Triple

T5772543
Position Surface form Disambiguated ID Type / Status
Subject FASB Accounting Standards Codification E127361 entity
Predicate alsoKnownAs P39 FINISHED
Object FASB ASC 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 ASC | Statement: [FASB Accounting Standards Codification, alsoKnownAs, FASB ASC]

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 ASC
Context triple: [FASB Accounting Standards Codification, alsoKnownAs, FASB ASC]
  • 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Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.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. 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.
  • D. 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.
  • E. 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.
  • 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_69c00834f6308190851b0abeddd8ed7e elicitation completed
NER batch_69c029adda188190a5c26c363614145f ner completed
NED1 batch_69c07e686ad88190b34e5e94145b44dc ned_source_triple completed
Created at: March 22, 2026, 3:50 p.m.