Triple
T4575927
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | ASC 842 |
E123140
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | U.S. GAAP accounting standard |
C5322
|
CONCEPT FINISHED |
How this triple was built (1 step)
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.
CD
Concept disambiguation
gpt-5-mini-2025-08-07
Target class: U.S. GAAP accounting standard Context triple: [ASC 842, instanceOf, U.S. GAAP accounting standard]
-
A.
accounting standard framework
An accounting standard framework is a structured set of principles, rules, and guidelines that govern how financial transactions are recorded, measured, presented, and disclosed in financial statements to ensure consistency, transparency, and comparability.
-
B.
ISO/IEC standard
An ISO/IEC standard is a formally agreed-upon specification developed jointly by the International Organization for Standardization (ISO) and the International Electrotechnical Commission (IEC) that defines common requirements, guidelines, or characteristics for products, services, or systems to ensure quality, safety, interoperability, and consistency across international markets.
-
C.
financial reporting framework
chosen
A financial reporting framework is a structured set of principles, standards, and rules that guide how an entity measures, recognizes, presents, and discloses financial information in its financial statements.
-
D.
standards-setting organization
A standards-setting organization is an entity that develops, maintains, and promotes agreed-upon technical, professional, or procedural norms to ensure compatibility, quality, and interoperability across industries or sectors.
-
E.
official standard
An official standard is an authoritative, formally approved specification or guideline established by a recognized body to ensure consistency, compatibility, and quality across products, services, or processes.
- F. None of above.
Provenance (1 batch)
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. |
Created at: March 20, 2026, 1:10 p.m.