Alliancebernstein 10-Q 24 Oct 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	ALLIANCEBERNSTEIN L.P.
Entity Central Index Key	1109448
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	264,472,328
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	30-Sep-13

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Financial Condition (unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
ASSETS
Cash and cash equivalents	$607,193	$627,182
Cash and securities segregated, at fair value (cost: $834,198 and $1,551,177)	834,356	1,551,326
Receivables, net:
Brokers and dealers	312,493	408,037
Brokerage clients	998,672	942,034
Fees	241,219	265,685
Investments:
Long-term incentive compensation-related	114,631	122,977
Other	549,836	609,357
Furniture, equipment and leasehold improvements, net	176,311	196,125
Goodwill	2,954,327	2,954,327
Intangible assets, net	152,982	169,208
Deferred sales commissions, net	74,812	95,430
Other assets	176,860	173,362
Total assets	7,193,692	8,115,050
Payables:
Brokers and dealers	244,392	220,736
Securities sold not yet purchased	59,682	63,838
Brokerage clients	1,552,952	2,563,061
AllianceBernstein mutual funds	96,299	156,679
Accounts payable and accrued expenses	524,368	499,076
Accrued compensation and benefits	638,902	485,229
Debt	163,000	323,163
Total liabilities	3,279,595	4,311,782
Commitments and contingencies (See Note 12)
Capital:
General Partner	38,932	41,213
Limited partners: 264,472,328 and 277,600,901 units issued and outstanding	3,938,045	4,165,461
Receivables from affiliates	-13,338	-8,441
Holding Units held for long-term incentive compensation plans	-37,169	-389,941
Accumulated other comprehensive loss	-57,667	-48,526
Partners' capital attributable to AllianceBernstein Unitholders	3,868,803	3,759,766
Non-controlling interests in consolidated entities	45,294	43,502
Total capital	3,914,097	3,803,268
Total liabilities and capital	$7,193,692	$8,115,050

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Financial Condition (unaudited) (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified
ASSETS
Cash and securities segregated, at cost	$834,198	$1,551,177
Capital:
Limited partners, units issued (in units)	264,472,328	277,600,901
Limited partners, units outstanding (in units)	264,472,328	277,600,901

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Income (unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues:
Investment advisory and services fees	$449,250	$464,332	$1,352,152	$1,313,755
Bernstein research services	107,355	100,637	331,811	309,988
Distribution revenues	113,968	105,605	353,488	293,702
Dividend and interest income	4,419	5,071	13,399	14,458
Investment gains (losses)	6,460	7,210	21,761	27,316
Other revenues	25,272	26,154	79,027	75,283
Total revenues	706,724	709,009	2,151,638	2,034,502
Less: Interest expense	646	851	2,163	2,372
Net revenues	706,078	708,158	2,149,475	2,032,130
Expenses:
Employee compensation and benefits	302,526	300,869	910,248	876,233
Promotion and servicing:
Distribution-related payments	101,368	94,779	322,034	260,768
Amortization of deferred sales commissions	10,363	10,658	31,762	29,096
Other	48,140	47,514	155,464	149,023
General and administrative:
General and administrative	104,770	135,729	314,520	389,949
Real estate charges	24,125	168,086	26,698	184,142
Interest on borrowings	612	877	2,388	2,602
Amortization of intangible assets	5,556	5,467	16,891	16,146
Total expenses	597,460	763,979	1,780,005	1,907,959
Operating income (loss)	108,618	-55,821	369,470	124,171
Income taxes	7,257	-7,572	27,988	4,969
Net income (loss)	101,361	-48,249	341,482	119,202
Net income (loss) of consolidated entities attributable to non-controlling interests	1,413	-4,003	6,304	1,985
Net income (loss) attributable to AllianceBernstein Unitholders	$99,948	($44,246)	$335,178	$117,217
Net income (loss) per AllianceBernstein Unit:
Basic (in dollars per share)	$0.37	($0.16)	$1.21	$0.42
Diluted (in dollars per share)	$0.37	($0.16)	$1.21	$0.42

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Comprehensive Income (unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Condensed Consolidated Statements of Comprehensive Income (unaudited) [Abstract]
Net income (loss)	$101,361	($48,249)	$341,482	$119,202
Other comprehensive income (loss):
Foreign currency translation adjustments	9,057	6,197	-9,620	4,186
Income tax benefit	0	0	0	796
Foreign currency translation adjustments, net of tax	9,057	6,197	-9,620	4,982
Unrealized gains on investments:
Unrealized gains arising during period	137	321	440	1,091
Less: reclassification adjustment for gains (losses) included in net income	0	-45	6	-27
Change in unrealized gains on investments	137	366	434	1,118
Income tax (expense)	-25	-103	-346	-565
Unrealized gains on investments, net of tax	112	263	88	553
Changes in employee benefit related items:
Amortization of transition asset	0	-35	-47	-107
Amortization of prior service cost	-872	26	-818	80
Recognized actuarial loss	606	211	1,196	365
Changes in employee benefit related items	-266	202	331	338
Income tax benefit (expense)	3	-287	-96	-290
Employee benefit related items, net of tax	-263	-85	235	48
Other comprehensive income (loss)	8,906	6,375	-9,297	5,583
Less: Comprehensive income (loss) in consolidated entities attributable to non-controlling interests	1,354	-3,933	6,147	1,994
Comprehensive income (loss) attributable to AllianceBernstein Unitholders	$108,913	($37,941)	$326,038	$122,791

Condensed_Consolidated_Stateme4

Condensed Consolidated Statements of Cash Flows (unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:
Net income	$341,482	$119,202
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of deferred sales commissions	31,762	29,096
Amortization of non-cash long-term incentive compensation	13,372	11,996
Depreciation and other amortization	45,763	59,968
Unrealized (gains) on long-term incentive compensation-related investments	-10,711	-15,128
Unrealized (gains) on consolidated venture capital fund	-20,601	-13,433
Unrealized (gains) on other investments	-4,993	-36,061
Real estate asset write-off charge	3,764	33,017
Other, net	-4,889	-248
Changes in assets and liabilities:
Decrease in segregated cash and securities	716,970	331,548
Decrease (increase) in receivables	85,778	-32,660
Decrease in investments	111,276	134,197
(Increase) in deferred sales commissions	-11,144	-64,690
(Increase) in other assets	-18,319	-3,583
(Decrease) in payables	-1,067,994	-361,005
(Decrease) increase in accounts payable and accrued expenses	-13,859	129,750
Increase in accrued compensation and benefits	284,502	209,499
Net cash provided by operating activities	482,159	531,465
Cash flows from investing activities:
Purchases of investments	-7,950	-96
Proceeds from sales of investments	43	423
Purchases of furniture, equipment and leasehold improvements	-13,069	-15,479
Proceeds from sales of furniture, equipment and leasehold improvements	11	3,221
Net cash used in investing activities	-20,965	-11,931
Cash flows from financing activities:
(Repayment) of commercial paper, net	-181,059	-204,716
Proceeds from bank loan	20,000	0
Increase (decrease) in overdrafts payable	40,149	-1,318
Distributions to General Partner and unitholders	-338,112	-206,694
Distributions to non-controlling interests in consolidated entities	-4,355	-9,833
Capital contributions from General Partner	2,001	2,522
Capital contributions from Holding	2,707	0
Additional investments by Holding from distributions paid to AllianceBernstein consolidated rabbi trust	12,987	6,071
Additional investments by Holding with proceeds from exercise of compensatory options to buy Holding Units	13,859	0
Purchases of Holding Units to fund long-term incentive compensation plan awards, net	-44,903	-134,937
Purchases of AllianceBernstein Units	-462	-3,049
Debt issuance costs	0	-1,933
Other	-13	-24
Net cash used in financing activities	-477,201	-553,911
Effect of exchange rate changes on cash and cash equivalents	-3,982	6,264
Net (decrease) in cash and cash equivalents	-19,989	-28,113
Cash and cash equivalents as of beginning of the period	627,182	638,681
Cash and cash equivalents as of end of the period	$607,193	$610,568

Business_Description_Organizat

Business Description, Organization and Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Business Description, Organization and Basis of Presentation [Abstract]
Business Description, Organization and Basis of Presentation	1	Business Description, Organization and Basis of Presentation
	Business Description
	We provide research, diversified investment management and related services globally to a broad range of clients. Our principal services include:
		•	Institutional Services – servicing our institutional clients, including unaffiliated corporate and public employee pension funds, endowment funds, domestic and foreign institutions and governments, and affiliates such as AXA and certain of its insurance company subsidiaries, by means of separately-managed accounts, sub-advisory relationships, structured products, collective investment trusts, mutual funds, hedge funds and other investment vehicles.
		•	Retail Services – servicing our retail clients, primarily by means of retail mutual funds sponsored by AllianceBernstein or an affiliated company, sub-advisory relationships with mutual funds sponsored by third parties, separately-managed account programs sponsored by financial intermediaries worldwide and other investment vehicles.
		•	Private Client Services – servicing our private clients, including high-net-worth individuals, trusts and estates, charitable foundations, partnerships, private and family corporations, and other entities, by means of separately-managed accounts, hedge funds, mutual funds and other investment vehicles.
		•	Bernstein Research Services – servicing institutional investors seeking high-quality research, portfolio strategy advice and brokerage-related services.
	We also provide distribution, shareholder servicing and administrative services to the mutual funds we sponsor.
	Our high-quality, in-depth research is the foundation of our business. Our research disciplines include fundamental, quantitative and economic research and currency forecasting. In addition, we have created several specialized research initiatives, including research examining global strategic developments that can affect multiple industries and geographies.
	We provide a broad range of investment services with expertise in:
		•	Equity securities, including value, growth and core equities;
		•	Fixed income securities, including taxable and tax-exempt securities;
		•	Passive management, including index and enhanced index strategies;
		•	Alternative investments, including hedge funds, fund of funds and private equity (e.g., direct real estate investing); and
		•	Multi-asset services and solutions, including dynamic asset allocation, customized target date funds, target risk funds and other strategies tailored to help clients meet their investment goals.
	In providing these services, we consider various portfolio characteristics, including market capitalization (e.g., large-, mid- and small-cap equities), term (e.g., long-, intermediate- and short-duration debt securities), and geography (e.g., U.S., international, global, emerging markets, regional and local), in major markets around the world.
	Organization
	As of September 30, 2013, AXA, a société anonyme organized under the laws of France and the holding company for an international group of insurance and related financial services companies, through certain of its subsidiaries (“AXA and its subsidiaries”) owned approximately 1.6% of the issued and outstanding units representing assignments of beneficial ownership of limited partnership interests in AllianceBernstein Holding L.P. (“Holding Units”).
	As of September 30, 2013, the ownership structure of AllianceBernstein, expressed as a percentage of general and limited partnership interests, was as follows:
	AXA and its subsidiaries			64	%
	Holding			34.5
	Unaffiliated holders			1.5
				100	%
	AllianceBernstein Corporation (an indirect wholly-owned subsidiary of AXA, “General Partner”) is the general partner of both AllianceBernstein Holding L.P. (“Holding”) and AllianceBernstein. AllianceBernstein Corporation owns 100,000 general partnership units in Holding and a 1% general partnership interest in AllianceBernstein. Including both the general partnership and limited partnership interests in Holding and AllianceBernstein, AXA and its subsidiaries had an approximate 64.6% economic interest in AllianceBernstein as of September 30, 2013.
	Basis of Presentation
	The interim condensed consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the interim results, have been made. The preparation of the condensed consolidated financial statements requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the interim reporting periods. Actual results could differ from those estimates. The December 31, 2012 condensed consolidated statement of financial condition was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America.
	The condensed consolidated financial statements include AllianceBernstein and its majority-owned and/or controlled subsidiaries. All significant inter-company transactions and balances among the consolidated entities have been eliminated.
	Reclassification and Revision
	During 2013, we reclassified prior-period amounts relating to the servicing portion of the investment advisory base fees earned by AllianceBernstein Japan Ltd. (a wholly-owned subsidiary of AllianceBernstein) for the distribution of local-market funds from investment advisory base fees to distribution revenues in the condensed consolidated statement of income to conform to the current year’s presentation. This reclassification is consistent with the methodology used by AllianceBernstein Luxembourg S.A. (a wholly-owned subsidiary of AllianceBernstein, “AllianceBernstein Luxembourg”) related to the distribution of Non-U.S Funds.

