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: ASC 310 Receivables | Statement: [Topic 326 Financial Instruments—Credit Losses, relatedTo, ASC 310 Receivables]

Target entity: ASC 310 Receivables
Context triple: [Topic 326 Financial Instruments—Credit Losses, relatedTo, ASC 310 Receivables]

• A. ASC 360 Property, Plant, and Equipment
  ASC 360 Property, Plant, and Equipment is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, depreciation, and impairment of long-lived tangible assets used in operations.
• B. 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.
• C. 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.
• 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 480 Distinguishing Liabilities from Equity
  ASC 480 Distinguishing Liabilities from Equity is a U.S. GAAP accounting standard that provides guidance on how to classify financial instruments as either liabilities or equity in an entity’s financial statements.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: ASC 310 Receivables
Target entity description: ASC 310 Receivables is a section of U.S. GAAP that provides accounting and reporting guidance for the recognition, measurement, and impairment of receivables such as loans and trade accounts.

• A. ASC 360 Property, Plant, and Equipment
  ASC 360 Property, Plant, and Equipment is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, depreciation, and impairment of long-lived tangible assets used in operations.
• B. 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.
• C. 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.
• 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 480 Distinguishing Liabilities from Equity
  ASC 480 Distinguishing Liabilities from Equity is a U.S. GAAP accounting standard that provides guidance on how to classify financial instruments as either liabilities or equity in an entity’s financial statements.
• F. None of above. chosen