Triple
T18565622
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | SFAS |
E453752
|
entity |
| Predicate | codifiedInto |
P775
|
FINISHED |
| Object | ASC Topic 740 |
—
|
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: ASC Topic 740 | Statement: [SFAS, codifiedInto, ASC Topic 740]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: ASC Topic 740 Context triple: [SFAS, codifiedInto, ASC Topic 740]
-
A.
ASC 740 Income Taxes
chosen
ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
-
B.
IAS 12 Income Taxes
IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
-
C.
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.
-
D.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
-
E.
Internal Revenue Code section 4671
Internal Revenue Code section 4671 is the federal tax provision that imposes excise taxes on certain chemicals and related substances to help fund environmental cleanup under the Superfund program.
- 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.