Accounting_Pronouncements

Accounting Pronouncements	9 Months Ended
	Sep. 30, 2013
Accounting Pronouncements [Abstract]
Accounting Pronouncements	2	Accounting Pronouncements
	Recently Adopted Accounting Pronouncements
	In December 2011, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2011-11, Disclosures about Offsetting Assets and Liabilities. The amended standard requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. We adopted this standard effective as of January 1, 2013 (see Note 10) and there was no material impact on our consolidated financial statements.
	In February 2013, the FASB issued ASU 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. The standard requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. We adopted this standard effective as of January 1, 2013. However, no additional disclosures are required because amounts reclassified out of accumulated other comprehensive income are not material.
	Accounting Pronouncements Not Yet Adopted
	In March 2013, the FASB issued ASU 2013-05, Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity. The amendment is effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013 and is not expected to have a material impact on our financial condition or results of operations.
	In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. The amendment is effective prospectively for fiscal years (and interim periods within those years) beginning after December 15, 2013 and is not expected to have a material impact on our financial condition or results of operations.

Longterm_Incentive_Compensatio

Long-term Incentive Compensation Plans	9 Months Ended
	Sep. 30, 2013
Long-term Incentive Compensation Plans [Abstract]
Long-term Incentive Compensation Plans	3	Long-term Incentive Compensation Plans
	We maintain several unfunded, non-qualified long-term incentive compensation plans under which annual awards to employees are made generally in the fourth quarter.
	Awards granted in the fourth quarter of 2012 allowed participants to allocate their awards between restricted Holding Units and deferred cash. Participants (except certain members of senior management) generally could allocate up to 50% of their awards to deferred cash, not to exceed a total of $250,000 per award, and had until mid-January 2013 to make their elections. The number of restricted Holding Units issued equaled the remaining dollar value of the award divided by the average of the closing prices of a Holding Unit for a five business day period in January 2013 after participants made their elections.
		·	We engaged in open-market purchases of Holding Units that were awarded to participants and held them in a consolidated rabbi trust.
		·	Quarterly distributions on vested and unvested Holding Units are paid currently to participants, regardless of whether or not a long-term deferral election has been made.
		·	Interest on deferred cash is accrued monthly based on our monthly weighted average cost of funds.
	We recognize compensation expense related to equity compensation grants in the financial statements using the fair value method. Fair value of restricted Holding Unit awards is the closing price of a Holding Unit on the grant date; fair value of options is determined using the Black-Scholes option valuation model. Under the fair value method, compensatory expense is measured at the grant date based on the estimated fair value of the award and is recognized over the required service period. Prior to a change made to the employee long-term incentive compensation award program in the fourth quarter of 2011, an employee’s service requirement was typically the same as the delivery dates. This change eliminated employee service requirements, but did not modify delivery dates contained in the original award agreements.
	In January 2013, 6.5 million restricted Holding Units held in the consolidated rabbi trust were awarded for the 2012 awards and we reclassified $129.2 million of the liability to partners’ capital as equity-based awards.
	Grants of restricted Holding Units and options to buy Holding Units are typically awarded to eligible members of the Board of Directors (“Eligible Directors”) of the General Partner during the second quarter. Restricted Holding Units are distributed on the third anniversary of the grant date and the options become exercisable ratably over three years. These restricted Holding Units and options are not forfeitable (except if the Eligible Director is terminated for “Cause”, as that term is defined in the applicable award agreement). Due to there being no service requirement, we fully expense these awards on each grant date.
	We fund our restricted Holding Unit awards either by purchasing Holding Units on the open market or purchasing newly-issued Holding Units from Holding, all of which are held in a consolidated rabbi trust until they are either retired or distributed to employees upon vesting. In accordance with the Amended and Restated Agreement of Limited Partnership of AllianceBernstein (“AllianceBernstein Partnership Agreement”), when AllianceBernstein purchases newly-issued Holding Units from Holding, Holding is required to use the proceeds it receives from AllianceBernstein to purchase the equivalent number of newly-issued AllianceBernstein Units, thus increasing its percentage ownership interest in AllianceBernstein. Holding Units held in the consolidated rabbi trust are corporate assets in the name of the trust and are available to the general creditors of AllianceBernstein.
	During the third quarter and first nine months of 2013, we purchased 0.8 million and 2.1 million Holding Units for $16.3 million and $43.3 million, respectively (on a trade date basis). These amounts reflect open-market purchases of 0.8 million and 1.9 million Holding Units for $15.3 million and $38.5 million, respectively, with the remainder relating to purchases of Holding Units from employees to allow them to fulfill statutory tax withholding requirements at the time of distribution of long-term incentive compensation awards, offset by Holding Units purchased by employees as part of a distribution reinvestment election.
	Since the third quarter of 2011, each quarter we have implemented plans to repurchase Holding Units pursuant to Rule 10b5-1 under the Securities Exchange Act of 1934, as amended (“Exchange Act”). A Rule 10b5-1 plan allows a company to repurchase its shares at times when it otherwise might be prevented from doing so because of self-imposed trading blackout periods and because it possesses material non-public information. Each broker we select has the authority under the terms and limitations specified in the plan to repurchase Holding Units on our behalf in accordance with the terms of the plan. Repurchases are subject to SEC regulations as well as certain price, market volume and timing constraints specified in the plan. The plan adopted during the third quarter of 2013 expired at the close of business on October 23, 2013. We may adopt additional Rule 10b5-1 plans in the future to engage in open-market purchases of Holding Units to help fund anticipated obligations under our incentive compensation award program and for other corporate purposes.
	We granted to employees and Eligible Directors 6.9 million restricted Holding Unit awards (including 6.5 million granted in January 2013 for 2012 year-end awards) during the first nine months of 2013. To fund these awards, we allocated previously repurchased Holding Units that had been held in AllianceBernstein’s consolidated rabbi trust.
	Effective July 1, 2013, management of AllianceBernstein and Holding retired all unallocated Holding Units in AllianceBernstein’s consolidated rabbi trust. To retire such units, AllianceBernstein delivered the unallocated Holding Units held in its consolidated rabbi trust to Holding in exchange for the same amount of AllianceBernstein units. Each entity then retired their respective units. As a result, on July 1, 2013, each of AllianceBernstein’s and Holding’s units outstanding decreased by approximately 13.1 million units. AllianceBernstein and Holding intend to retire additional units as AllianceBernstein purchases Holding Units on the open market. Holding will then newly issue Holding Units to fund AllianceBernstein’s restricted Holding Unit awards in exchange for newly-issued AllianceBernstein units.
	Generally, when a corporate entity repurchases its shares, they no longer are deemed outstanding. Because of our two-tier partnership structure, Holding Units purchased by AllianceBernstein and held in its consolidated rabbi trust are considered outstanding (unlike repurchased shares of a single corporate entity). Accordingly, management’s decision to retire repurchased Holding Units rather than allowing them to remain outstanding in the rabbi trust more closely aligns the effect of our Holding Unit purchases with that of corporate entities that repurchase their shares.
	During the first nine months of 2013, Holding issued 812,642 Holding Units upon exercise of options to buy Holding Units. Holding used the proceeds of $13.9 million to purchase the equivalent number of newly-issued AllianceBernstein Units.

Cash_Distributions

Cash Distributions	9 Months Ended
	Sep. 30, 2013
Cash Distributions [Abstract]
Cash Distributions	4	Cash Distributions
	AllianceBernstein is required to distribute all of its Available Cash Flow, as defined in the AllianceBernstein Partnership Agreement, to its unitholders and to the General Partner. Available Cash Flow can be summarized as the cash flow received by AllianceBernstein from operations minus such amounts as the General Partner determines, in its sole discretion, should be retained by AllianceBernstein for use in its business, or plus such amounts as the General Partner determines, in its sole discretion, should be released from previously retained cash flow.
	The General Partner computes cash flow received from operations by determining the sum of:
		•	net cash provided by operating activities of AllianceBernstein,
		•	proceeds from borrowings and from sales or other dispositions of assets in the ordinary course of business, and
		•	income from investments in marketable securities, liquid investments and other financial instruments that are acquired for investment purposes and that have a value that may be readily established,
	and then subtracting from this amount the sum of:
		•	payments in respect of the principal of borrowings, and
		•	amounts expended for the purchase of assets in the ordinary course of business.
	On October 24, 2013, the General Partner declared a distribution of $0.46 per AllianceBernstein Unit, representing a distribution of Available Cash Flow for the three months ended September 30, 2013. The General Partner, as a result of its 1% general partnership interest, is entitled to receive 1% of each distribution. The distribution is payable on November 21, 2013 to holders of record on November 4, 2013.

