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Net Income per Unit (Tables)
 9 Months Ended
Sep. 30, 2014
Net Income per Unit [Abstract]  
Net Income Per Unit
Basic net income per unit is derived by dividing net income by the basic weighted average number of units outstanding for each period. Diluted net income per unit is derived by adjusting net income for the assumed dilutive effect of compensatory options (“Net income – diluted”) and dividing by the diluted weighted average number of units outstanding for each period.

  
Three Months Ended
September 30,
  
Nine Months Ended
September 30,
 
  
2014
  
2013
  
2014
  
2013
 
  
(in thousands, except per unit amounts)
 
         
Net income – basic
 
$
44,134
  
$
29,523
  
$
123,147
  
$
108,030
 
Additional allocation of equity in net income attributable to AllianceBernstein resulting from assumed dilutive effect of compensatory options
  
409
   
183
   
1,085
   
771
 
Net income – diluted
 
$
44,543
  
$
29,706
  
$
124,232
  
$
108,801
 
                 
Weighted average units outstanding – basic
  
97,070
   
92,258
   
96,549
   
97,866
 
Dilutive effect of compensatory options
  
1,249
   
756
   
1,174
   
994
 
Weighted average units outstanding – diluted
  
98,319
   
93,014
   
97,723
   
98,860
 
                 
Basic net income per unit
 
$
0.45
  
$
0.32
  
$
1.28
  
$
1.10
 
Diluted net income per unit
 
$
0.45
  
$
0.32
  
$
1.27
  
$
1.10