Triple
T1080080
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | US GAAP |
E23924
|
entity |
| Predicate | includesStandard |
P19701
|
FINISHED |
| Object | ASC 230 Statement of Cash Flows |
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 230 Statement of Cash Flows | Statement: [US GAAP, includesStandard, ASC 230 Statement of Cash Flows]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: ASC 230 Statement of Cash Flows Context triple: [US GAAP, includesStandard, ASC 230 Statement of Cash Flows]
-
A.
Oracle Cash Management
Oracle Cash Management is a financial module within Oracle E-Business Suite that helps organizations manage, reconcile, and forecast cash and bank transactions.
-
B.
United Nations System of National Accounts
The United Nations System of National Accounts is an internationally agreed statistical framework that provides standardized concepts, definitions, classifications, and accounting rules for measuring a country’s economic activity and compiling national accounts such as GDP.
-
C.
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.
-
D.
Subchapter C
Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
-
E.
Production Accounting and Auditing System
The Production Accounting and Auditing System is a federal information system used to track, reconcile, and audit production and revenue data from natural resource extraction on public and tribal lands.
- 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.