Triple

T1080079
Position Surface form Disambiguated ID Type / Status
Subject US GAAP E23924 entity
Predicate includesStandard P19701 FINISHED
Object ASC 718 Compensation—Stock Compensation
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
 E123144 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 718 Compensation—Stock Compensation | Statement: [US GAAP, includesStandard, ASC 718 Compensation—Stock Compensation]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: ASC 718 Compensation—Stock Compensation
Context triple: [US GAAP, includesStandard, ASC 718 Compensation—Stock Compensation]
  • A. US GAAP
    US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
  • B. Sarbanes–Oxley Act of 2002
    The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
  • C. Subchapter J
    Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
  • D. Subchapter L
    Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
  • E. Public Company Accounting Oversight Board
    The Public Company Accounting Oversight Board is a nonprofit regulatory body in the United States that oversees the audits of public companies to protect investors and enhance the accuracy and reliability of corporate 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 718 Compensation—Stock Compensation
Triple: [US GAAP, includesStandard, ASC 718 Compensation—Stock Compensation]
Generated description
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: ASC 718 Compensation—Stock Compensation
Target entity description: ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
  • A. US GAAP
    US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
  • B. Sarbanes–Oxley Act of 2002
    The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
  • C. Subchapter J
    Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
  • D. Subchapter L
    Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
  • E. Public Company Accounting Oversight Board
    The Public Company Accounting Oversight Board is a nonprofit regulatory body in the United States that oversees the audits of public companies to protect investors and enhance the accuracy and reliability of corporate 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_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.