Real_Estate_Charges

Real Estate Charges	9 Months Ended
	Sep. 30, 2013
Real Estate Charges [Abstract]
Real Estate Charges	5	Real Estate Charges
	During 2010, we performed a comprehensive review of our real estate requirements in New York in connection with our workforce reductions commencing in 2008. As a result, during 2010 we decided to sub-lease over 380,000 square feet in New York (in excess of 80% of this space has been sublet) and largely consolidate our New York-based employees into two office locations from three.
	During the third quarter of 2012, in an effort to further reduce our global real estate footprint, we completed a comprehensive review of our worldwide office locations and began implementing a global space consolidation plan. As a result, our intention is to sub-lease approximately 510,000 square feet of office space (nearly 50% of this space has been sublet), over 70% of which is New York office space (in addition to the 380,000 square foot space reduction in 2010), with the remainder composed of office space in England, Australia and various U.S. locations. We expect that the actions we are taking to vacate and market space for sublease will result over time in non-cash real estate charges of $225 million to $250 million, with $202.6 million of the charges having been recorded during 2012. These charges are in addition to the earlier non-cash real estate charges for New York City office space we recorded (related to the 380,000 square foot space reduction in 2010).
	During the first nine months of 2013, we recorded real estate charges of $26.7 million, composed of $16.1 million resulting from a change in estimates relating to previously recorded real estate charges ($15.8 million relates to the 2010 and 2012 plans and $0.3 million to other real estate charges), $0.2 million for the write-off of leasehold improvements, furniture and equipment relating to the 2012 plan and new real estate charges of $10.4 million ($1.5 million relates to the 2012 plan, $5.3 million relates to other real estate charges and $3.6 million relating to the write-off of leasehold improvements, furniture and equipment).
	The following table summarizes the activity in the liability account relating to our 2010 and 2012 office space consolidation initiatives for the following periods:
			Nine Months			Twelve Months
			Ended			Ended
			September 30,			December 31,
			2013			2012
			(in thousands)
	Balance as of beginning of period		$	238,784		$	71,164
	Expense incurred			17,388			181,589
	Deferred rent			327			27,000
	Payments made			(48,636	)		(42,833	)
	Interest accretion			3,398			1,864
	Balance as of end of period		$	211,261		$	238,784

Net_Income_Per_Unit

Net Income Per Unit	9 Months Ended
	Sep. 30, 2013
Net Income Per Unit [Abstract]
Net Income Per Unit	6	Net Income Per Unit
	Basic net income per unit is derived by reducing net income for the 1% general partnership interest and dividing the remaining 99% by the basic weighted average number of units outstanding for each period. Diluted net income per unit is derived by reducing net income for the 1% general partnership interest and dividing the remaining 99% by the total of the basic weighted average number of units outstanding and the dilutive unit equivalents resulting from outstanding compensatory options to buy Holding Units as follows:
			Three Months Ended					Nine Months Ended
			September 30,					September 30,
			2013		2012			2013		2012
			(in thousands, except per unit amounts)
	Net income (loss) attributable to AllianceBernstein Unitholders		$	99,948	$	(44,246	)	$	335,178	$	117,217
	Weighted average units outstanding - basic			264,709		277,612			273,521		277,759
	Dilutive effect of compensatory options to buy Holding Units			756		—			994		—
	Weighted average units outstanding – diluted			265,465		277,612			274,515		277,759
	Basic net income (loss) per AllianceBernstein Unit		$	0.37	$	(0.16	)	$	1.21	$	0.42
	Diluted net income (loss) per AllianceBernstein Unit		$	0.37	$	(0.16	)	$	1.21	$	0.42
	For the three months and nine months ended September 30, 2013, we excluded 3,045,173 and 2,974,935 options, respectively, from the diluted net income per unit computation due to their anti-dilutive effect. For the three months and nine months ended September 30, 2012, we excluded 9,032,095 options from the diluted net income per unit computation due to their anti-dilutive effect.
	As discussed in Note 3, on July 1, 2013, management of AllianceBernstein and Holding retired all unallocated Holding Units in AllianceBernstein’s consolidated rabbi trust, and continued to retire units during the third quarter of 2013 as we purchased Holding Units on the open market.

Cash_and_Securities_Segregated

Cash and Securities Segregated Under Federal Regulations and Other Requirements	9 Months Ended
	Sep. 30, 2013
Cash and Securities Segregated Under Federal Regulations and Other Requirements [Abstract]
Cash and Securities Segregated Under Federal Regulations and Other Requirements	7	Cash and Securities Segregated Under Federal Regulations and Other Requirements
	As of September 30, 2013 and December 31, 2012, $0.8 billion and $1.5 billion, respectively, of United States Treasury Bills were segregated in a special reserve bank custody account for the exclusive benefit of brokerage customers of Sanford C. Bernstein & Co., LLC (a wholly-owned subsidiary of AllianceBernstein, “SCB LLC”) under Rule 15c3-3 of the Exchange Act.
	AllianceBernstein Investments, Inc. (“AllianceBernstein Investments”), a wholly-owned subsidiary of AllianceBernstein and the distributor of company-sponsored mutual funds, maintains several special bank accounts for the exclusive benefit of customers. As of September 30, 2013 and December 31, 2012, $39.6 million and $42.2 million, respectively, of cash was segregated in these bank accounts.

Investments

Investments	9 Months Ended
	Sep. 30, 2013
Investments [Abstract]
Investments	8	Investments
	Investments consist of:
			September 30,		December 31,
			2013		2012
			(in thousands)
	Available-for-sale (primarily seed capital)		$	20,612	$	13,361
	Trading:
	Long-term incentive compensation-related			83,336		90,825
	United States Treasury Bills			27,987		27,982
	Seed capital			253,529		307,795
	Equities and exchange-traded options			69,801		48,937
	Investments in limited partnership hedge funds:
	Long-term incentive compensation-related			31,295		32,152
	Seed capital			78,541		109,328
	Consolidated private equity fund (10% seed capital)			49,447		47,045
	Private equity (seed capital)			44,996		47,853
	Other			4,923		7,056
	Total investments		$	664,467	$	732,334
	Total investments related to long-term incentive compensation obligations of $114.6 million and $123.0 million as of September 30, 2013 and December 31, 2012, respectively, consist of company-sponsored mutual funds and hedge funds. We typically made investments in our services that were notionally elected by long-term incentive compensation plan participants and maintained them (and continue to maintain them) in a consolidated rabbi trust or separate custodial account. The rabbi trust and custodial account enable us to hold such investments separate from our other assets for the purpose of settling our obligations to participants. The investments held in the rabbi trust and custodial account remain available to the general creditors of AllianceBernstein.
	The underlying investments of the hedge funds in which we invest include long and short positions in equity securities, fixed income securities (including various agency and non-agency asset-based securities), currencies, commodities and derivatives (including various swaps and forward contracts). These investments are valued at quoted market prices or, where quoted market prices are not available, are fair valued based on the pricing policies and procedures of the underlying funds.
	United States Treasury Bills are held by SCB LLC in its investment account, the majority of which are pledged as collateral with clearing organizations. These clearing organizations have the ability by contract or custom to sell or re-pledge this collateral.
	We provide seed capital to our investment teams to develop new products and services for our clients.
	Trading securities also include long positions in corporate equities and long exchange-traded options traded through our options desk.

Derivative_Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2013
Derivative Instruments [Abstract]
Derivative Instruments	9	Derivative Instruments
	We enter into various futures, forwards and swaps to economically hedge certain of our seed money investments. In addition, we have currency forwards that economically hedge certain cash accounts. We do not hold any derivatives designated in a formal hedge relationship under ASC 815-10, Derivatives and Hedging.
	The following tables present the notional value and fair value as of September 30, 2013 and December 31, 2012 for derivative instruments not designated as hedging instruments:
						Fair Value
			Notional Value			Asset Derivatives			Liability Derivatives
			(in thousands)
	September 30, 2013:
	Exchange-traded futures		$	70,464		$	700		$	354
	Currency forwards			108,841			523			839
	Interest rate swaps			32,365			788			598
	Credit default swaps			50,430			944			347
	Option swaps			98			136			39
	Total return swaps			99,804			1,490			1,612
	Total derivatives		$	362,002		$	4,581		$	3,789
						Fair Value
			Notional Value			Asset Derivatives			Liability Derivatives
			(in thousands)
	December 31, 2012:
	Exchange-traded futures		$	89,901		$	64		$	1,598
	Currency forwards			80,445			473			429
	Interest rate swaps			55,435			73			888
	Credit default swaps			53,775			457			272
	Option swaps			103			83			92
	Total return swaps			90,673			1,475			3,791
	Total derivatives		$	370,332		$	2,625		$	7,070
	As of September 30, 2013 and December 31, 2012, the derivative assets and liabilities are included in both receivables and payables to brokers and dealers on our condensed consolidated statements of financial condition.
	The following table presents the gains and losses recognized in investment gains (losses) in the condensed consolidated statements of income:
			Three Months Ended						Nine Months Ended
			September 30,						September 30,
			2013			2012			2013			2012
			(in thousands)
	Exchange-traded futures		$	(4,664	)	$	(5,608	)	$	(6,909	)	$	(14,156	)
	Currency forwards			(2,365	)		(1,019	)		(1,983	)		165
	Interest rate swaps			(169	)		(699	)		337			(1,422	)
	Credit default swaps			(506	)		(3,751	)		(507	)		(7,102	)
	Options swaps			(29	)		(222	)		(215	)		(311	)
	Total return swaps			(2,030	)		(2,311	)		(2,631	)		(4,866	)
	Balance as of end of period		$	(9,763	)	$	(13,610	)	$	(11,908	)	$	(27,692	)
	We may be exposed to credit-related losses in the event of nonperformance by counterparties to derivative financial instruments. We take steps to minimize our counterparty exposure through a credit review and approval process. In addition, we executed various collateral arrangements with counterparties to the over-the-counter derivative transactions that require both pledging and accepting collateral in the form of cash. As of September 30, 2013 and December 31, 2012, we held $1.4 million and $1.5 million, respectively, of cash collateral payable to trade counterparties. This obligation to return cash is reported in payables to brokers and dealers in our condensed consolidated statements of financial condition.
	Although notional amount is the most commonly used measure of volume in the derivative market, it is not used as a measure of credit risk. Generally, the current credit exposure of our derivative contracts is limited to the net positive estimated fair value of derivative contracts at the reporting date after taking into consideration the existence of netting agreements and any collateral received. A derivative with positive value (a derivative asset) indicates existence of credit risk because the counterparty would owe us if the contract were closed. Alternatively, a derivative contract with negative value (a derivative liability) indicates we would owe money to the counterparty if the contract were closed. Generally, if there is more than one derivative transaction with a single counterparty, a master netting arrangement exists with respect to derivative transactions with that counterparty to provide for aggregate net settlement.
	Certain of our standardized contracts for over-the-counter derivative transactions (“ISDA Master Agreements”) contain credit risk related contingent provisions regarding each counterparty’s credit rating. In some ISDA Master Agreements, if a counterparty’s credit rating (or in some agreements, our AUM) falls below a specified threshold, either a default or a termination event permitting the counterparty to terminate the ISDA Master Agreement would be triggered. In all agreements that provide for collateralization, various levels of collateralization of net liability positions are applicable, depending on the credit rating of the counterparty. As of September 30, 2013 and December 31, 2012, we delivered $5.0 million and $8.4 million, respectively, of cash collateral into brokerage accounts, which is reported in cash and cash equivalents in our condensed consolidated statements of financial condition.

