Triple

T4575661
Position Surface form Disambiguated ID Type / Status
Subject Statements of Financial Accounting Standards E123135 entity
Predicate replacedBy P101 FINISHED
Object Accounting Standards Codification E127361 NE FINISHED

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: Accounting Standards Codification | Statement: [Statements of Financial Accounting Standards, replacedBy, Accounting Standards Codification]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Accounting Standards Codification
Context triple: [Statements of Financial Accounting Standards, replacedBy, Accounting Standards Codification]
  • A. 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.
  • B. Statements of Financial Accounting Standards
    Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
  • C. 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.
  • D. International Financial Reporting Standards
    International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
  • E. IFRS 15 Revenue from Contracts with Customers
    IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
  • F. None of above.
  • G. Unsure - the case is ambiguous/there is not enough information to decide.

Provenance (3 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_69bd46466c7081909d07f36be2d08804 completed March 20, 2026, 1:06 p.m.
NER Named-entity recognition batch_69bd58dfe3508190b21836079e951a3c completed March 20, 2026, 2:25 p.m.
NED1 Entity disambiguation (via context triple) batch_69bde08756548190bb8433854c3efe01 completed March 21, 2026, 12:04 a.m.
Created at: March 20, 2026, 1:10 p.m.