Triple

T18565610

Position	Surface form	Disambiguated ID	Type / Status
Subject	SFAS	`E453752`	entity
Predicate	hasComponent	`P35`	FINISHED
Object	SFAS No. 109 SFAS No. 109 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for income taxes, including the recognition and measurement of deferred tax assets and liabilities.	`E1330276`	NE FINISHED

How this triple was built (4 steps)

Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.

NER Named-entity recognition gpt-5-mini

Instruction

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Input

Phrase: SFAS No. 109 | Statement: [SFAS, hasComponent, SFAS No. 109]

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: SFAS No. 109
Context triple: [SFAS, hasComponent, SFAS No. 109]

A. IAS 12 Income Taxes
IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
B. FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
C. ASC 718 Compensation—Stock Compensation
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
D. IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
E. FASB Interpretations
FASB Interpretations are authoritative pronouncements issued by the Financial Accounting Standards Board that clarify, explain, or elaborate on existing accounting standards to ensure consistent application in financial reporting.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NEDg Description generation gpt-5.1

Instruction

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Input

Entity: SFAS No. 109
Triple: [SFAS, hasComponent, SFAS No. 109]

Generated description

SFAS No. 109 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for income taxes, including the recognition and measurement of deferred tax assets and liabilities.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: SFAS No. 109
Target entity description: SFAS No. 109 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for income taxes, including the recognition and measurement of deferred tax assets and liabilities.

A. IAS 12 Income Taxes
IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
B. FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
C. ASC 718 Compensation—Stock Compensation
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
D. IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
E. FASB Interpretations
FASB Interpretations are authoritative pronouncements issued by the Financial Accounting Standards Board that clarify, explain, or elaborate on existing accounting standards to ensure consistent application in financial reporting.
F. None of above. chosen

Provenance (5 batches)

The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.

Step	Stage	Batch ID	Status	When
creating	Elicitation	`batch_69d8d38974308190a9174430ef256b73`	completed	April 10, 2026, 10:40 a.m.
NER	Named-entity recognition	`batch_69e53afe3ee081909eeee62c889948f4`	completed	April 19, 2026, 8:28 p.m.
NED1	Entity disambiguation (via context triple)	`batch_6a049aeae6f0819093e9b9a154c1f12b`	completed	May 13, 2026, 3:38 p.m.
NEDg	Description generation	`batch_6a049c355cb08190a63addeba8293e5c`	completed	May 13, 2026, 3:43 p.m.
NED2	Entity disambiguation (via description)	`batch_6a049cfa32588190a6e4abf128aced0a`	completed	May 13, 2026, 3:47 p.m.

Created at: April 10, 2026, 11:43 a.m.