Prudential Variable Contract Real Property Account 10-Q 13 Nov 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]	'
Document Type	'10-Q
Amendment Flag	'false
Document Period End Date	30-Sep-13
Document Fiscal Period Focus	'Q3
Document Fiscal Year Focus	'2013
Entity Registrant Name	'PRUDENTIAL VARIABLE CONTRACT REAL PROPERTY ACCOUNT
Entity Central Index Key	'0000846581
Current Fiscal Year End Date	'--12-31
Entity Filer Category	'Non-accelerated Filer
Entity Common Stock, Shares Outstanding	0

Statements_Of_Net_Assets

Statements Of Net Assets (USD $)	Sep. 30, 2013	Dec. 31, 2012
ASSETS	'	'
Investment in The Prudential Variable Contract Real Property Partnership	$76,023,641	$73,974,319
Net Assets	76,023,641	73,974,319
NET ASSETS, representing:	'	'
Equity of contract owners	60,738,860	58,481,042
Equity of The Prudential Insurance Company of America	15,284,781	15,493,277
Net Assets	$76,023,641	$73,974,319
Units outstanding	28,977,868	29,528,827
Portfolio shares held	2,093,659	2,145,062
Portfolio net asset value per share	$36.31	$34.49

Statements_Of_Operations

Statements Of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
INVESTMENT INCOME	'	'	'	'
Net investment income from Partnership operations	$1,118,641	$977,204	$2,914,075	$2,575,539
EXPENSES	'	'	'	'
Charges to contract owners for assuming mortality risk and expense risk and for administration	120,822	111,226	345,807	330,580
NET INVESTMENT INCOME	997,819	865,978	2,568,268	2,244,959
NET REALIZED AND UNREALIZED GAIN ON INVESTMENTS	'	'	'	'
Net change in unrealized gain (loss) on investments in Partnership	352,013	610,154	774,181	540,316
Net realized gain (loss) on sale of investments in Partnership	38	57	154,905	144,195
NET (LOSS) GAIN ON INVESTMENTS	352,051	610,211	929,086	684,511
NET INCREASE (DECREASE) IN NET ASSETS RESULTING FROM OPERATIONS	$1,349,870	$1,476,189	$3,497,354	$2,929,470

Statements_Of_Changes_In_Net_A

Statements Of Changes In Net Assets (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
OPERATIONS	'	'	'	'
Net investment income	$997,819	$865,978	$2,568,268	$2,244,959
Net change in unrealized gain (loss) on investments in Partnership	352,013	610,154	774,181	540,316
Net realized gain (loss) on sale of investments in Partnership	38	57	154,905	144,195
NET INCREASE (DECREASE) IN NET ASSETS RESULTING FROM OPERATIONS	1,349,870	1,476,189	3,497,354	2,929,470
CAPITAL TRANSACTIONS	'	'	'	'
Net contributions (withdrawals) by contract owners	-397,460	-280,782	-478,168	-147,547
Net contributions (withdrawals) by The Prudential Insurance Company of America	518,281	392,008	-969,864	-1,371,120
NET INCREASE (DECREASE) IN NET ASSETS RESULTING FROM CAPITAL TRANSACTIONS	120,821	111,226	-1,448,032	-1,518,667
TOTAL INCREASE (DECREASE) IN NET ASSETS	1,470,691	1,587,415	2,049,322	1,410,803
NET ASSETS	'	'	'	'
Beginning of period	74,552,950	70,864,261	73,974,319	71,040,873
End of period	$76,023,641	$72,451,676	$76,023,641	$72,451,676

