Triple

T18565615

Position	Surface form	Disambiguated ID	Type / Status
Subject	SFAS	`E453752`	entity
Predicate	hasComponent	`P35`	FINISHED
Object	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.	`E1330277`	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. 144 | Statement: [SFAS, hasComponent, SFAS No. 144]

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

Target entity: SFAS No. 144
Context triple: [SFAS, hasComponent, SFAS No. 144]

A. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets is an International Accounting Standard that sets out the criteria and measurement rules for recognizing and disclosing provisions, contingent liabilities, and contingent assets in financial statements.
B. 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.
C. FASB Technical Bulletins
FASB Technical Bulletins are authoritative interpretive and guidance documents issued by the Financial Accounting Standards Board to clarify and provide practical application of existing accounting standards.
D. 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.
E. IAS 36 Impairment of Assets
IAS 36 Impairment of Assets is an International Accounting Standard that prescribes procedures to ensure assets are not carried at more than their recoverable amount, requiring entities to recognize and measure impairment losses when necessary.
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. 144
Triple: [SFAS, hasComponent, SFAS No. 144]

Generated description

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.

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

Target entity: SFAS No. 144
Target entity description: 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.

A. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets is an International Accounting Standard that sets out the criteria and measurement rules for recognizing and disclosing provisions, contingent liabilities, and contingent assets in financial statements.
B. 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.
C. FASB Technical Bulletins
FASB Technical Bulletins are authoritative interpretive and guidance documents issued by the Financial Accounting Standards Board to clarify and provide practical application of existing accounting standards.
D. 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.
E. IAS 36 Impairment of Assets
IAS 36 Impairment of Assets is an International Accounting Standard that prescribes procedures to ensure assets are not carried at more than their recoverable amount, requiring entities to recognize and measure impairment losses when necessary.
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.