Triple

T18565609
Position Surface form Disambiguated ID Type / Status
Subject SFAS E453752 entity
Predicate hasComponent P35 FINISHED
Object SFAS No. 87 — NE NERFINISHED

How this triple was built (3 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: SFAS No. 87 | Statement: [SFAS, hasComponent, SFAS No. 87]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: SFAS No. 87
Context triple: [SFAS, hasComponent, SFAS No. 87]
  • A. SFAS No. 144
    SFAS No. 144 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for the impairment or disposal of long-lived assets.
  • B. SFAS No. 157
    SFAS No. 157 is a U.S. accounting standard issued by the Financial Accounting Standards Board that defines fair value, establishes a framework for measuring it, and expands related disclosure requirements.
  • C. SFAS No. 109
    SFAS No. 109 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for income taxes, including the recognition and measurement of deferred tax assets and liabilities.
  • D. FASB Statement No. 160
    FASB Statement No. 160 is an accounting standard that significantly changed how noncontrolling (minority) interests in consolidated financial statements are reported and presented under U.S. GAAP.
  • E. SFAS
    SFAS is a series of authoritative U.S. accounting standards issued by the Financial Accounting Standards Board that historically guided financial reporting practices.
  • F. None of above. chosen
  • G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: SFAS No. 87
Target entity description: SFAS No. 87 is a U.S. accounting standard issued by the FASB that establishes comprehensive rules for employers’ accounting and reporting of defined benefit pension plans.
  • A. SFAS No. 144
    SFAS No. 144 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for the impairment or disposal of long-lived assets.
  • B. SFAS No. 157
    SFAS No. 157 is a U.S. accounting standard issued by the Financial Accounting Standards Board that defines fair value, establishes a framework for measuring it, and expands related disclosure requirements.
  • C. SFAS No. 109
    SFAS No. 109 is a U.S. accounting standard issued by the FASB that provides guidance on accounting for income taxes, including the recognition and measurement of deferred tax assets and liabilities.
  • D. FASB Statement No. 160
    FASB Statement No. 160 is an accounting standard that significantly changed how noncontrolling (minority) interests in consolidated financial statements are reported and presented under U.S. GAAP.
  • E. SFAS
    SFAS is a series of authoritative U.S. accounting standards issued by the Financial Accounting Standards Board that historically guided financial reporting practices.
  • F. None of above. chosen

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.