Offsetting_Assets_and_Liabilit

Offsetting Assets and Liabilities	9 Months Ended
	Sep. 30, 2013
Offsetting Assets and Liabilities [Abstract]
Offsetting Assets and Liabilities	10	Offsetting Assets and Liabilities
	Effective January 1, 2013, we adopted ASU 2011-11, Disclosures about Offsetting Assets and Liabilities. The amended standard requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. Derivative instruments (see Note 9), which are subject to master netting arrangements, are not considered material and are excluded from the below disclosures.
	The following table presents offsetting of securities borrowed as of September 30, 2013 and December 31, 2012:
			Gross Amounts of Recognized Assets		Gross Amounts Offset in the Statement of Financial Position		Net Amounts of Assets Presented in the Statement of Financial Position		Financial Instruments		Cash Collateral Pledged		Net Amount
			(in thousands)
	30-Sep-13		$	61,488	$	—	$	61,488	$	—	$	61,488	$	—
	31-Dec-12		$	106,350	$	—	$	106,350	$	—	$	106,350	$	—
	The following table presents offsetting of securities loaned as of September 30, 2013 and December 31, 2012:
			Gross Amounts of Recognized Liabilities		Gross Amounts Offset in the Statement of Financial Position		Net Amounts of Liabilities Presented in the Statement of Financial Position		Financial Instruments		Cash Collateral Received		Net Amount
			(in thousands)
	30-Sep-13		$	41,747	$	—	$	41,747	$	—	$	41,747	$	—
	31-Dec-12		$	12,517	$	—	$	12,517	$	—	$	12,517	$	—

Fair_Value

Fair Value	9 Months Ended
	Sep. 30, 2013
Fair Value [Abstract]
Fair Value	11	Fair Value
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. The three broad levels of fair value hierarchy are as follows:
		•	Level 1 – Quoted prices in active markets are available for identical assets or liabilities as of the reported date.
		•	Level 2 – Quoted prices in markets that are not active or other pricing inputs that are either directly or indirectly observable as of the reported date.
		•	Level 3 – Prices or valuation techniques that are both significant to the fair value measurement and unobservable as of the reported date. These financial instruments do not have two-way markets and are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment or estimation.
	Assets and Liabilities Measured at Fair Value on a Recurring Basis
	The following tables summarize the valuation of our financial instruments by pricing observability levels as of September 30, 2013 and December 31, 2012:
			30-Sep-13
			Level 1				Level 2				Level 3			Total
			(in thousands)
	Money markets		$	277,072			$	—			$	—		$	277,072
	U.S. Treasury Bills			—				823,468				—			823,468
	U.K. Treasury Bills			—				125				—			125
	Equity securities
	Growth			94,987				—				—			94,987
	Value			46,753				—				—			46,753
	Multi-asset and asset allocation			52,603				—				—			52,603
	Other(1)			61,469				—				—			61,469
	Fixed Income securities
	Taxable(2)			149,472				3,150							152,622
	Tax-exempt(3)			3,694				836							4,530
	Derivatives			700				3,881				—			4,581
	Long exchange-traded options			14,315				—				—			14,315
	Private equity			3,471				20,926				59,796			84,193
	Total assets measured at fair value		$	704,536			$	852,386			$	59,796		$	1,616,718
	Securities sold not yet purchased
	Short equities – corporate		$	46,596			$	—			$	—		$	46,596
	Short exchange-traded options			13,086				—				—			13,086
	Derivatives			354				3,435				—			3,789
	Total liabilities measured at fair value		$	60,036			$	3,435			$	—		$	63,471
			31-Dec-12
			Level 1				Level 2				Level 3			Total
			(in thousands)
	Money markets		$	170,120			$	—			$	—		$	170,120
	U.S. Treasury Bills			—				1,537,150				—			1,537,150
	U.K. Treasury Bills			—				125				—			125
	Equity securities
	Growth			125,242				—				—			125,242
	Value			36,126				—				—			36,126
	Multi-asset and asset allocation			59,449				—				—			59,449
	Other(1)			39,702				—				—			39,702
	Fixed Income securities
	Taxable(2)			177,635				1,219				—			178,854
	Tax-exempt(3)			5,661				797				—			6,458
	Derivatives			64				2,561				—			2,625
	Long exchange-traded options			15,087				—				—			15,087
	Private equity			7,695				—				76,953			84,648
	Total assets measured at fair value		$	636,781			$	1,541,852			$	76,953		$	2,255,586
	Securities sold not yet purchased
	Short equities – corporate		$	54,370			$	—			$	—		$	54,370
	Short exchange-traded options			9,197				—				—			9,197
	Other			271				—				—			271
	Derivatives			1,598				5,472				—			7,070
	Total liabilities measured at fair value		$	65,436			$	5,472			$	—		$	70,908
	________________
		-1	Primarily long positions in corporate equities traded through our options desk.
		-2	Primarily corporate and government securities.
		-3	Primarily municipal bonds.
	Following is a description of the fair value methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy:
		•	Money markets: We invest excess cash in various money market funds that are valued based on quoted prices in active markets; these are included in Level 1 of the valuation hierarchy.
		•	Treasury Bills: We hold United States Treasury Bills, which are primarily segregated in a special reserve bank custody account as required by Rule 15c3-3 of the Exchange Act. We also hold United Kingdom Treasury Bills. These securities are valued based on quoted yields in secondary markets and are included in Level 2 of the valuation hierarchy.
		•	Equity and fixed income securities: Our equity and fixed income securities consist principally of company-sponsored mutual funds with net asset values and various separately-managed portfolios consisting primarily of equity and fixed income securities with quoted prices in active markets, which are included in Level 1 of the valuation hierarchy. In addition, some securities are valued based on observable inputs from recognized pricing vendors, which are included in Level 2 of the valuation hierarchy.
		•	Derivatives: We hold exchange-traded futures with counterparties that are included in Level 1 of the valuation hierarchy. In addition, we also hold currency forward contracts, interest rate swaps, credit default swaps, option swaps and total return swaps with counterparties that are included in Level 2 of the valuation hierarchy.
		•	Options: We hold long exchange-traded options that are included in Level 1 of the valuation hierarchy.
	•	Private equity: Generally, the valuation of private equity investments owned by our consolidated venture capital fund requires significant management judgment due to the absence of quoted market prices, inherent lack of liquidity and the long-term nature of such investments. Private equity investments are valued initially at cost. The carrying values of private equity investments are adjusted either up or down from cost to reflect expected exit values as evidenced by financing and sale transactions with third parties, or when determination of a valuation adjustment is confirmed through ongoing review in accordance with our valuation policies and procedures. A variety of factors are reviewed and monitored to assess positive and negative changes in valuation including, but not limited to, current operating performance and future expectations of investee companies, industry valuations of comparable public companies, changes in market outlooks and the third party financing environment over time. In determining valuation adjustments resulting from the investment review process, particular emphasis is placed on current company performance and market conditions. For these reasons, which make the fair value of private equity investments unobservable, equity investments are included in Level 3 of the valuation hierarchy. However, if private equity investments owned by our consolidated venture capital fund become publicly-traded, they are included in Level 1 of the valuation hierarchy. Also, if they contain trading restrictions, publicly-traded equity investments are included in Level 2 of the valuation hierarchy. During the first quarter of 2012, one of our private securities went public and, due to a trading restriction period, $13.5 million was transferred from a Level 3 classification to a Level 2 classification. During the third quarter of 2012, the trading restriction period of one of our public securities lapsed and as a result, $6.0 million was transferred from a Level 2 classification to a Level 1 classification. During the second quarter of 2013, one of our private securities went public and, due to a trading restriction period, $19.2 million was transferred from a Level 3 classification to a Level 2 classification.
	•	Securities sold not yet purchased: Securities sold not yet purchased, primarily reflecting short positions in equities and exchange-traded options, are included in Level 1 of the valuation hierarchy.
The following table summarizes the change in carrying value associated with Level 3 financial instruments carried at fair value:
		Three Months Ended								Nine Months Ended
		September 30,								September 30,
		2013				2012				2013			2012
		(in thousands)
Balance as of beginning of period		$	61,426			$	57,908			$	76,953		$	64,466
Transfers out			—				—				(19,220	)		(13,548	)
Purchases			2,289				3,467				2,386			7,300
Sales			(2,632	)			—				(2,666	)		(1,823	)
Realized gains (losses), net			—				(8,379	)			(6,581	)		(7,524	)
Unrealized gains (losses), net			(1,287	)			8,666				8,924			12,791
Balance as of end of period		$	59,796			$	61,662			$	59,796		$	61,662
Transfers into and out of all levels of the fair value hierarchy are reflected at end-of-period fair values. Realized and unrealized gains and losses on Level 3 financial instruments are recorded in investment gains and losses in the condensed consolidated statements of income. A majority of the Level 3 investments are private equity investments owned by our consolidated venture capital fund, of which we own 10% and non-controlling interests own 90%.
The following table provides quantitative information about Level 3 fair value measurements:
		Fair Value as			Valuation Technique		Unobservable Input		Range
		of September 30,
		2013
		(in thousands)
Private Equity:
Technology, Media and Telecommunications		$	22,127		Market comparable companies		Revenue multiple			2.5 – 3.5
							Discount rate			18	%
							Discount years			1.25
Healthcare and Cleantech		$	2,768		Market comparable companies		Revenue multiple(1)			0.7 – 55.8
							R&D multiple(1)			1.1 – 27.1
							Discount for lack of marketability and risk factors			50-60	%
________________
	-1	The median for the Healthcare and Cleantech revenue multiple is 7.6; the median R&D multiple is 6.9.
The significant unobservable inputs used in the fair value measurement of the reporting entities’ venture capital securities in the technology, media and telecommunications areas are enterprise value to revenue multiples and a discount rate to account for the time until the securities are likely monetized and various risk factors. Significant increases (decreases) in the enterprise value to revenue multiple inputs in isolation would result in a significantly higher (lower) fair value measurement. Significant increases (decreases) in the discount rate would result in a significantly lower (higher) fair value measurement.
The significant unobservable inputs used in the fair value measurement of the reporting entities’ venture capital securities in the healthcare and cleantech areas are enterprise value to revenue multiples, enterprise value to R&D investment multiples, and a discount for lack of marketability and various risk factors. Significant increases (decreases) in the enterprise value to revenue multiple and enterprise value to R&D investment multiple inputs in isolation would result in a significantly higher (lower) fair value measurement. Significant increases (decreases) in the discount for lack of marketability and various risk factors in isolation would result in a significantly lower (higher) fair value measurement. Generally, a change in the assumption used for the level of enterprise value to revenue multiple is accompanied by a directionally similar change in the assumption used for the enterprise value to R&D multiple. In addition, a change in the assumption used for the discount for lack of marketability and various risk factors is not correlated to changes in the assumptions used for the enterprise value to revenue multiple or the enterprise value to R&D investment multiple.
One of our private equity investments is a venture capital fund (fair value of $29.7 million and unfunded commitment of $10.8 million as of September 30, 2013) that invests in communications, consumer, digital media, healthcare and information technology markets. Another is an investment in a private equity fund focused exclusively on the energy sector (fair value of $5.0 million and unfunded commitment of $0.1 million as of September 30, 2013). In addition, one of the investments included in our consolidated private equity fund (fair value of $0.2 million and no unfunded commitments as of September 30, 2013) is a venture capital fund investing in clean energy, resource and energy efficiency and other sustainable industries. The fair value of each of these investments has been estimated using the capital account balances provided by the partnerships. The interests in these partnerships cannot be redeemed.
Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis
We did not have any material assets or liabilities that were measured at fair value for impairment on a nonrecurring basis during the nine months ended September 30, 2013 or during the year ended December 31, 2012.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies [Abstract]
Commitments and Contingencies	12	Commitments and Contingencies
	Legal Proceedings
	With respect to all significant litigation matters, we consider the likelihood of a negative outcome. If we determine the likelihood of a negative outcome is probable, and the amount of the loss can be reasonably estimated, we record an estimated loss for the expected outcome of the litigation. If the likelihood of a negative outcome is reasonably possible and we are able to determine an estimate of the possible loss or range of loss in excess of amounts already accrued, if any, we disclose that fact together with the estimate of the possible loss or range of loss. However, it is often difficult to predict the outcome or estimate a possible loss or range of loss because litigation is subject to inherent uncertainties, particularly when plaintiffs allege substantial or indeterminate damages, the litigation is in its early stages, or when the litigation is highly complex or broad in scope. In such cases, we disclose that we are unable to predict the outcome or estimate a possible loss or range of loss.
	During the first quarter of 2012, we received a legal letter of claim (the “Letter of Claim”) sent on behalf of a former European pension fund client, alleging that AllianceBernstein Limited (a wholly-owned subsidiary of ours organized in the U.K.) was negligent and failed to meet certain applicable standards of care with respect to the initial investment in and management of a £500 million portfolio of U.S. mortgage-backed securities. The alleged damages range between $177 million and $234 million, plus compound interest on an alleged $125 million of realized losses in the portfolio. We believe that any losses to this client resulted from adverse developments in the U.S. housing and mortgage market that precipitated the financial crisis in 2008 and not any negligence or failure on our part. We believe that we have strong defenses to these claims, which are set forth in our October 12, 2012 response to the Letter of Claim, and will defend this matter vigorously. Currently, we are unable to estimate a reasonably possible range of loss because the matter remains in its early stages.
	In addition to the Letter of Claim, we are involved in various other matters, including regulatory inquiries, administrative proceedings and litigation, some of which allege significant damages.
	In management’s opinion, an adequate accrual has been made as of September 30, 2013 to provide for any probable losses regarding any litigation matters for which we can reasonably estimate an amount of loss. It is reasonably possible that we could incur additional losses pertaining to these matters, but currently we are unable to estimate any such additional losses.
	Management, after consultation with legal counsel, currently believes that the outcome of any matter that is pending or threatened, or all of them combined, will not have a material adverse effect on our results of operations, financial condition or liquidity. However, as any inquiry, proceeding or litigation has an element of uncertainty, management cannot determine whether further developments relating to any matter that is pending or threatened, or all of them combined, will have a material adverse effect on our results of operation, financial condition or liquidity in any future reporting period.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2013
Goodwill [Abstract]
Goodwill	13	Goodwill
	In 2000, AllianceBernstein acquired the business and assets of SCB Inc., an investment research and management company formerly known as Sanford C. Bernstein Inc. (“Bernstein”), and assumed the liabilities of Bernstein (“Bernstein Transaction”). The purchase price consisted of a cash payment of approximately $1.5 billion and 40.8 million newly-issued AllianceBernstein Units. The Bernstein Transaction was accounted for under the purchase method and the cost of the acquisition was allocated on the basis of the estimated fair value of the assets acquired and the liabilities assumed. The excess of the purchase price over the fair value of identifiable assets acquired, net of liabilities assumed, resulted in the recognition of goodwill of approximately $3.0 billion.
	As of September 30, 2013, goodwill of $3.0 billion on the consolidated statement of financial condition included $2.8 billion as a result of the Bernstein Transaction and $154 million in regard to various smaller acquisitions. We have determined that AllianceBernstein has only one reporting segment and reporting unit.
	We test our goodwill annually, as of September 30, for impairment. As of September 30, 2013, the impairment test indicated that goodwill was not impaired. The carrying value of goodwill is also reviewed if facts and circumstances occur that suggest possible impairment, such as significant declines in AUM, revenues, earnings or the price of a Holding Unit.