General

General	9 Months Ended
	Sep. 30, 2013
General [Abstract]	'
General	'
	Note 1: General
	The Prudential Variable Contract Real Property Account (the “Account”) was established on November 20, 1986 by resolution of the Board of Directors of The Prudential Insurance Company of America (“Prudential” or the “Company”), which is an indirect wholly-owned subsidiary of Prudential Financial, Inc. (“PFI”). The Account was established as a separate investment account pursuant to New Jersey law and is registered under the Securities Act of 1933, as amended (“ the Securities Act”). The assets of the Account are segregated from Prudential's other assets. The Account is used to fund benefits under certain variable life insurance and variable annuity contracts issued by Prudential. These products are Variable Appreciable Life (“PVAL and PVAL $100,000+ Face Value”), Discovery Plus (“PDISCO+”), and Variable Investment Plan (“VIP”).
	The assets of the Account are invested in The Prudential Variable Contract Real Property Partnership (the “Partnership”). The Partnership is the investment vehicle for assets allocated to the real estate investment option under certain variable life insurance and variable annuity contracts. The Account, along with the Pruco Life Variable Contract Real Property Account and the Pruco Life of New Jersey Variable Contract Real Property Account, are the sole investors in the Partnership. These financial statements should be read in conjunction with the financial statements of the Partnership.
	The Partnership has a policy of investing at least 65% of its assets in direct ownership interests in income-producing real estate and participating mortgage loans.

Summary_Of_Significant_Account

Summary Of Significant Accounting Policies And Pronouncements	9 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies And Pronouncements [Abstract]	'
Summary Of Significant Accounting Policies And Pronouncements	'
	Note 2: Summary of Significant Accounting Policies and Pronouncements
	A.  Basis of Accounting
	The Unaudited Interim Financial Statements as of September 30, 2013 and the statement of net assets as of December 31, 2012, which has been derived from Audited Financial Statements, have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) on a basis consistent with reporting interim financial information in accordance with instructions to Form 10-Q and Article 10 of Regulation S-X of the Securities and Exchange Commission (“SEC”).
	In the opinion of management, all adjustments necessary for a fair statement of the financial position and results of operations have been made. All such adjustments are of a normal, recurring nature. Interim results are not necessarily indicative of the results that may be expected for the full year. These financial statements should be read in conjunction with the Account's Audited Financial Statements included in the Account's Annual Report on Form 10-K for the year ended December 31, 2012.
	The Account has transactions and relationships with Prudential and other affiliates. Due to these relationships, it is possible that the terms of these transactions are not the same as those that would result from transactions among unrelated parties.
	Use of Estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The most significant estimates include valuation of Investment in The Prudential Variable Contract Real Property Partnership..
	Adoption of Accounting Pronouncements
	In June 2013, the Financial Accounting Standards Board (“FASB”) issued updated guidance clarifying the characteristics of an investment company and requiring new disclosures. Under the guidance, all entities regulated under the Investment Company Act of 1940 automatically qualify as investment companies, while all other entities need to consider both the fundamental and typical characteristics of an investment company in determining whether they qualify as investment companies. This new guidance is effective for interim or annual reporting periods that begin after December 15, 2013, and should be applied prospectively. This guidance is not expected to have a significant effect on the Account's financial position, results of operations, and financial statement disclosures.
	Note 2: Summary of Significant Accounting Policies and Pronouncements (continued)
	B.  Investment in Partnership Interest
	The investment in the Partnership is based on the Account's proportionate interest of the Partnership's fair value. At September 30, 2013 and December 31, 2012, the Account's interest in the General Partners Controlling Interest was 41.5% or 2,093,659 shares and 41.4% or 2,145,062 shares, respectively. Properties owned by the Partnership are illiquid and their value is based on estimated fair value as discussed in the notes to the Partnership's consolidated financial statements.
	C.  Income Recognition
	Net investment income, realized and unrealized gains and losses are recognized daily for the investment in the Partnership. Amounts are based on the Account's proportionate interest in the Partnership.
	D.  Equity of The Prudential Insurance Company of America
	Prudential maintains a position in the Account for liquidity purposes, including unit purchases and redemptions, Partnership share transactions, and expense processing. The position does not affect contract owners' accounts or the related unit values.
	For the period ended September 30, 2013 and December 31, 2012, there were no cash transactions at the Account level as all of transactions are settled by Prudential on behalf of the Account through a redemption or an issuance of units.

