Triple

T4575776
Position Surface form Disambiguated ID Type / Status
Subject APB Opinions E123137 entity
Predicate precededBy P97 FINISHED
Object Accounting Research Bulletins E123136 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 Research Bulletins | Statement: [APB Opinions, precededBy, Accounting Research Bulletins]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Accounting Research Bulletins
Context triple: [APB Opinions, precededBy, Accounting Research Bulletins]
  • A. Accounting Research Bulletins chosen
    Accounting Research Bulletins were early authoritative pronouncements issued by the American Institute of Accountants’ Committee on Accounting Procedure that helped shape and standardize U.S. accounting practices before modern GAAP codification.
  • 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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.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. 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. The Analytical Review
    The Analytical Review was an influential late 18th-century English periodical known for its radical political stance and extensive coverage of contemporary literature, philosophy, and politics.
  • 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.