There are plenty of articles going into great detail- here is one- but essentially it is a showcase for Rand’s moronic and hateful Objectivist philosophy and it has such ludicrous ideas in it as suggesting railroads would do great if it wasn’t for the pesky government getting in their way and after society collapses, the brilliant industrialists will all live in paradise just as soon as we find a way to create electricity by violating the laws of physics.
For those who are already familiar, this cartoon summarizes the problem with Atlas Shrugged quite succinctly.