Triple

T4576171
Position Surface form Disambiguated ID Type / Status
Subject ASC 718 Compensation—Stock Compensation E123144 entity
Predicate interactsWith P3970 FINISHED
Object ASC 740 Income Taxes 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: ASC 740 Income Taxes | Statement: [ASC 718 Compensation—Stock Compensation, interactsWith, ASC 740 Income Taxes]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: ASC 740 Income Taxes
Context triple: [ASC 718 Compensation—Stock Compensation, interactsWith, ASC 740 Income Taxes]
  • 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. IAS 12 Income Taxes
    IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
  • C. 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.
  • D. ASC 350 Intangibles—Goodwill and Other
    ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
  • E. Subtitle A – Income Taxes
    Subtitle A – Income Taxes is the portion of the U.S. Internal Revenue Code that sets out the primary federal income tax laws for individuals, corporations, and other taxpayers.
  • 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_69bde08756548190bb8433854c3efe01 completed March 21, 2026, 12:04 a.m.
Created at: March 20, 2026, 1:10 p.m.