Triple
T22050482
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Accounting Standards Codification |
E544868
|
entity |
| Predicate | maintainedBy |
P86
|
FINISHED |
| Object | Financial Accounting Standards Board |
—
|
NE NERFINISHED |
How this triple was built (2 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: Financial Accounting Standards Board | Statement: [Accounting Standards Codification, maintainedBy, Financial Accounting Standards Board]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Financial Accounting Standards Board Context triple: [Accounting Standards Codification, maintainedBy, Financial Accounting Standards Board]
-
A.
Financial Accounting Standards Board
chosen
The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
-
B.
Governmental Accounting Standards Board
The Governmental Accounting Standards Board is an independent organization that establishes accounting and financial reporting standards for U.S. state and local governments.
-
C.
Accounting Principles Board
The Accounting Principles Board was a former U.S. standard-setting body responsible for issuing authoritative accounting guidelines before being succeeded by the Financial Accounting Standards Board.
-
D.
Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
-
E.
Financial Accounting Foundation
The Financial Accounting Foundation is a U.S. nonprofit organization that oversees and supports the independent standard-setting boards responsible for establishing financial accounting and reporting standards.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (2 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_69e11e32445c8190ab97089b48a130bb |
completed | April 16, 2026, 5:36 p.m. |
| NER | Named-entity recognition | batch_69f128323fb08190b9592fd08a96cba0 |
completed | April 28, 2026, 9:35 p.m. |
Created at: April 16, 2026, 8:26 p.m.