Units_Outstanding

Units Outstanding	9 Months Ended
	Sep. 30, 2013
Units Outstanding [Abstract]
Units Outstanding	14	Units Outstanding
	Changes in units outstanding during the three-month and nine-month periods ended September 30, 2013 were as follows:
			Three Months			Nine Months
			Ended			Ended
			September 30,			September 30,
			2013			2013
	Outstanding as of beginning of period			278,374,893			277,600,901
	Options exercised			33,903			812,642
	Units issued			—			—
	Units retired			(13,936,468	)		(13,941,215	)
	Outstanding as of September 30, 2013			264,472,328			264,472,328
	During the third quarter and the first nine months of 2013, we purchased 17,468 and 22,215 AllianceBernstein Units, respectively, in private transactions and retired them.
	As discussed in Note 3, on July 1, 2013, management of AllianceBernstein and Holding retired all unallocated Holding Units in AllianceBernstein’s consolidated rabbi trust, and continued to retire units during the third quarter of 2013 as we purchased Holding Units on the open market.

Debt

Debt	9 Months Ended
	Sep. 30, 2013
Debt [Abstract]
Debt	15	Debt
	As of September 30, 2013 and December 31, 2012, AllianceBernstein had $143.0 million and $323.2 million, respectively, in commercial paper outstanding with weighted average interest rates of approximately 0.2% and 0.5%, respectively. The commercial paper is short term in nature, and as such, recorded value is estimated to approximate fair value. Average daily borrowings of commercial paper during the first nine months of 2013 and the full year 2012 were $330.6 million and $404.9 million, respectively, with weighted average interest rates of approximately 0.3% and 0.4%, respectively.
	As of September 30, 2013, SCB LLC had bank loans outstanding of $20.0 million at a rate of 1.0%; there were no bank loans outstanding as of December 31, 2012.

Changes_in_Capital

Changes in Capital	9 Months Ended
	Sep. 30, 2013
Changes in Capital [Abstract]
Changes in Capital	16. Changes in Capital
	Changes in capital as of September 30, 2013 consisted of:
		Partners’ Capital Attributable to AllianceBernstein Unitholders			Non-Controlling Interests In Consolidated Entities			Total Capital
		(in thousands)
	Balance as of December 31, 2012	$	3,759,766		$	43,502		$	3,803,268
	Comprehensive income:
	Net income		335,178			6,304			341,482
	Other comprehensive income, net of tax:
	Unrealized gains on investments		88			—			88
	Foreign currency translation adjustment		(9,463	)		(157	)		(9,620	)
	Changes in employee benefit related items		235			—			235
	Comprehensive income		326,038			6,147			332,185
	Cash distributions to General Partner and unitholders		(338,112	)		—			(338,112	)
	Receivables from affiliates		(4,517	)		—			(4,517	)
	Compensation-related transactions		126,090			—			126,090
	Other		(462	)		(4,355	)		(4,817	)
	Balance as of September 30, 2013	$	3,868,803		$	45,294		$	3,914,097
	As of June 30, 2013, AllianceBernstein had a due from Holding balance of $9.2 million. During the second quarter of 2013, management determined that the liability should be settled only upon liquidation of Holding. As a result of this determination, and due to the affiliated nature of Holding and AllianceBernstein, this receivable is included in AllianceBernstein’s partners’ capital (as receivables from affiliates) in the condensed consolidated statement of financial condition as of September 30, 2013.
	Changes in capital as of September 30, 2012 consisted of:
		Partners’ Capital Attributable to AllianceBernstein Unitholders			Non-Controlling Interests In Consolidated Entities			Total Capital
		(in thousands)
	Balance as of December 31, 2011	$	3,975,462		$	54,025		$	4,029,487
	Comprehensive income:
	Net income		117,217			1,985			119,202
	Other comprehensive income, net of tax:
	Unrealized gains on investments		553			—			553
	Foreign currency translation adjustment		4,973			9			4,982
	Changes in employee benefit related items		48			—			48
	Comprehensive income		122,791			1,994			124,785
	Cash distributions to General Partner and unitholders		(206,694	)		—			(206,694	)
	Capital contributions (distributions)		2,522			(9,833	)		(7,311	)
	Purchase of AllianceBernstein Units		(3,049	)		—			(3,049	)
	Compensation-related transactions		13,410			—			13,410
	Balance as of September 30, 2012	$	3,904,442		$	46,186		$	3,950,628
	Deferred taxes are not recognized on foreign currency translation adjustments for foreign subsidiaries whose earnings are considered permanently invested outside the United States.

Accounting_Pronouncements_Poli

Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Pronouncements [Abstract]
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements
	In December 2011, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2011-11, Disclosures about Offsetting Assets and Liabilities. The amended standard requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. We adopted this standard effective as of January 1, 2013 (see Note 10) and there was no material impact on our consolidated financial statements.
	In February 2013, the FASB issued ASU 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. The standard requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. We adopted this standard effective as of January 1, 2013. However, no additional disclosures are required because amounts reclassified out of accumulated other comprehensive income are not material.
Accounting Pronouncements Not Yet Adopted	Accounting Pronouncements Not Yet Adopted
	In March 2013, the FASB issued ASU 2013-05, Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity. The amendment is effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013 and is not expected to have a material impact on our financial condition or results of operations.
	In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. The amendment is effective prospectively for fiscal years (and interim periods within those years) beginning after December 15, 2013 and is not expected to have a material impact on our financial condition or results of operations.

Business_Description_Organizat1

Business Description, Organization and Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2013
Business Description, Organization and Basis of Presentation [Abstract]
Ownership interest by limited partners	As of September 30, 2013, the ownership structure of AllianceBernstein, expressed as a percentage of general and limited partnership interests, was as follows:
	AXA and its subsidiaries	64	%
	Holding	34.5
	Unaffiliated holders	1.5
		100	%

Real_Estate_Charges_Tables

Real Estate Charges (Tables)	9 Months Ended
	Sep. 30, 2013
Real Estate Charges [Abstract]
Real estate liability account activity related to office space consolidation initiatives	The following table summarizes the activity in the liability account relating to our 2010 and 2012 office space consolidation initiatives for the following periods:
		Nine Months			Twelve Months
		Ended			Ended
		September 30,			December 31,
		2013			2012
		(in thousands)
	Balance as of beginning of period	$	238,784		$	71,164
	Expense incurred		17,388			181,589
	Deferred rent		327			27,000
	Payments made		(48,636	)		(42,833	)
	Interest accretion		3,398			1,864
	Balance as of end of period	$	211,261		$	238,784

Net_Income_Per_Unit_Tables

Net Income Per Unit (Tables)	9 Months Ended
	Sep. 30, 2013
Net Income Per Unit [Abstract]
Earnings per unit, basic and diluted	Basic net income per unit is derived by reducing net income for the 1% general partnership interest and dividing the remaining 99% by the basic weighted average number of units outstanding for each period. Diluted net income per unit is derived by reducing net income for the 1% general partnership interest and dividing the remaining 99% by the total of the basic weighted average number of units outstanding and the dilutive unit equivalents resulting from outstanding compensatory options to buy Holding Units as follows:
		Three Months Ended					Nine Months Ended
		September 30,					September 30,
		2013		2012			2013		2012
		(in thousands, except per unit amounts)
	Net income (loss) attributable to AllianceBernstein Unitholders	$	99,948	$	(44,246	)	$	335,178	$	117,217
	Weighted average units outstanding - basic		264,709		277,612			273,521		277,759
	Dilutive effect of compensatory options to buy Holding Units		756		—			994		—
	Weighted average units outstanding – diluted		265,465		277,612			274,515		277,759
	Basic net income (loss) per AllianceBernstein Unit	$	0.37	$	(0.16	)	$	1.21	$	0.42
	Diluted net income (loss) per AllianceBernstein Unit	$	0.37	$	(0.16	)	$	1.21	$	0.42

Investments_Tables

Investments (Tables)	9 Months Ended
	Sep. 30, 2013
Investments [Abstract]
Investments	Investments consist of:
		September 30,		December 31,
		2013		2012
		(in thousands)
	Available-for-sale (primarily seed capital)	$	20,612	$	13,361
	Trading:
	Long-term incentive compensation-related		83,336		90,825
	United States Treasury Bills		27,987		27,982
	Seed capital		253,529		307,795
	Equities and exchange-traded options		69,801		48,937
	Investments in limited partnership hedge funds:
	Long-term incentive compensation-related		31,295		32,152
	Seed capital		78,541		109,328
	Consolidated private equity fund (10% seed capital)		49,447		47,045
	Private equity (seed capital)		44,996		47,853
	Other		4,923		7,056
	Total investments	$	664,467	$	732,334

