Triple

T18564882

Position	Surface form	Disambiguated ID	Type / Status
Subject	Governmental Accounting Standards Board	`E453736`	entity
Predicate	issues	`P1557`	FINISHED
Object	Statements of Governmental Accounting Standards Statements of Governmental Accounting Standards are authoritative pronouncements that establish accounting and financial reporting principles for U.S. state and local governments.	`E453736`	NE FINISHED

How this triple was built (4 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: Statements of Governmental Accounting Standards | Statement: [Governmental Accounting Standards Board, issues, Statements of Governmental Accounting Standards]

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Statements of Governmental Accounting Standards
Context triple: [Governmental Accounting Standards Board, issues, Statements of Governmental Accounting Standards]

A. 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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
B. International Public Sector Accounting Standards
International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
C. 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.
D. FASB Statements of Financial Accounting Concepts
FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
E. FASB Accounting Standards Codification
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.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NEDg Description generation gpt-5.1

Instruction

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Input

Entity: Statements of Governmental Accounting Standards
Triple: [Governmental Accounting Standards Board, issues, Statements of Governmental Accounting Standards]

Generated description

Statements of Governmental Accounting Standards are authoritative pronouncements that establish accounting and financial reporting principles for U.S. state and local governments.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Statements of Governmental Accounting Standards
Target entity description: Statements of Governmental Accounting Standards are authoritative pronouncements that establish accounting and financial reporting principles for U.S. state and local governments.

A. 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.
B. International Public Sector Accounting Standards
International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
C. Governmental Accounting Standards Board chosen
The Governmental Accounting Standards Board is an independent organization that establishes accounting and financial reporting standards for U.S. state and local governments.
D. FASB Statements of Financial Accounting Concepts
FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
E. FASB Accounting Standards Codification
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.
F. None of above.

Provenance (5 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_69d8d38974308190a9174430ef256b73`	completed	April 10, 2026, 10:40 a.m.
NER	Named-entity recognition	`batch_69e53afd8114819093b57d86f8213311`	completed	April 19, 2026, 8:28 p.m.
NED1	Entity disambiguation (via context triple)	`batch_6a049aeae6f0819093e9b9a154c1f12b`	completed	May 13, 2026, 3:38 p.m.
NEDg	Description generation	`batch_6a049c355cb08190a63addeba8293e5c`	completed	May 13, 2026, 3:43 p.m.
NED2	Entity disambiguation (via description)	`batch_6a049cfa32588190a6e4abf128aced0a`	completed	May 13, 2026, 3:47 p.m.

Created at: April 10, 2026, 11:42 a.m.