Charges_And_Expenses

Charges And Expenses	9 Months Ended
	Sep. 30, 2013
Charges And Expenses [Abstract]	'
Charges And Expenses	'
	Note 3: Charges and Expenses
	A. Mortality and Expense Risk Charges
	Mortality and expense risk charges are determined daily using an effective annual rate of 1.2%, 0.9%, 0.6% and 1.2% for PDISCO+, PVAL, PVAL $100,000 + Face Value and VIP, respectively (for PDISCO+, the 1.2% includes a 0.2% administrative charge). Mortality risk is the risk that life insurance contract owners may not live as long as estimated or annuitants may live longer than estimated and expense risk is the risk that the cost of issuing and administering the policies may exceed related charges by Prudential. The mortality and expense risk charges are assessed through reduction in unit values.
	B. Cost of Insurance and Other Related Charges
	Contract owner contributions are subject to certain deductions prior to being invested in the Account. The deductions for PVAL and PVAL $100,000 + Face Value are (1) state premium taxes; (2) transaction costs which are deducted from each premium payment to cover premium collection and processing costs. Contracts are subject to charges on each basic premium for assuming a guaranteed minimum death benefit risk. This charge compensates Prudential for the risk that an insured may die at a time when the death benefit exceeds the benefit that would have been payable in the absence of a minimum guarantee. These charges are assessed through the redemption of units.
	C. Deferred Sales Charge
	A deferred sales charge, applicable to PVAL and PVAL $100,000 + Face Value, and not to exceed 50% of the first year's primary annual premium for PVAL contracts, is imposed upon surrenders of certain variable life insurance contracts to compensate Prudential for sales and other marketing expenses. The amount of any sales charge will depend on the number of years that have elapsed since the contract was issued. No sales charge will be imposed after the tenth year of the contract. No sales charge will be imposed on death benefits. Also a deferred sales charge is imposed upon the withdrawals of certain purchase payments to compensate Prudential for sales and other marketing expenses for PDISCO+ and VIP. The amount of any sales charge will depend on the amount withdrawn and the number of contract years that have elapsed since the contract owner or annuitant made the purchase payments deemed to be withdrawn. As the amount of time that has elapsed since a given purchase payment made increases, the sales charge applicable to that purchase payment generally decreases. No sales charge is made against the withdrawal of investment income. No sales charge is imposed upon death benefit payments or upon transfers made between subaccounts. This deferred sales charge is assessed through the redemption of units.
	Note 3: Charges and Expenses (continued)
	D. Partial Withdrawal Charge
	A charge is imposed by Prudential on partial withdrawals of the cash surrender value for PVAL and PVAL $100,000 + Face Value. A charge equal to the lesser of $15 or 2% will be made in connection with each partial withdrawal of the cash surrender value of a contract. This charge is assessed through the redemption of units.
	E. Annual Maintenance Charge
	An annual maintenance charge, applicable to PDISCO+ and VIP, of $30 will be deducted if and only if the contract fund is less than $10,000 on a contract anniversary or at the time a full withdrawal is effected, including a withdrawal to effect an annuity. The charge is made by reducing accumulation units credited to a contract owner's account.

Taxes

Taxes	9 Months Ended
	Sep. 30, 2013
Taxes [Abstract]	'
Taxes	'
	Note 4: Taxes
	Prudential is taxed as a “life insurance company”, as defined by the Internal Revenue Code. The results of operations of the Account form a part of PFI's consolidated federal tax return. Under current federal, state, and local law, no federal, state or local income taxes are payable by the Account. As such, no provision for the tax liability has been recorded in these financial statements.

