Triple

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).

Phrase: APB Opinion No. 15 | Statement: [ASC 260 Earnings Per Share, supersededPreviousGuidanceFrom, APB Opinion No. 15]

Target entity: APB Opinion No. 15
Context triple: [ASC 260 Earnings Per Share, supersededPreviousGuidanceFrom, APB Opinion No. 15]

• A. APB Opinions chosen
  APB Opinions were authoritative accounting pronouncements issued by the former Accounting Principles Board that helped shape U.S. GAAP before being superseded by later standard-setting bodies.
• B. APB
  APB is an American police procedural drama television series that follows a tech billionaire who privatizes a troubled Chicago police district to implement cutting-edge crime-fighting technology.
• C. Advisory Committee opinions
  Advisory Committee opinions are expert assessments issued by the monitoring body of the Framework Convention for the Protection of National Minorities, evaluating how states implement and comply with their obligations to protect minority rights.
• D. Central Board of Assessment Appeals (Philippines)
  The Central Board of Assessment Appeals (Philippines) is a quasi-judicial body that hears and decides appeals on real property tax assessments and related valuation disputes in the Philippines.
• E. Treasury Order 136-01
  Treasury Order 136-01 is a U.S. Department of the Treasury directive that formally establishes and defines the authorities, responsibilities, and organizational structure of the Bureau of the Fiscal Service.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target predicate: supersededPreviousGuidanceFrom
Context triple: [ASC 260 Earnings Per Share, supersededPreviousGuidanceFrom, APB Opinion No. 15]

• A. wasSupersededBy chosen
  Indicates that one entity has been replaced or made obsolete by another entity that takes over its role or function.
• B. supersededSpecificationIn
  Indicates that one specification has been replaced or made obsolete by another specification within a given context or system.
• C. guidanceType
  Indicates the specific kind or category of guidance being provided or referenced in the relationship between entities.
• D. providesGuidanceTo
  Indicates that one entity offers direction, advice, or instruction to another entity.
• E. previouslySupported
  Indicates that an entity provided support to another entity at some time in the past, but not necessarily in the present.
• F. None of above.