Triple

T22050583
Position Surface form Disambiguated ID Type / Status
Subject Presentation (Topic 205) E544870 entity
Predicate appliesUnder P1129 FINISHED
Object U.S. generally accepted accounting principles 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: U.S. generally accepted accounting principles | Statement: [Presentation (Topic 205), appliesUnder, U.S. generally accepted accounting principles]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07
Target entity: U.S. generally accepted accounting principles
Context triple: [Presentation (Topic 205), appliesUnder, U.S. generally accepted accounting principles]
  • A. US GAAP chosen
    US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
  • B. 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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
  • C. Federal Accounting Standards Advisory Board standards
    Federal Accounting Standards Advisory Board standards are U.S. federal government accounting and financial reporting principles that provide authoritative guidance for preparing and presenting federal agencies’ financial statements.
  • D. Financial Accounting Standards Board
    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.
  • E. 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.
  • 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_69f1283386f081908b70df81f38a5b1c completed April 28, 2026, 9:35 p.m.
Created at: April 16, 2026, 8:26 p.m.