Derivative_Instruments_Tables

Derivative Instruments (Tables)	9 Months Ended
	Sep. 30, 2013
Derivative Instruments [Abstract]
Notional amount and fair value for derivative instruments not designated as hedging instruments	The following tables present the notional value and fair value as of September 30, 2013 and December 31, 2012 for derivative instruments not designated as hedging instruments:
					Fair Value
		Notional Value			Asset Derivatives			Liability Derivatives
		(in thousands)
	September 30, 2013:
	Exchange-traded futures	$	70,464		$	700		$	354
	Currency forwards		108,841			523			839
	Interest rate swaps		32,365			788			598
	Credit default swaps		50,430			944			347
	Option swaps		98			136			39
	Total return swaps		99,804			1,490			1,612
	Total derivatives	$	362,002		$	4,581		$	3,789
					Fair Value
		Notional Value			Asset Derivatives			Liability Derivatives
		(in thousands)
	December 31, 2012:
	Exchange-traded futures	$	89,901		$	64		$	1,598
	Currency forwards		80,445			473			429
	Interest rate swaps		55,435			73			888
	Credit default swaps		53,775			457			272
	Option swaps		103			83			92
	Total return swaps		90,673			1,475			3,791
	Total derivatives	$	370,332		$	2,625		$	7,070
Gains and losses recognized in investment gains (losses) in condensed consolidated statement of income	The following table presents the gains and losses recognized in investment gains (losses) in the condensed consolidated statements of income:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(in thousands)
	Exchange-traded futures	$	(4,664	)	$	(5,608	)	$	(6,909	)	$	(14,156	)
	Currency forwards		(2,365	)		(1,019	)		(1,983	)		165
	Interest rate swaps		(169	)		(699	)		337			(1,422	)
	Credit default swaps		(506	)		(3,751	)		(507	)		(7,102	)
	Options swaps		(29	)		(222	)		(215	)		(311	)
	Total return swaps		(2,030	)		(2,311	)		(2,631	)		(4,866	)
	Balance as of end of period	$	(9,763	)	$	(13,610	)	$	(11,908	)	$	(27,692	)

Offsetting_Assets_and_Liabilit1

Offsetting Assets and Liabilities (Tables)	9 Months Ended
	Sep. 30, 2013
Offsetting Assets and Liabilities [Abstract]
Offsetting of financial assets	The following table presents offsetting of securities borrowed as of September 30, 2013 and December 31, 2012:
		Gross Amounts of Recognized Assets		Gross Amounts Offset in the Statement of Financial Position		Net Amounts of Assets Presented in the Statement of Financial Position		Financial Instruments		Cash Collateral Pledged		Net Amount
		(in thousands)
	30-Sep-13	$	61,488	$	—	$	61,488	$	—	$	61,488	$	—
	31-Dec-12	$	106,350	$	—	$	106,350	$	—	$	106,350	$	—
Offsetting of financial liabilities	The following table presents offsetting of securities loaned as of September 30, 2013 and December 31, 2012:
		Gross Amounts of Recognized Liabilities		Gross Amounts Offset in the Statement of Financial Position		Net Amounts of Liabilities Presented in the Statement of Financial Position		Financial Instruments		Cash Collateral Received		Net Amount
		(in thousands)
	30-Sep-13	$	41,747	$	—	$	41,747	$	—	$	41,747	$	—
	31-Dec-12	$	12,517	$	—	$	12,517	$	—	$	12,517	$	—

Fair_Value_Tables

Fair Value (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value [Abstract]
Fair value of assets and liabilities measured on a recurring basis	The following tables summarize the valuation of our financial instruments by pricing observability levels as of September 30, 2013 and December 31, 2012:
			30-Sep-13
			Level 1				Level 2				Level 3			Total
			(in thousands)
	Money markets		$	277,072			$	—			$	—		$	277,072
	U.S. Treasury Bills			—				823,468				—			823,468
	U.K. Treasury Bills			—				125				—			125
	Equity securities
	Growth			94,987				—				—			94,987
	Value			46,753				—				—			46,753
	Multi-asset and asset allocation			52,603				—				—			52,603
	Other(1)			61,469				—				—			61,469
	Fixed Income securities
	Taxable(2)			149,472				3,150							152,622
	Tax-exempt(3)			3,694				836							4,530
	Derivatives			700				3,881				—			4,581
	Long exchange-traded options			14,315				—				—			14,315
	Private equity			3,471				20,926				59,796			84,193
	Total assets measured at fair value		$	704,536			$	852,386			$	59,796		$	1,616,718
	Securities sold not yet purchased
	Short equities – corporate		$	46,596			$	—			$	—		$	46,596
	Short exchange-traded options			13,086				—				—			13,086
	Derivatives			354				3,435				—			3,789
	Total liabilities measured at fair value		$	60,036			$	3,435			$	—		$	63,471
			31-Dec-12
			Level 1				Level 2				Level 3			Total
			(in thousands)
	Money markets		$	170,120			$	—			$	—		$	170,120
	U.S. Treasury Bills			—				1,537,150				—			1,537,150
	U.K. Treasury Bills			—				125				—			125
	Equity securities
	Growth			125,242				—				—			125,242
	Value			36,126				—				—			36,126
	Multi-asset and asset allocation			59,449				—				—			59,449
	Other(1)			39,702				—				—			39,702
	Fixed Income securities
	Taxable(2)			177,635				1,219				—			178,854
	Tax-exempt(3)			5,661				797				—			6,458
	Derivatives			64				2,561				—			2,625
	Long exchange-traded options			15,087				—				—			15,087
	Private equity			7,695				—				76,953			84,648
	Total assets measured at fair value		$	636,781			$	1,541,852			$	76,953		$	2,255,586
	Securities sold not yet purchased
	Short equities – corporate		$	54,370			$	—			$	—		$	54,370
	Short exchange-traded options			9,197				—				—			9,197
	Other			271				—				—			271
	Derivatives			1,598				5,472				—			7,070
	Total liabilities measured at fair value		$	65,436			$	5,472			$	—		$	70,908
	________________
		-1	Primarily long positions in corporate equities traded through our options desk.
		-2	Primarily corporate and government securities.
		-3	Primarily municipal bonds.
Fair value measurement Level 3 reconciliation	The following table summarizes the change in carrying value associated with Level 3 financial instruments carried at fair value:
			Three Months Ended								Nine Months Ended
			September 30,								September 30,
			2013				2012				2013			2012
			(in thousands)
	Balance as of beginning of period		$	61,426			$	57,908			$	76,953		$	64,466
	Transfers out			—				—				(19,220	)		(13,548	)
	Purchases			2,289				3,467				2,386			7,300
	Sales			(2,632	)			—				(2,666	)		(1,823	)
	Realized gains (losses), net			—				(8,379	)			(6,581	)		(7,524	)
	Unrealized gains (losses), net			(1,287	)			8,666				8,924			12,791
	Balance as of end of period		$	59,796			$	61,662			$	59,796		$	61,662
Information about Level 3 fair value measurements	The following table provides quantitative information about Level 3 fair value measurements:
			Fair Value as			Valuation Technique		Unobservable Input		Range
			of September 30,
			2013
			(in thousands)
	Private Equity:
	Technology, Media and Telecommunications		$	22,127		Market comparable companies		Revenue multiple			2.5 – 3.5
								Discount rate			18	%
								Discount years			1.25
	Healthcare and Cleantech		$	2,768		Market comparable companies		Revenue multiple(1)			0.7 – 55.8
								R&D multiple(1)			1.1 – 27.1
								Discount for lack of marketability and risk factors			50-60	%
	________________
		-1	The median for the Healthcare and Cleantech revenue multiple is 7.6; the median R&D multiple is 6.9.

Units_Outstanding_Tables

Units Outstanding (Tables)	9 Months Ended
	Sep. 30, 2013
Units Outstanding [Abstract]
Changes in units outstanding	Changes in units outstanding during the three-month and nine-month periods ended September 30, 2013 were as follows:
		Three Months			Nine Months
		Ended			Ended
		September 30,			September 30,
		2013			2013
	Outstanding as of beginning of period		278,374,893			277,600,901
	Options exercised		33,903			812,642
	Units issued		—			—
	Units retired		(13,936,468	)		(13,941,215	)
	Outstanding as of September 30, 2013		264,472,328			264,472,328

Changes_in_Capital_Tables

Changes in Capital (Tables)	9 Months Ended
	Sep. 30, 2013
Changes in Capital [Abstract]
Changes in Capital	Changes in capital as of September 30, 2013 consisted of:
		Partners’ Capital Attributable to AllianceBernstein Unitholders			Non-Controlling Interests In Consolidated Entities			Total Capital
		(in thousands)
	Balance as of December 31, 2012	$	3,759,766		$	43,502		$	3,803,268
	Comprehensive income:
	Net income		335,178			6,304			341,482
	Other comprehensive income, net of tax:
	Unrealized gains on investments		88			—			88
	Foreign currency translation adjustment		(9,463	)		(157	)		(9,620	)
	Changes in employee benefit related items		235			—			235
	Comprehensive income		326,038			6,147			332,185
	Cash distributions to General Partner and unitholders		(338,112	)		—			(338,112	)
	Receivables from affiliates		(4,517	)		—			(4,517	)
	Compensation-related transactions		126,090			—			126,090
	Other		(462	)		(4,355	)		(4,817	)
	Balance as of September 30, 2013	$	3,868,803		$	45,294		$	3,914,097
	Changes in capital as of September 30, 2012 consisted of:
		Partners’ Capital Attributable to AllianceBernstein Unitholders			Non-Controlling Interests In Consolidated Entities			Total Capital
		(in thousands)
	Balance as of December 31, 2011	$	3,975,462		$	54,025		$	4,029,487
	Comprehensive income:
	Net income		117,217			1,985			119,202
	Other comprehensive income, net of tax:
	Unrealized gains on investments		553			—			553
	Foreign currency translation adjustment		4,973			9			4,982
	Changes in employee benefit related items		48			—			48
	Comprehensive income		122,791			1,994			124,785
	Cash distributions to General Partner and unitholders		(206,694	)		—			(206,694	)
	Capital contributions (distributions)		2,522			(9,833	)		(7,311	)
	Purchase of AllianceBernstein Units		(3,049	)		—			(3,049	)
	Compensation-related transactions		13,410			—			13,410
	Balance as of September 30, 2012	$	3,904,442		$	46,186		$	3,950,628

