Triple

T4575973
Position Surface form Disambiguated ID Type / Status
Subject ASC 842 E123140 entity
Predicate partOf P40 FINISHED
Object FASB Accounting Standards Codification E127361 NE FINISHED

Named-entity recognition

Before disambiguation, gpt-5-mini classified whether the object phrase is a named entity — the step behind the object's NE type shown above.

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: FASB Accounting Standards Codification | Statement: [ASC 842, partOf, FASB Accounting Standards Codification]

Disambiguation candidates (1 decision)

The exact options the model was shown at each disambiguation step, with the option it chose highlighted — the evidence behind this triple's disambiguated ids.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: FASB Accounting Standards Codification
Context triple: [ASC 842, partOf, FASB 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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.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. FASB Interpretations
    FASB Interpretations are authoritative pronouncements issued by the Financial Accounting Standards Board that clarify, explain, or elaborate on existing accounting standards to ensure consistent application in financial reporting.
  • D. FASB Statements of Financial Accounting Concepts
    FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
  • E. 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.
  • F. None of above.
  • G. Unsure - the case is ambiguous/there is not enough information to decide.

Provenance (3 batches)

Stage Batch ID Job type Status
creating batch_69bd46466c7081909d07f36be2d08804 elicitation completed
NER batch_69bd58dfe3508190b21836079e951a3c ner completed
NED1 batch_69be3988c1d88190923941821e460119 ned_source_triple completed
Created at: March 20, 2026, 1:10 p.m.