Net_Contributions_Withdrawals_

Net Contributions (Withdrawals) By Contract Owners	9 Months Ended
	Sep. 30, 2013
Net Contributions Withdrawals By Contract Owners [Abstract]	'
Net Contributions Withdrawals By Contract Owners	'
	Note 5: Net Contributions (Withdrawals) by Contract Owners
	Net contract owner contributions (withdrawals) for the real estate investment option in Prudential’s variable insurance and variable annuity products for the three and nine months ended September 30, 2013 and 2012, were as follows:
			Three Months Ended September 30,
			2013	2012
		PVAL/PVAL $100,000+ face value	($324,092)	($258,748)
		PDISCO+/VIP	-73,368	-22,034
		TOTAL	($397,460)	($280,782)
			Nine Months Ended September 30,
			2013	2012
		PVAL/PVAL $100,000+ face value	($295,009)	($155,803)
		PDISCO+/VIP	-183,159	8,256
		TOTAL	($478,168)	($147,547)

Partnership_Distributions

Partnership Distributions	9 Months Ended
	Sep. 30, 2013
Partnership Distributions [Abstract]	'
Partnership Distributions	'
	Note 6: Partnership Distributions
	For the nine months ended September 30, 2013, the Partnership made one distribution of $5 million on March 26, 2013. The Account's share of this distribution was $1.8 million. During the year ended December 31, 2012, the Partnership made a distribution of $5 million on March 28, 2012. The Account's share of this distribution was $1.8 million.

Unit_Information

Unit Information	9 Months Ended
	Sep. 30, 2013
Unit Information [Abstract]	'
Schedule of Outstanding Units and Unit Values	'
	Note 7: Unit Information
	All products referred to in Note 1 for outstanding units and unit values at September 30, 2013 and December 31, 2012 were as follows:
			30-Sep-13			31-Dec-12
		Units Outstanding:	28,977,868			29,528,827
		Unit Value:	2.41038	to	2.76126	2.30961	to	2.63416

Financial_Highlights

Financial Highlights	9 Months Ended
	Sep. 30, 2013
Financial Highlights [Abstract]	'
Financial Highlights	'
	Note 8: Financial Highlights
	The range of total return for the three and nine months ended September 30, 2013 and 2012 were as follows:
			Three Months Ended September 30,
			2013			2012
		Total Return	1.66%	to	1.81%	1.94%	to	2.09%
			Nine Months Ended September 30,
			2013			2012
		Total Return	4.36%	to	4.83%	3.73%	to	4.19%