Business_Description_Organizat2

Business Description, Organization and Basis of Presentation (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Ownership structure of AllianceBernstein expressed as a percentage of general and limited partnership interests [Abstract]
AXA and its subsidiaries ownership interest in holding company (in hundredths)		1.60%
Limited partners or members ownership interest in company (in hundredths)		100.00%
General partnership information [Abstract]
General Partnership number of general partnership units owned in Holding Company (in units)	100,000	100,000
General partnership interest in Company (in hundredths)	1.00%	1.00%
AXA and its subsidiaries economic interest in Company (in hundredths)		64.60%
AXA And Its Subsidiaries [Member]
Ownership structure of AllianceBernstein expressed as a percentage of general and limited partnership interests [Abstract]
Limited partners or members ownership interest in company (in hundredths)		64.00%
Holding [Member]
Ownership structure of AllianceBernstein expressed as a percentage of general and limited partnership interests [Abstract]
Limited partners or members ownership interest in company (in hundredths)		34.50%
Unaffiliated Holders [Member]
Ownership structure of AllianceBernstein expressed as a percentage of general and limited partnership interests [Abstract]
Limited partners or members ownership interest in company (in hundredths)		1.50%

Longterm_Incentive_Compensatio1

Long-term Incentive Compensation Plans (Details) (USD $)	1 Months Ended	3 Months Ended	9 Months Ended
	Jan. 31, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
Long-term Incentive Compensation Plans [Abstract]
Maximum percentage of award an employee can elect to allocate to deferred cash (in hundredths)		50.00%	50.00%
Maximum amount of deferred cash		$250,000	$250,000
Number of business days used in calculation		5 days	5 days
Restricted Holding Units awarded to employees (in units)	6,500,000		6,900,000
Reclassified liability to partners' capital	129,200,000
Holding Units purchased in periods (in units)		800,000	2,100,000
Dollar amount paid for Holding Units acquired		16,300,000	43,300,000
Open-market purchases of Holding Units (in units)		800,000	1,900,000
Dollar amount paid for open-market purchases of Holding Units		15,300,000	38,500,000
Unallocated Holding Units remaining in rabbi trust (in units)		13,100,000	13,100,000
Decrease in AllianceBernstein's and Holdings units outstanding (in units)		13,936,468	13,941,215
Units issued upon exercise of options (in units)		33,903	812,642
Proceeds from stock options exercised			$13,859,000	$0

Cash_Distributions_Details

Cash Distributions (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Cash Distribution [Line Items]
General partnership interest in Company (in hundredths)	1.00%	1.00%
Cash Distribution [Member]
Cash Distribution [Line Items]
Declaration date		24-Oct-13
General Partner distribution (in dollars per unit)		0.46
Percentage of distribution (in hundredths)		1.00%
Distribution date		21-Nov-13
Date of record		4-Nov-13

Real_Estate_Charges_Details

Real Estate Charges (Details) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2012	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2010
	sqft			sqft
				Location
Restructuring Cost and Reserve [Line Items]
Area of office space to be sub-leased (in square feet)	510,000			380,000
Portion of office space subleased (in hundredths)	50.00%			80.00%
Consolidated number of office locations in New York				2
Number of Locations				3
Portion of office space to be subleased in New York (in hundredths)	70.00%
Real estate charges		$26,700,000	$202,600,000
Real estate liability restructuring reserve [Abstract]
Balance as of beginning of period		238,784,000	71,164,000
Expense incurred		17,388,000	181,589,000
Deferred rent		327,000	27,000,000
Payments made		-48,636,000	-42,833,000
Interest accretion		3,398,000	1,864,000
Balance as of end of period		211,261,000	238,784,000
2010-2012 Plan Charges [Member]
Restructuring Cost and Reserve [Line Items]
Change in estimate related to real estate charge		15,800,000
Real estate asset write-off charge		200,000
New Charges [Member]
Restructuring Cost and Reserve [Line Items]
Real estate charges		10,400,000
Change in estimate related to real estate charge		5,300,000
Real estate asset write-off charge		3,600,000
New charge related to 2012 plan		1,500,000
Total Charges [Member]
Restructuring Cost and Reserve [Line Items]
Change in estimate related to real estate charge		16,100,000
Other change in estimated charges		300,000
Minimum [Member]
Restructuring Cost and Reserve [Line Items]
Projected Pre-Tax real estate charges as part of workforce reduction	225,000,000
Maximum [Member]
Restructuring Cost and Reserve [Line Items]
Projected Pre-Tax real estate charges as part of workforce reduction	250,000,000

Net_Income_Per_Unit_Details

Net Income Per Unit (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net Income Per Unit [Abstract]
General partnership interest in Company (in hundredths)	1.00%		1.00%
Limited Partners interest in Company (in hundredths)	99.00%		99.00%
Net income per unit, basic and diluted [Abstract]
Net income (loss) attributable to AllianceBernstein Unitholders	$99,948	($44,246)	$335,178	$117,217
Weighted average units outstanding - basic (in units)	264,709,000	277,612,000	273,521,000	277,759,000
Dilutive effect of compensatory options to buy Holding Units (in units)	756,000	0	994,000	0
Weighted average units outstanding - diluted (in units)	265,465,000	277,612,000	274,515,000	277,759,000
Basic net income (loss) per AllianceBernstein Unit (in dollars per unit)	$0.37	($0.16)	$1.21	$0.42
Diluted net income (loss) per AllianceBernstein Unit (in dollars per unit)	$0.37	($0.16)	$1.21	$0.42
Options excluded from diluted net income per unit computation due to their anti-dilutive effect (in units)	3,045,173	9,032,095	2,974,935	9,032,095

Cash_and_Securities_Segregated1

Cash and Securities Segregated Under Federal Regulations and Other Requirements (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Cash and Securities Segregated Under Federal Regulations and Other Requirements [Abstract]
United States Treasury Bills in special reserve bank custody account for exclusive benefit of brokerage customers of SCB LLC	$800,000,000	$1,500,000,000
Restricted funds held for benefit of customers by AllianceBernstein Investments, Inc.	$39,600,000	$42,200,000

Investments_Details

Investments (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Summary of Investment Holdings [Line Items]
Investments owned	$664,467	$732,334
Long-term incentive compensation obligations	114,631	122,977
Consolidated Private Equity Fund [Member]
Summary of Investment Holdings [Line Items]
Investments owned	49,447	47,045
Percentage of Seed Capital	10.00%	10.00%
Private Equity [Member]
Summary of Investment Holdings [Line Items]
Investments owned	44,996	47,853
Other Investment [Member]
Summary of Investment Holdings [Line Items]
Investments owned	4,923	7,056
Available-for-Sale Investments [Member]
Summary of Investment Holdings [Line Items]
Investments owned	20,612	13,361
Trading Investments [Member] | Long-term Incentive Compensation-Related [Member]
Summary of Investment Holdings [Line Items]
Investments owned	83,336	90,825
Trading Investments [Member] | United States Treasury Bills [Member]
Summary of Investment Holdings [Line Items]
Investments owned	27,987	27,982
Trading Investments [Member] | Seed Capital [Member]
Summary of Investment Holdings [Line Items]
Investments owned	253,529	307,795
Trading Investments [Member] | Equities and Exchange-Traded Options [Member]
Summary of Investment Holdings [Line Items]
Investments owned	69,801	48,937
Investments in Limited Partnership Hedge Funds [Member] | Long-term Incentive Compensation-Related [Member]
Summary of Investment Holdings [Line Items]
Investments owned	31,295	32,152
Investments in Limited Partnership Hedge Funds [Member] | Seed Capital [Member]
Summary of Investment Holdings [Line Items]
Investments owned	$78,541	$109,328

Derivative_Instruments_Details

Derivative Instruments (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Derivative [Line Items]
Gains (Losses) recognized in investment gains (losses)	($9,763,000)	($13,610,000)	($11,908,000)	($27,692,000)
Cash collateral payable to trade counterparties	1,400,000		1,400,000		1,500,000
Return of cash collateral into brokerage accounts	5,000,000		5,000,000		8,400,000
Exchange-Traded Futures [Member]
Derivative [Line Items]
Gains (Losses) recognized in investment gains (losses)	-4,664,000	-5,608,000	-6,909,000	-14,156,000
Currency Forwards [Member]
Derivative [Line Items]
Gains (Losses) recognized in investment gains (losses)	-2,365,000	-1,019,000	-1,983,000	165,000
Interest Rate Swaps [Member]
Derivative [Line Items]
Gains (Losses) recognized in investment gains (losses)	-169,000	-699,000	337,000	-1,422,000
Credit Default Swaps [Member]
Derivative [Line Items]
Gains (Losses) recognized in investment gains (losses)	-506,000	-3,751,000	-507,000	-7,102,000
Option Swaps [Member]
Derivative [Line Items]
Gains (Losses) recognized in investment gains (losses)	-29,000	-222,000	-215,000	-311,000
Total Return Swaps [Member]
Derivative [Line Items]
Gains (Losses) recognized in investment gains (losses)	-2,030,000	-2,311,000	-2,631,000	-4,866,000
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Notional Value	362,002,000		362,002,000		370,332,000
Asset Derivatives	4,581,000		4,581,000		2,625,000
Liability Derivatives	3,789,000		3,789,000		7,070,000
Not Designated as Hedging Instrument [Member] | Exchange-Traded Futures [Member]
Derivative [Line Items]
Notional Value	70,464,000		70,464,000		89,901,000
Asset Derivatives	700,000		700,000		64,000
Liability Derivatives	354,000		354,000		1,598,000
Not Designated as Hedging Instrument [Member] | Currency Forwards [Member]
Derivative [Line Items]
Notional Value	108,841,000		108,841,000		80,445,000
Asset Derivatives	523,000		523,000		473,000
Liability Derivatives	839,000		839,000		429,000
Not Designated as Hedging Instrument [Member] | Interest Rate Swaps [Member]
Derivative [Line Items]
Notional Value	32,365,000		32,365,000		55,435,000
Asset Derivatives	788,000		788,000		73,000
Liability Derivatives	598,000		598,000		888,000
Not Designated as Hedging Instrument [Member] | Credit Default Swaps [Member]
Derivative [Line Items]
Notional Value	50,430,000		50,430,000		53,775,000
Asset Derivatives	944,000		944,000		457,000
Liability Derivatives	347,000		347,000		272,000
Not Designated as Hedging Instrument [Member] | Option Swaps [Member]
Derivative [Line Items]
Notional Value	98,000		98,000		103,000
Asset Derivatives	136,000		136,000		83,000
Liability Derivatives	39,000		39,000		92,000
Not Designated as Hedging Instrument [Member] | Total Return Swaps [Member]
Derivative [Line Items]
Notional Value	99,804,000		99,804,000		90,673,000
Asset Derivatives	1,490,000		1,490,000		1,475,000
Liability Derivatives	$1,612,000		$1,612,000		$3,791,000

Offsetting_Assets_and_Liabilit2

Offsetting Assets and Liabilities (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Securities Borrowed [Abstract]
Gross Amounts of Recognized Assets	$61,488	$106,350
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts of Assets Presented in the Statement of Financial Position	61,488	106,350
Financial Instruments	0	0
Cash Collateral Pledged	61,488	106,350
Net Amount	0	0
Securities Loaned [Abstract]
Gross Amounts of Recognized Liabilities	41,747	12,517
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts of Liabilities Presented in the Statement of Financial Position	41,747	12,517
Financial Instruments	0	0
Cash Collateral Received	41,747	12,517
Net Amount	$0	$0

