum
Accounting Policies [Line Items]
Lessee term	39 years
Food Packaging Segment
Accounting Policies [Line Items]
Debt	$ 155	$ 151
Lessee term	10 years 6 months	11 years 1 month 6 days
Energy Segment
Accounting Policies [Line Items]
Debt	$ 1,660	$ 1,691
Restricted cash	$ 7	$ 7
Lessee term	4 years 1 month 6 days	3 years 1 month 6 days
Remaining performance obligation expected to be recognized as revenue within one year	$ 6
Remaining performance obligation for contracts with an original expected duration of more than one year	10
Deferred revenue	87	$ 31
Recorded revenue	$ 30	27	$ 68
Energy Segment \| Minimum \| Refineries
Accounting Policies [Line Items]
Turnaround Term of Plants	4 years
Energy Segment \| Minimum \| Nitrogen Fertilizer Plants
Accounting Policies [Line Items]
Turnaround Term of Plants	2 years
Energy Segment \| Maximum \| Refineries
Accounting Policies [Line Items]
Turnaround Term of Plants	5 years
Energy Segment \| Maximum \| Nitrogen Fertilizer Plants
Accounting Policies [Line Items]
Turnaround Term of Plants	3 years
Automotive Segment
Accounting Policies [Line Items]
Debt	$ 26	368
Restricted cash	$ 17	$ 20
Lessee term	4 years 10 months 24 days	4 years 7 months 6 days
Deferred revenue	$ 42	$ 41
Recorded revenue	$ 24	$ 25	$ 21