Triple

T4575747
Position Surface form Disambiguated ID Type / Status
Subject APB Opinions E123137 entity
Predicate issuedBy P29 FINISHED
Object Accounting Principles Board E453733 NE FINISHED

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: Accounting Principles Board | Statement: [APB Opinions, issuedBy, Accounting Principles Board]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Accounting Principles Board
Context triple: [APB Opinions, issuedBy, Accounting Principles Board]
  • A. Accounting Principles Board chosen
    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.
  • 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. 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.
  • D. American Institute of Accountants
    The American Institute of Accountants was the former name of the American Institute of Certified Public Accountants (AICPA), the leading professional organization setting standards and guiding the practice of public accountancy in the United States.
  • E. Committee on Accounting Procedure
    The Committee on Accounting Procedure was an early standard‑setting body of the American Institute of Accountants that issued influential guidance on U.S. accounting practices before being replaced by the Accounting Principles Board.
  • F. None of above.
  • G. Unsure - the case is ambiguous/there is not enough information to decide.

Provenance (3 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_69bd46466c7081909d07f36be2d08804 completed March 20, 2026, 1:06 p.m.
NER Named-entity recognition batch_69bd58dfe3508190b21836079e951a3c completed March 20, 2026, 2:25 p.m.
NED1 Entity disambiguation (via context triple) batch_69bde08756548190bb8433854c3efe01 completed March 21, 2026, 12:04 a.m.
Created at: March 20, 2026, 1:10 p.m.