Triple

T5772543
Position Surface form Disambiguated ID Type / Status
Subject FASB Accounting Standards Codification E127361 entity
Predicate alsoKnownAs P39 FINISHED
Object FASB ASC E127361 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: FASB ASC | Statement: [FASB Accounting Standards Codification, alsoKnownAs, FASB ASC]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: FASB ASC
Context triple: [FASB Accounting Standards Codification, alsoKnownAs, FASB ASC]
  • A. FASB Accounting Standards Codification chosen
    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.
  • 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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.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. ASC 350 Intangibles—Goodwill and Other
    ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
  • D. 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.
  • E. ASC 740 Income Taxes
    ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
  • 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_69c00834f6308190851b0abeddd8ed7e completed March 22, 2026, 3:18 p.m.
NER Named-entity recognition batch_69c029adda188190a5c26c363614145f completed March 22, 2026, 5:41 p.m.
NED1 Entity disambiguation (via context triple) batch_69c07e686ad88190b34e5e94145b44dc completed March 22, 2026, 11:42 p.m.
Created at: March 22, 2026, 3:50 p.m.