Triple

T22050524
Position Surface form Disambiguated ID Type / Status
Subject Accounting Standards Codification E544868 entity
Predicate predecessor P97 FINISHED
Object FASB Statements of Financial Accounting Standards E123135 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 Statements of Financial Accounting Standards | Statement: [Accounting Standards Codification, predecessor, FASB Statements of Financial Accounting Standards]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: FASB Statements of Financial Accounting Standards
Context triple: [Accounting Standards Codification, predecessor, FASB Statements of Financial Accounting Standards]
  • A. Statements of Financial Accounting Standards chosen
    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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.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. 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.
  • C. 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.
  • 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 Staff Positions
    FASB Staff Positions are authoritative guidance documents issued by the Financial Accounting Standards Board to clarify, interpret, or amend existing accounting standards and related pronouncements.
  • 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_69e11e32445c8190ab97089b48a130bb completed April 16, 2026, 5:36 p.m.
NER Named-entity recognition batch_69f1283386f081908b70df81f38a5b1c completed April 28, 2026, 9:35 p.m.
NED1 Entity disambiguation (via context triple) batch_6a0a7b79594c8190b66439167d7a3cbd completed May 18, 2026, 2:37 a.m.
Created at: April 16, 2026, 8:26 p.m.