Triple

T18566961
Position Surface form Disambiguated ID Type / Status
Subject ASC 810 Consolidation E453780 entity
Predicate interactsWith P3970 FINISHED
Object ASC 805 Business Combinations — 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 805 Business Combinations | Statement: [ASC 810 Consolidation, interactsWith, ASC 805 Business Combinations]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: ASC 805 Business Combinations
Context triple: [ASC 810 Consolidation, interactsWith, ASC 805 Business Combinations]
  • A. ASC 805 Business Combinations chosen
    ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
  • B. IFRS 3 Business Combinations
    IFRS 3 Business Combinations is an international accounting standard that sets out the principles and requirements for how companies recognize, measure, and disclose business combinations such as mergers and acquisitions.
  • C. ASC 810 Consolidation
    ASC 810 Consolidation is a U.S. GAAP accounting standard that provides guidance on when and how a reporting entity must consolidate financial statements of other entities it controls, including variable interest entities.
  • 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. 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.
  • 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_69e53aff027481909ca7257967967650 completed April 19, 2026, 8:28 p.m.
Created at: April 10, 2026, 11:43 a.m.