Fair_Value_Disclosure

Fair Value Disclosure	3 Months Ended		9 Months Ended
	Sep. 30, 2013		Sep. 30, 2013
Fair Value Disclosure [Abstract]	'		'
Fair Value Disclosure	'		'
	Changes in Level 3 assets and liabilities		Note 9: Fair Value Disclosure
	The table below provides a reconciliation of the beginning and ending balances for all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended September 30, 2013 and September 30, 2012.		Fair Value Measurement – Fair value represents the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The authoritative fair value guidance establishes a framework for measuring fair value that includes a hierarchy used to classify the inputs used in measuring fair value. The level in the fair value hierarchy within which the fair value measurement falls is determined based on the lowest level input that is significant to the fair value measurement. The levels of the fair value hierarchy are as follows:
			Level 1 – Fair value is based on unadjusted quoted prices in active markets that are accessible to the Account for identical assets or liabilities. These generally provide the most reliable evidence and should be used to measure fair value whenever available. The Account had no Level 1 assets or liabilities.
		($ in 000’s)	Level 2 – Fair value is based on inputs, other than Level 1 inputs, that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability through corroboration with observable market data. The Account had no Level 2 assets or liabilities.
		Three Months Ended September 30, 2013	Level 3 – Fair value is based on significant unobservable inputs for the asset or liability. These inputs reflect the Account's own assumptions about the assumptions that market participants would use in pricing the asset or liability. The Account's Level 3 assets consist of the investment in the Partnership which is based on the Account's proportionate interest of the Partnership's fair value, which approximates the Partnership's net asset value. Properties owned by the Partnership are illiquid and fair value is based on estimates from property appraisal reports prepared by independent real estate appraisers as discussed in the notes to the Partnership's unaudited consolidated financial statements. All the Account's assets were classified as Level 3.
	Beginning balance @ 07/01/13	$74,553	The purpose of an appraisal is to estimate the fair value of real estate as of a specific date. The estimate of fair value of real estate is based on the conventional approaches to value, all of which require the exercise of subjective judgment. The three approaches used are: (1) current cost of reproducing the real estate less deterioration and functional and economic obsolescence; (2) discounting a series of income streams and reversion at a specific yield or by directly capitalizing a single year income estimate by an appropriate factor; and (3) value indicated by recent sales of comparable real estate in the market. In the reconciliation of these three approaches, the independent appraiser uses one or a combination of them, to come up with the approximated value for the type of real estate in the market.
	Total gains or losses (realized/unrealized) included in earnings (or changes in net assets) from Partnership operations	352
	Net investment income from Partnership operations	1,119	The inputs or methodology used for valuing securities are not an indication of the risk associated with investing in those securities.
	Acquisition/additions	-
	Equity income	-	Level 3 Assets by Hierarchy
	Contributions	-	The table below summarizes the assets measured at fair value on a recurring basis and their respective position in the fair value hierarchy.
	Disposition/settlements	-
	Equity losses	-	Table 1:	($ in 000’s)
	Ending balance @ 09/30/13	$76,024		Fair Value Measurements at September 30, 2013
	Unrealized gains (losses) for the period relating to Level 3 assets still held at the reporting date	$352
			Assets:	Amounts Measured at Fair Value 09/30/2013	(Level 1)	(Level 2)	(Level 3)
			Investment in The Prudential Variable Contract Real Property Partnership	$76,024	$ -	$ -	$76,024
		($ in 000’s)
		Three Months Ended September 30, 2012
	Beginning balance @ 07/01/12	$70,864		($ in 000’s)
	Total gains or losses (realized/unrealized) included in earnings (or changes in net assets) from Partnership operations	610		Fair Value Measurements at December 31, 2012
	Net investment income from Partnership operations	978
	Acquisition/additions	-	Assets:	Amounts Measured at Fair Value 12/31/2012	(Level 1)	(Level 2)	(Level 3)
	Equity income	-	Investment in The Prudential Variable Contract Real Property Partnership	$73,974	$ -	$ -	$73,974
	Contributions	-
	Disposition/settlements	-
	Equity losses	-
	Ending balance @ 09/30/12	$72,452	Quantitative Information Regarding Internally-Priced Level 3 Assets
	Unrealized gains (losses) for the period relating to Level 3 assets still held at the reporting date	$610
			Quantitative information on significant internally priced Level 3 assets are discussed in Note 3 of the Partnership’s unaudited consolidated financial statements.
			The table below provides a reconciliation of the beginning and ending balances for all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the nine months ended September 30, 2013 and September 30, 2012.
					($ in 000’s)
					Nine Months Ended September 30, 2013
			Beginning balance @ 01/01/13		$73,974
			Total gains or losses (realized/unrealized) included in earnings (or changes in net assets) from Partnership operations		929
			Net investment income from Partnership operations		2,914
			Acquisition/additions		-
			Equity income		-
			Contributions		-
			Disposition/settlements		-
			Equity losses		-
			Distributions		-1,793
			Ending balance @ 09/30/13		$76,024
			Unrealized gains (losses) for the period relating to Level 3 assets still held at the reporting date		$774
					($ in 000’s)
					Nine Months Ended September 30, 2012
			Beginning balance @ 01/01/12		$71,041
			Total gains or losses (realized/unrealized) included in earnings (or changes in net assets) from Partnership operations		685
			Net investment income from Partnership operations		2,576
			Acquisition/additions		-
			Equity income		-
			Contributions		-
			Disposition/settlements		-
			Equity losses		-
			Distributions		-1,850
			Ending balance @ 09/30/12		$72,452
			Unrealized gains (losses) for the period relating to Level 3 assets still held at the reporting date		$540

