Triple

T18567081
Position Surface form Disambiguated ID Type / Status
Subject ASC 505 Equity E453782 entity
Predicate accountingFramework P55283 FINISHED
Object Generally Accepted Accounting Principles in the United States — 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: Generally Accepted Accounting Principles in the United States | Statement: [ASC 505 Equity, accountingFramework, Generally Accepted Accounting Principles in the United States]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Generally Accepted Accounting Principles in the United States
Context triple: [ASC 505 Equity, accountingFramework, Generally Accepted Accounting Principles in the United States]
  • A. Reports on the relation of accounting standards to corporate regulation
    "Reports on the relation of accounting standards to corporate regulation" is a governmental investigative report analyzing how accounting rules influence and interact with the oversight and control of corporations.
  • B. FASB Statements of Financial Accounting Concepts
    FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
  • C. Accounting Research Bulletins
    Accounting Research Bulletins were early authoritative pronouncements issued by the American Institute of Accountants’ Committee on Accounting Procedure that helped shape and standardize U.S. accounting practices before modern GAAP codification.
  • D. Conceptual Framework for Financial Reporting
    The Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the development, interpretation, and application of International Financial Reporting Standards.
  • E. FASB Accounting Standards Codification chosen
    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.
  • 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.