Triple

T4576079
Position Surface form Disambiguated ID Type / Status
Subject ASC 740 Income Taxes E123143 entity
Predicate alsoKnownAs P39 FINISHED
Object Accounting Standards Codification Topic 740 E123143 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 Topic 740 | Statement: [ASC 740 Income Taxes, alsoKnownAs, Accounting Standards Codification Topic 740]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Accounting Standards Codification Topic 740
Context triple: [ASC 740 Income Taxes, alsoKnownAs, Accounting Standards Codification Topic 740]
  • A. ASC 740 Income Taxes chosen
    ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
  • B. FASB Accounting Standards Codification
    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.
  • C. 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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
  • D. United States – Tax Treatment for “Foreign Sales Corporations”
    United States – Tax Treatment for “Foreign Sales Corporations” is a landmark World Trade Organization dispute case concerning U.S. tax subsidies for export-related income that were found to constitute prohibited export subsidies under WTO rules.
  • E. ASC 718 Compensation—Stock Compensation
    ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
  • 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_69bdd3e656a08190bb48d2ecae1eb798 completed March 20, 2026, 11:10 p.m.
Created at: March 20, 2026, 1:10 p.m.