Triple
T1080078
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | US GAAP |
E23924
|
entity |
| Predicate | includesStandard |
P19701
|
FINISHED |
| Object | ASC 320 Investments—Debt and Equity Securities |
E23924
|
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: ASC 320 Investments—Debt and Equity Securities | Statement: [US GAAP, includesStandard, ASC 320 Investments—Debt and Equity Securities]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: ASC 320 Investments—Debt and Equity Securities Context triple: [US GAAP, includesStandard, ASC 320 Investments—Debt and Equity Securities]
-
A.
US GAAP
chosen
US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
-
B.
Subtitle III – Financial Management
Subtitle III – Financial Management is a portion of Title 31 of the United States Code that sets out the federal government’s core laws and procedures for managing, accounting for, and controlling public funds.
-
C.
Australian Securities and Investments Commission Act 2001
The Australian Securities and Investments Commission Act 2001 is the federal law that establishes and governs Australia’s corporate, markets, financial services and consumer credit regulator, defining its powers, functions and regulatory framework.
-
D.
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.
-
E.
Investment Company Act of 1940
The Investment Company Act of 1940 is a U.S. federal law that regulates the organization and activities of investment companies, such as mutual funds, to protect investors through disclosure, governance, and operational requirements.
- 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_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. |
Created at: March 1, 2026, 7:42 p.m.