Triple
T4576077
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | ASC 740 Income Taxes |
E123143
|
entity |
| Predicate | instanceOf |
P0
|
FINISHED |
| Object | accounting standard on income taxes |
C5321
|
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: accounting standard on income taxes Context triple: [ASC 740 Income Taxes, instanceOf, accounting standard on income taxes]
-
A.
accounting standard framework
chosen
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.
tax law
Tax law is the body of rules, regulations, and legal principles governing how governments impose, assess, and collect taxes from individuals and entities.
-
C.
system of taxation
A system of taxation is an organized framework of rules, rates, and procedures through which a governing authority collects financial contributions from individuals and entities to fund public expenditures and influence economic behavior.
-
D.
tax
A tax is a compulsory financial charge or levy imposed by a government on individuals or entities to fund public expenditures and services.
-
E.
tax research platform
A tax research platform is a digital system that aggregates, organizes, and analyzes tax laws, regulations, rulings, and guidance to help users efficiently find authoritative answers to complex tax questions.
- 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.