Triple

T18565613
Position Surface form Disambiguated ID Type / Status
Subject SFAS E453752 entity
Predicate hasComponent P35 FINISHED
Object SFAS No. 133
SFAS No. 133 is a U.S. accounting standard issued by the FASB that establishes comprehensive rules for the recognition and measurement of derivative instruments and hedging activities.
 E1331152 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. 133 | Statement: [SFAS, hasComponent, SFAS No. 133]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: SFAS No. 133
Context triple: [SFAS, hasComponent, SFAS No. 133]
  • A. SFAS No. 157
    SFAS No. 157 is a U.S. accounting standard issued by the Financial Accounting Standards Board that defines fair value, establishes a framework for measuring it, and expands related disclosure requirements.
  • B. SFAS No. 144
    SFAS No. 144 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for the impairment or disposal of long-lived assets.
  • C. 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.
  • D. FASB Statement No. 160
    FASB Statement No. 160 is an accounting standard that significantly changed how noncontrolling (minority) interests in consolidated financial statements are reported and presented under U.S. GAAP.
  • E. ASC Topic 820
    ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value 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. 133
Triple: [SFAS, hasComponent, SFAS No. 133]
Generated description
SFAS No. 133 is a U.S. accounting standard issued by the FASB that establishes comprehensive rules for the recognition and measurement of derivative instruments and hedging activities.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: SFAS No. 133
Target entity description: SFAS No. 133 is a U.S. accounting standard issued by the FASB that establishes comprehensive rules for the recognition and measurement of derivative instruments and hedging activities.
  • A. SFAS No. 157
    SFAS No. 157 is a U.S. accounting standard issued by the Financial Accounting Standards Board that defines fair value, establishes a framework for measuring it, and expands related disclosure requirements.
  • B. SFAS No. 144
    SFAS No. 144 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for the impairment or disposal of long-lived assets.
  • C. 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.
  • D. FASB Statement No. 160
    FASB Statement No. 160 is an accounting standard that significantly changed how noncontrolling (minority) interests in consolidated financial statements are reported and presented under U.S. GAAP.
  • E. ASC Topic 820
    ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value 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_6a04f884ad7c819087973e0b3207439e completed May 13, 2026, 10:17 p.m.
NEDg Description generation batch_6a04f99382208190a71182710c442903 completed May 13, 2026, 10:22 p.m.
NED2 Entity disambiguation (via description) batch_6a04f9edcbe48190aa7ef312e9a15dc1 completed May 13, 2026, 10:23 p.m.
Created at: April 10, 2026, 11:43 a.m.