Triple

T1080076
Position Surface form Disambiguated ID Type / Status
Subject US GAAP E23924 entity
Predicate includesStandard P19701 FINISHED
Object 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.
 E123142 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 350 Intangibles—Goodwill and Other | Statement: [US GAAP, includesStandard, ASC 350 Intangibles—Goodwill and Other]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: ASC 350 Intangibles—Goodwill and Other
Context triple: [US GAAP, includesStandard, ASC 350 Intangibles—Goodwill and Other]
  • A. ISO 3297
    ISO 3297 is the international standard that defines the structure, assignment, and use of the International Standard Serial Number (ISSN) for identifying serial publications.
  • B. ISO 7775
    ISO 7775 is an older international standard that defined message formats for securities transactions and related financial communications, later superseded by ISO 15022.
  • C. ISO 2108
    ISO 2108 is the international standard that defines the structure and use of the International Standard Book Number (ISBN) system for identifying books and related publications.
  • D. ISO 26324
    ISO 26324 is the international standard that defines the structure, syntax, and functional framework of the Digital Object Identifier (DOI) system for uniquely identifying digital content.
  • E. ISO 10383
    ISO 10383 is an international standard that defines and maintains Market Identifier Codes (MICs) used to uniquely identify securities trading venues and related entities worldwide.
  • 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 350 Intangibles—Goodwill and Other
Triple: [US GAAP, includesStandard, ASC 350 Intangibles—Goodwill and Other]
Generated description
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.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: ASC 350 Intangibles—Goodwill and Other
Target entity description: 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.
  • A. ISO 3297
    ISO 3297 is the international standard that defines the structure, assignment, and use of the International Standard Serial Number (ISSN) for identifying serial publications.
  • B. ISO 7775
    ISO 7775 is an older international standard that defined message formats for securities transactions and related financial communications, later superseded by ISO 15022.
  • C. ISO 2108
    ISO 2108 is the international standard that defines the structure and use of the International Standard Book Number (ISBN) system for identifying books and related publications.
  • D. ISO 26324
    ISO 26324 is the international standard that defines the structure, syntax, and functional framework of the Digital Object Identifier (DOI) system for uniquely identifying digital content.
  • E. ISO 10383
    ISO 10383 is an international standard that defines and maintains Market Identifier Codes (MICs) used to uniquely identify securities trading venues and related entities worldwide.
  • 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_69a493f1ddf48190a99d54b00e99f8ce completed March 1, 2026, 7:30 p.m.
NER Named-entity recognition batch_69a4b94509d08190964509ea4a2d7912 completed March 1, 2026, 10:10 p.m.
NED1 Entity disambiguation (via context triple) batch_69ac42addb188190a26dd3071abf64d6 completed March 7, 2026, 3:22 p.m.
NEDg Description generation batch_69ac432a8a9881908c1199f7974e1491 completed March 7, 2026, 3:24 p.m.
NED2 Entity disambiguation (via description) batch_69ac43a44c5481909b0427a7461c8dfb completed March 7, 2026, 3:26 p.m.
Created at: March 1, 2026, 7:42 p.m.