Triple
T18565598
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | SFAS |
E453752
|
entity |
| Predicate | partOf |
P40
|
FINISHED |
| Object | U.S. Generally Accepted Accounting Principles |
—
|
NE NERFINISHED |
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: U.S. Generally Accepted Accounting Principles | Statement: [SFAS, partOf, U.S. Generally Accepted Accounting Principles]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: U.S. Generally Accepted Accounting Principles Context triple: [SFAS, partOf, U.S. Generally Accepted Accounting Principles]
-
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.
Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
-
C.
Accounting Principles Board
The Accounting Principles Board was a former U.S. standard-setting body responsible for issuing authoritative accounting guidelines before being succeeded by the Financial Accounting Standards Board.
-
D.
Financial Accounting Standards Board
The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
-
E.
FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (2 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_69d8d38974308190a9174430ef256b73 |
completed | April 10, 2026, 10:40 a.m. |
| NER | Named-entity recognition | batch_69e53afe3ee081909eeee62c889948f4 |
completed | April 19, 2026, 8:28 p.m. |
Created at: April 10, 2026, 11:43 a.m.