Summary_Of_Significant_Account1

Summary Of Significant Accounting Policies And Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies And Pronouncements [Abstract]	'
Basis Of Accounting	'
	A.  Basis of Accounting
	The Unaudited Interim Financial Statements as of September 30, 2013 and the statement of net assets as of December 31, 2012, which has been derived from Audited Financial Statements, have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) on a basis consistent with reporting interim financial information in accordance with instructions to Form 10-Q and Article 10 of Regulation S-X of the Securities and Exchange Commission (“SEC”).
	In the opinion of management, all adjustments necessary for a fair statement of the financial position and results of operations have been made. All such adjustments are of a normal, recurring nature. Interim results are not necessarily indicative of the results that may be expected for the full year. These financial statements should be read in conjunction with the Account's Audited Financial Statements included in the Account's Annual Report on Form 10-K for the year ended December 31, 2012.
	The Account has transactions and relationships with Prudential and other affiliates. Due to these relationships, it is possible that the terms of these transactions are not the same as those that would result from transactions among unrelated parties.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The most significant estimates include valuation of Investment in The Prudential Variable Contract Real Property Partnership..
Investment In Partnership Interest	'
	B.  Investment in Partnership Interest
	The investment in the Partnership is based on the Account's proportionate interest of the Partnership's fair value. At September 30, 2013 and December 31, 2012, the Account's interest in the General Partners Controlling Interest was 41.5% or 2,093,659 shares and 41.4% or 2,145,062 shares, respectively. Properties owned by the Partnership are illiquid and their value is based on estimated fair value as discussed in the notes to the Partnership's consolidated financial statements.
Income Recognition	'
	C.  Income Recognition
	Net investment income, realized and unrealized gains and losses are recognized daily for the investment in the Partnership. Amounts are based on the Account's proportionate interest in the Partnership.
Equity of Prudential Insurance Company of America	'
	D.  Equity of The Prudential Insurance Company of America
	Prudential maintains a position in the Account for liquidity purposes, including unit purchases and redemptions, Partnership share transactions, and expense processing. The position does not affect contract owners' accounts or the related unit values.
	For the period ended September 30, 2013 and December 31, 2012, there were no cash transactions at the Account level as all of transactions are settled by Prudential on behalf of the Account through a redemption or an issuance of units.

Net_Contributions_Withdrawals_1

Net Contributions Withdrawals By Contract Owners (Tables)	9 Months Ended
	Sep. 30, 2013
Net Contributions Withdrawals By Contract Owners [Abstract]	'
Schedule of Net Contributions Withdrawals by Contract Owners	'
	Note 5: Net Contributions (Withdrawals) by Contract Owners
	Net contract owner contributions (withdrawals) for the real estate investment option in Prudential’s variable insurance and variable annuity products for the three and nine months ended September 30, 2013 and 2012, were as follows:
			Three Months Ended September 30,
			2013	2012
		PVAL/PVAL $100,000+ face value	($324,092)	($258,748)
		PDISCO+/VIP	-73,368	-22,034
		TOTAL	($397,460)	($280,782)
			Nine Months Ended September 30,
			2013	2012
		PVAL/PVAL $100,000+ face value	($295,009)	($155,803)
		PDISCO+/VIP	-183,159	8,256
		TOTAL	($478,168)	($147,547)

