Triple
T18565617
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | SFAS |
E453752
|
entity |
| Predicate | hasComponent |
P35
|
FINISHED |
| Object | SFAS No. 158 |
—
|
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: SFAS No. 158 | Statement: [SFAS, hasComponent, SFAS No. 158]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: SFAS No. 158 Context triple: [SFAS, hasComponent, SFAS No. 158]
-
A.
SFAS
chosen
SFAS is a series of authoritative U.S. accounting standards issued by the Financial Accounting Standards Board that historically guided financial reporting practices.
-
B.
Pension Protection Act of 2006
The Pension Protection Act of 2006 is a major U.S. federal law that overhauled pension and retirement plan funding rules, strengthened protections for workers’ benefits, and expanded retirement savings incentives.
-
C.
IAS 19 Employee Benefits
IAS 19 Employee Benefits is an International Accounting Standard that prescribes the accounting and disclosure requirements for employee benefits such as pensions, post-employment benefits, and other long-term compensation.
-
D.
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.
-
E.
FASB Interpretations
FASB Interpretations are authoritative pronouncements issued by the Financial Accounting Standards Board that clarify, explain, or elaborate on existing accounting standards to ensure consistent application in financial reporting.
- 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.