Triple
T18565624
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | SFAS |
E453752
|
entity |
| Predicate | codifiedInto |
P775
|
FINISHED |
| Object | ASC Topic 718 |
—
|
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 718 | Statement: [SFAS, codifiedInto, ASC Topic 718]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: ASC Topic 718 Context triple: [SFAS, codifiedInto, ASC Topic 718]
-
A.
ASC Topic 715
ASC Topic 715 is a section of the FASB Accounting Standards Codification that provides comprehensive guidance on accounting for employers’ defined benefit pension and other postretirement benefit plans.
-
B.
ASC Topic 840
ASC Topic 840 is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of lease arrangements.
-
C.
ASC 718 Compensation—Stock Compensation
chosen
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 606 Revenue from Contracts with Customers
ASC 606 Revenue from Contracts with Customers is a U.S. GAAP accounting standard issued by the FASB that provides a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
E.
ASC Topic 815
ASC Topic 815 is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, and disclosure of derivative instruments and hedging activities.
- 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.