Unit_Information_Tables

Unit Information (Tables)	9 Months Ended
	Sep. 30, 2013
Unit Information [Abstract]	'
Schedule Of Units Of Partnership Interest [Table Text Block]	'
	Note 7: Unit Information
	All products referred to in Note 1 for outstanding units and unit values at September 30, 2013 and December 31, 2012 were as follows:
			30-Sep-13			31-Dec-12
		Units Outstanding:	28,977,868			29,528,827
		Unit Value:	2.41038	to	2.76126	2.30961	to	2.63416

Financial_Highlights_Tables

Financial Highlights (Tables)	9 Months Ended
	Sep. 30, 2013
Financial Highlights [Abstract]	'
Schedule of Financial Highlights	'
	Note 8: Financial Highlights
	The range of total return for the three and nine months ended September 30, 2013 and 2012 were as follows:
			Three Months Ended September 30,
			2013			2012
		Total Return	1.66%	to	1.81%	1.94%	to	2.09%
			Nine Months Ended September 30,
			2013			2012
		Total Return	4.36%	to	4.83%	3.73%	to	4.19%

Fair_Value_Disclosures_Tables

Fair Value Disclosures (Tables	3 Months Ended		9 Months Ended
	Sep. 30, 2013		Sep. 30, 2013
Fair Value Disclosure [Abstract]	'		'
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	'		'
	Changes in Level 3 assets and liabilities		The inputs or methodology used for valuing securities are not an indication of the risk associated with investing in those securities.
	The table below provides a reconciliation of the beginning and ending balances for all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended September 30, 2013 and September 30, 2012.
			Level 3 Assets by Hierarchy
		($ in 000’s)	The table below summarizes the assets measured at fair value on a recurring basis and their respective position in the fair value hierarchy.
		Three Months Ended September 30, 2013
	Beginning balance @ 07/01/13	$74,553	Table 1:	($ in 000’s)
	Total gains or losses (realized/unrealized) included in earnings (or changes in net assets) from Partnership operations	352		Fair Value Measurements at September 30, 2013
	Net investment income from Partnership operations	1,119
	Acquisition/additions	-	Assets:	Amounts Measured at Fair Value 09/30/2013	(Level 1)	(Level 2)	(Level 3)
	Equity income	-	Investment in The Prudential Variable Contract Real Property Partnership	$76,024	$ -	$ -	$76,024
	Contributions	-
	Disposition/settlements	-
	Equity losses	-
	Ending balance @ 09/30/13	$76,024		($ in 000’s)
	Unrealized gains (losses) for the period relating to Level 3 assets still held at the reporting date	$352		Fair Value Measurements at December 31, 2012
			Assets:	Amounts Measured at Fair Value 12/31/2012	(Level 1)	(Level 2)	(Level 3)
			Investment in The Prudential Variable Contract Real Property Partnership	$73,974	$ -	$ -	$73,974
		($ in 000’s)
		Three Months Ended September 30, 2012
	Beginning balance @ 07/01/12	$70,864
	Total gains or losses (realized/unrealized) included in earnings (or changes in net assets) from Partnership operations	610	Quantitative Information Regarding Internally-Priced Level 3 Assets
	Net investment income from Partnership operations	978
	Acquisition/additions	-	Quantitative information on significant internally priced Level 3 assets are discussed in Note 3 of the Partnership’s unaudited consolidated financial statements.
	Equity income	-
	Contributions	-
	Disposition/settlements	-
	Equity losses	-
	Ending balance @ 09/30/12	$72,452
	Unrealized gains (losses) for the period relating to Level 3 assets still held at the reporting date	$610
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	'		'
			The table below provides a reconciliation of the beginning and ending balances for all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the nine months ended September 30, 2013 and September 30, 2012.
					($ in 000’s)
					Nine Months Ended September 30, 2013
			Beginning balance @ 01/01/13		$73,974
			Total gains or losses (realized/unrealized) included in earnings (or changes in net assets) from Partnership operations		929
			Net investment income from Partnership operations		2,914
			Acquisition/additions		-
			Equity income		-
			Contributions		-
			Disposition/settlements		-
			Equity losses		-
			Distributions		-1,793
			Ending balance @ 09/30/13		$76,024
			Unrealized gains (losses) for the period relating to Level 3 assets still held at the reporting date		$774
					($ in 000’s)
					Nine Months Ended September 30, 2012
			Beginning balance @ 01/01/12		$71,041
			Total gains or losses (realized/unrealized) included in earnings (or changes in net assets) from Partnership operations		685
			Net investment income from Partnership operations		2,576
			Acquisition/additions		-
			Equity income		-
			Contributions		-
			Disposition/settlements		-
			Equity losses		-
			Distributions		-1,850
			Ending balance @ 09/30/12		$72,452
			Unrealized gains (losses) for the period relating to Level 3 assets still held at the reporting date		$540