Fair_Value_Details

Fair Value (Details) (USD $)	3 Months Ended			6 Months Ended	9 Months Ended										9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2012	Jun. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013		Dec. 31, 2012		Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013		Sep. 30, 2013		Sep. 30, 2013		Dec. 31, 2012		Sep. 30, 2013		Dec. 31, 2012		Sep. 30, 2013		Dec. 31, 2012
			Security	Security			Median [Member]	Private Equity Investment Venture Capital Fund [Member]	Private Equity Fund [Member]	Consolidated Private Equity Investment Venture Capital Fund [Member]	Fair Value, Measurements, Recurring [Member]		Fair Value, Measurements, Recurring [Member]		Fair Value, Measurements, Recurring [Member]	Fair Value, Measurements, Recurring [Member]	Fair Value, Measurements, Recurring [Member]	Fair Value, Measurements, Recurring [Member]	Fair Value, Measurements, Recurring [Member]		Fair Value, Measurements, Recurring [Member]		Fair Value, Measurements, Recurring [Member]		Fair Value, Measurements, Recurring [Member]		Fair Value, Measurements, Recurring [Member]		Fair Value, Measurements, Recurring [Member]		Fair Value, Measurements, Recurring [Member]		Fair Value, Measurements, Recurring [Member]
															Private Equity Investment Venture Capital Fund [Member]	Private Equity Investment Venture Capital Fund [Member]	Private Equity Investment Venture Capital Fund [Member]	Private Equity Healthcare and Cleantech [Member]	Private Equity Healthcare and Cleantech [Member]		Private Equity Healthcare and Cleantech [Member]		Level 1 [Member]		Level 1 [Member]		Level 2 [Member]		Level 2 [Member]		Level 3 [Member]		Level 3 [Member]
																Minimum [Member]	Maximum [Member]		Minimum [Member]		Maximum [Member]
Assets, Fair Value Disclosure [Abstract]
Money markets											$277,072,000		$170,120,000										$277,072,000		$170,120,000		$0		$0		$0		$0
U.S. Treasury bills											823,468,000		1,537,150,000										0		0		823,468,000		1,537,150,000		0		0
U.K. Treasury bills											125,000		125,000										0		0		125,000		125,000		0		0
Equity securities [Abstract]
Growth											94,987,000		125,242,000										94,987,000		125,242,000		0		0		0		0
Value											46,753,000		36,126,000										46,753,000		36,126,000		0		0		0		0
Multi-asset and asset allocation											52,603,000		59,449,000										52,603,000		59,449,000		0		0		0		0
Other											61,469,000	[1]	39,702,000	[1]									61,469,000	[1]	39,702,000	[1]	0	[1]	0	[1]	0	[1]	0	[1]
Fixed Income securities [Abstract]
Taxable											152,622,000	[2]	178,854,000	[2]									149,472,000	[2]	177,635,000	[2]	3,150,000	[2]	1,219,000	[2]			0	[2]
Tax-exempt											4,530,000	[3]	6,458,000	[3]									3,694,000	[3]	5,661,000	[3]	836,000	[3]	797,000	[3]			0	[3]
Derivatives											4,581,000		2,625,000										700,000		64,000		3,881,000		2,561,000		0		0
Long exchange-traded options											14,315,000		15,087,000										14,315,000		15,087,000		0		0		0		0
Private equity											84,193,000		84,648,000										3,471,000		7,695,000		20,926,000		0		59,796,000		76,953,000
Total assets measured at fair value											1,616,718,000		2,255,586,000										704,536,000		636,781,000		852,386,000		1,541,852,000		59,796,000		76,953,000
Securities sold not yet purchased [Abstract]
Short equities - corporate											46,596,000		54,370,000										46,596,000		54,370,000		0		0		0		0
Short exchange-traded options											13,086,000		9,197,000										13,086,000		9,197,000		0		0		0		0
Other													271,000												271,000				0				0
Derivatives											3,789,000		7,070,000										354,000		1,598,000		3,435,000		5,472,000		0		0
Total liabilities measured at fair value											63,471,000		70,908,000										60,036,000		65,436,000		3,435,000		5,472,000		0		0
Transfers out of Level 3			13,500,000	19,200,000
Fair value measurement Level 3 reconciliation [Abstract]
Balance as of beginning of period	61,426,000	57,908,000	64,466,000	76,953,000	76,953,000	64,466,000
Transfers (out) in, net	0	0			-19,220,000	-13,548,000
Purchases	2,289,000	3,467,000			2,386,000	7,300,000
Sales	-2,632,000	0			-2,666,000	-1,823,000
Realized gains (losses), net	0	-8,379,000			-6,581,000	-7,524,000
Unrealized gains (losses), net	-1,287,000	8,666,000			8,924,000	12,791,000
Balance as of end of period	59,796,000	61,662,000		61,426,000	59,796,000	61,662,000
Percentage of consolidated venture capital fund the Company owned (in hundredths)	10.00%				10.00%
Percentage of consolidated venture capital fund non-controlling interests owned (in hundredths)	90.00%				90.00%
Quantitative information about Level 3 fair value measurements [Abstract]
Fair value															22,127,000			2,768,000
Valuation technique															Market comparable companies			Market comparable companies
Revenue multiple							7.6									2.5	3.5		0.7	[4]	55.8	[4]
Discount rate (in hundredths)															18.00%
Discount years															1.3
R & D Multiple							6.9												1.1	[4]	27.1	[4]
Discount for lack of marketability and risk factors (in hundredths)																			50.00%		60.00%
Description of investment								communications, consumer, digital media, healthcare and information technology markets	energy sector	clean energy, resource and energy efficiency and other sustainable industries
Private equity investment at fair value								29,700,000	5,000,000	200,000
Unfunded commitments to investments								10,800,000	100,000	0
Number of securities going public			1	1
Transfers out of Level 2		$6,000,000				$6,000,000
[1]	Primarily long positions in corporate equities traded through our options desk.
[2]	Primarily corporate and government securities.
[3]	Primarily municipal bonds.
[4]	The median for the Healthcare and Cleantech revenue multiple is 7.6; the median R&D multiple is 6.9.

Commitments_and_Contingencies_

Commitments and Contingencies (Details)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2012	Mar. 31, 2012	Mar. 31, 2012	Mar. 31, 2012
	USD ($)	GBP (£)	Alleged Damages - Minimum [Member]	Alleged Damages - Maximum [Member]
			USD ($)	USD ($)
Loss Contingencies [Line Items]
Portfolio amount of client seeking damages (in pounds)		£ 500
Damages sought			177	234
Realized losses in the portfolio	$125

Goodwill_Details

Goodwill (Details) (USD $)	9 Months Ended
Share data in Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Goodwill [Abstract]
Purchase price for SCB, Inc., cash payment portion	$1,500,000,000
Purchase price SCB, Inc., AllianceBernstein units issued (in units)	40.8
Goodwill	2,954,327,000	2,954,327,000
Sanford C Bernstein Inc Acquisition [Member]
Goodwill [Abstract]
Goodwill	2,800,000,000
Series of Individually Immaterial Business Acquisitions [Member]
Goodwill [Abstract]
Goodwill	$154,000,000

Units_Outstanding_Details

Units Outstanding (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Limited Partners' Capital Account [Line Items]
Outstanding, Beginning of Period (in units)	278,374,893	277,600,901
Options exercised (in units)	33,903	812,642
Units issued (in units)	0	0
Units retired (in units)	-13,936,468	-13,941,215
Outstanding, End of Period (in units)	264,472,328	264,472,328
AllianceBernstein Units [Member]
Limited Partners' Capital Account [Line Items]
Units retired (in units)	17,468	22,215

Debt_Details

Debt (Details) (USD $)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Short-term Debt [Line Items]
Short-term debt outstanding	$163,000,000	$323,163,000
SCB LLC [Member]
Short-term Debt [Line Items]
Short-term debt outstanding	20,000,000	0
Weighted average interest rates on short-term debt outstanding (in hundredths)	1.00%	0.00%
Commercial Paper [Member]
Short-term Debt [Line Items]
Short-term debt outstanding	143,000,000	323,200,000
Weighted average interest rates on short-term debt outstanding (in hundredths)	0.20%	0.50%
Average daily borrowings	$330,600,000	$404,900,000
Weighted average interest rates on average daily borrowings (in hundredths)	0.30%	0.40%

Changes_in_Capital_Details

Changes in Capital (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Jun. 30, 2013
Changes in capital [Roll Forward]
Beginning balance			$3,803,268,000
Beginning balance			3,759,766,000
Beginning balance			43,502,000
Comprehensive income [Abstract]
Net income	101,361,000	-48,249,000	341,482,000	119,202,000
Other comprehensive income, net of tax [Abstract]
Foreign currency translation adjustment	9,057,000	6,197,000	-9,620,000	4,982,000
Cash distributions to General Partner and unitholders			-338,112,000	-206,694,000
Purchase of AllianceBernstein Units	-16,300,000		-43,300,000
Ending balance	3,868,803,000		3,868,803,000
Ending balance	45,294,000		45,294,000
Ending balance	3,914,097,000		3,914,097,000
Balance due from Holding					9,200,000
Partners Capital Attributable to AllianceBernstein Unitholders [Member]
Changes in capital [Roll Forward]
Beginning balance			3,759,766,000	3,975,462,000
Comprehensive income [Abstract]
Net income			335,178,000	117,217,000
Other comprehensive income, net of tax [Abstract]
Unrealized gains on investments			88,000	553,000
Foreign currency translation adjustment			-9,463,000	4,973,000
Changes in employee benefit related items			235,000	48,000
Comprehensive income			326,038,000	122,791,000
Cash distributions to General Partner and unitholders			-338,112,000	-206,694,000
Receivables from affiliates			-4,517,000
Capital contributions				2,522,000
Purchase of AllianceBernstein Units				-3,049,000
Compensation-related transactions			126,090,000	13,410,000
Other			-462,000
Ending balance	3,868,803,000	3,904,442,000	3,868,803,000	3,904,442,000
Non-Controlling Interests in Consolidated Entities [Member]
Changes in capital [Roll Forward]
Beginning balance			43,502,000	54,025,000
Comprehensive income [Abstract]
Net income			6,304,000	1,985,000
Other comprehensive income, net of tax [Abstract]
Unrealized gains on investments			0	0
Foreign currency translation adjustment			-157,000	9,000
Changes in employee benefit related items			0	0
Comprehensive income			6,147,000	1,994,000
Cash distributions to General Partner and unitholders			0	0
Receivables from affiliates			0
Capital distributions				-9,833,000
Purchase of AllianceBernstein Units				0
Compensation-related transactions			0	0
Other			-4,355,000
Ending balance	45,294,000	46,186,000	45,294,000	46,186,000
Total Capital [Member]
Changes in capital [Roll Forward]
Beginning balance			3,803,268,000	4,029,487,000
Comprehensive income [Abstract]
Net income			341,482,000	119,202,000
Other comprehensive income, net of tax [Abstract]
Unrealized gains on investments			88,000	553,000
Foreign currency translation adjustment			-9,620,000	4,982,000
Changes in employee benefit related items			235,000	48,000
Comprehensive income			332,185,000	124,785,000
Cash distributions to General Partner and unitholders			-338,112,000	-206,694,000
Receivables from affiliates			-4,517,000
Capital distributions				-7,311,000
Purchase of AllianceBernstein Units				-3,049,000
Compensation-related transactions			126,090,000	13,410,000
Other			-4,817,000
Ending balance	$3,914,097,000	$3,950,628,000	$3,914,097,000	$3,950,628,000