Triple

T22050617
Position Surface form Disambiguated ID Type / Status
Subject Presentation (Topic 205) E544870 entity
Predicate relatedTo P37 FINISHED
Object ASC Topic 250 Accounting Changes and Error Corrections — NE NERFINISHED

How this triple was built (3 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 250 Accounting Changes and Error Corrections | Statement: [Presentation (Topic 205), relatedTo, ASC Topic 250 Accounting Changes and Error Corrections]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: ASC Topic 250 Accounting Changes and Error Corrections
Context triple: [Presentation (Topic 205), relatedTo, ASC Topic 250 Accounting Changes and Error Corrections]
  • A. ASC Topic 320
    ASC Topic 320 is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, measurement, and reporting of investments in debt and equity securities.
  • 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 Topic 820
    ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value in financial reporting.
  • D. Accounting Standards Updates
    Accounting Standards Updates are formal pronouncements that revise or clarify U.S. generally accepted accounting principles, providing authoritative guidance on financial reporting and accounting practices.
  • E. 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.
  • F. None of above. chosen
  • G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: ASC Topic 250 Accounting Changes and Error Corrections
Target entity description: ASC Topic 250 Accounting Changes and Error Corrections is a section of U.S. GAAP that provides guidance on how entities should recognize, measure, and disclose the effects of accounting changes and the correction of prior-period errors in their financial statements.
  • A. ASC Topic 320
    ASC Topic 320 is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, measurement, and reporting of investments in debt and equity securities.
  • 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 Topic 820
    ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value in financial reporting.
  • D. Accounting Standards Updates
    Accounting Standards Updates are formal pronouncements that revise or clarify U.S. generally accepted accounting principles, providing authoritative guidance on financial reporting and accounting practices.
  • E. 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.
  • F. None of above. chosen

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_69e11e32445c8190ab97089b48a130bb completed April 16, 2026, 5:36 p.m.
NER Named-entity recognition batch_69f1283386f081908b70df81f38a5b1c completed April 28, 2026, 9:35 p.m.
Created at: April 16, 2026, 8:26 p.m.