General_Details

General (Details)	Sep. 30, 2013
General [Abstract]	'
Minimum percent of partnership assets invested in direct ownership interests	65.00%

Recovered_Sheet1

Summary of Significant Accounting Policies and Pronouncements (Details)	Sep. 30, 2013	Dec. 31, 2012
Summary Of Significant Accounting Policies And Pronouncements [Abstract]	'	'
Percent of interest in the General Partners Controlling Interest	41.50%	41.40%

Charges_and_Expense_Details

Charges and Expense (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
Discovery Plus [Member]	'
Effective annual rate used to determine daily the mortality risk and expense risk charges	1.20%
Effective annual rate used to determine daily the administrative charges	0.20%
Annual maintenance charge	$30
Minimum contract fund balance required to waive annual maintenance charge	10,000
Prudential Variable Appreciable Life [Member]	'
Effective annual rate used to determine daily the mortality risk and expense risk charges	0.90%
Maximum percent of deferred sales charges	50.00%
Partial withdrawal charge, amount	15
Partial withdrawal charge, percent	2.00%
PVAL $100,000+ Face Value	'
Effective annual rate used to determine daily the mortality risk and expense risk charges	0.60%
Maximum percent of deferred sales charges	50.00%
Partial withdrawal charge, amount	15
Partial withdrawal charge, percent	2.00%
Variable Investment Plan [Member]	'
Effective annual rate used to determine daily the mortality risk and expense risk charges	1.20%
Annual maintenance charge	30
Minimum contract fund balance required to waive annual maintenance charge	$10,000

Net_Contributions_Withdrawals_2

Net Contributions Withdrawals by Contract Owners (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Aggregate Variable Appreciable Life [Member]	'	'	'	'
Net Contributions Withdrawals By Contract Owners	($324,092)	($258,748)	($295,009)	($155,803)
Discovery Plus And Variable Investment Plan [Member]	'	'	'	'
Net Contributions Withdrawals By Contract Owners	($73,368)	($22,034)	($183,159)	$8,256

Partnership_Distributions_Deta

Partnership Distributions (Details) (USD $)	9 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Partnership Distributions [Abstract]	'	'
Partnership distribution made	$5	$5
The Account's share of Partnership distribution	$1.80	$1.80

Unit_Information_Details

Unit Information (Details)	Sep. 30, 2013	Dec. 31, 2012
Unit Information [Abstract]	'	'
Unit value, lower range	2.41038	2.30961
Unit value, higher range	2.76126	2.63416

Financial_Highlights_Details

Financial Highlights (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Financial Highlights [Abstract]	'	'	'	'
Minimum rate of return	1.66%	1.94%	4.36%	3.73%
Maximum rate of return	1.81%	2.09%	4.83%	4.19%

Fair_Value_Disclosures_Details

Fair Value Disclosures (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'
Investment in The Prudential Variable Contract Real Property Partnership	$76,023,641	'	$76,023,641	'	$73,974,319
Net Investment Income from Partnership operations	($1,118,641)	($977,204)	($2,914,075)	($2,575,539)	'