Triple

T4576124
Position Surface form Disambiguated ID Type / Status
Subject ASC 740 Income Taxes E123143 entity
Predicate codifiedFrom P775 FINISHED
Object FASB Statement No. 109 Accounting for Income Taxes E123135 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: FASB Statement No. 109 Accounting for Income Taxes | Statement: [ASC 740 Income Taxes, codifiedFrom, FASB Statement No. 109 Accounting for Income Taxes]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: FASB Statement No. 109 Accounting for Income Taxes
Context triple: [ASC 740 Income Taxes, codifiedFrom, FASB Statement No. 109 Accounting for Income Taxes]
  • A. ASC 740 Income Taxes
    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 chosen
    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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.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. Internal Revenue Service Restructuring and Reform Act of 1998
    The Internal Revenue Service Restructuring and Reform Act of 1998 is a major U.S. federal law that overhauled the IRS’s organization, strengthened taxpayer rights, and increased oversight and accountability of tax administration.
  • E. Tax Court Rules of Practice and Procedure
    The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
  • 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.