Triple

T22050616
Position Surface form Disambiguated ID Type / Status
Subject Presentation (Topic 205) E544870 entity
Predicate relatedTo P37 FINISHED
Object ASC Topic 225 Income Statement
ASC Topic 225 Income Statement is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, presentation, and reporting of income and expenses in an entity’s income statement.
 E1515690 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: ASC Topic 225 Income Statement | Statement: [Presentation (Topic 205), relatedTo, ASC Topic 225 Income Statement]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: ASC Topic 225 Income Statement
Context triple: [Presentation (Topic 205), relatedTo, ASC Topic 225 Income Statement]
  • A. ASC Topic 320
    ASC Topic 320 is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, measurement, and reporting of investments in debt and equity securities.
  • B. ASC Topic 840
    ASC Topic 840 is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of lease arrangements.
  • C. 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.
  • D. ASC Topic 715
    ASC Topic 715 is a section of the FASB Accounting Standards Codification that provides comprehensive guidance on accounting for employers’ defined benefit pension and other postretirement benefit plans.
  • E. ASC Topic 820
    ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value in financial reporting.
  • 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: ASC Topic 225 Income Statement
Triple: [Presentation (Topic 205), relatedTo, ASC Topic 225 Income Statement]
Generated description
ASC Topic 225 Income Statement is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, presentation, and reporting of income and expenses in an entity’s income statement.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: ASC Topic 225 Income Statement
Target entity description: ASC Topic 225 Income Statement is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, presentation, and reporting of income and expenses in an entity’s income statement.
  • A. ASC Topic 320
    ASC Topic 320 is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, measurement, and reporting of investments in debt and equity securities.
  • B. ASC Topic 840
    ASC Topic 840 is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of lease arrangements.
  • C. 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.
  • D. ASC Topic 715
    ASC Topic 715 is a section of the FASB Accounting Standards Codification that provides comprehensive guidance on accounting for employers’ defined benefit pension and other postretirement benefit plans.
  • E. ASC Topic 820
    ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value in financial reporting.
  • F. None of above. chosen

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_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.
NEDg Description generation batch_6a0a7cb2b0c88190930290efe1d8371a completed May 18, 2026, 2:42 a.m.
NED2 Entity disambiguation (via description) batch_6a0a7e131ae48190a564a86d3d691e1a completed May 18, 2026, 2:48 a.m.
Created at: April 16, 2026, 8:26 p.m.