Triple

T5772580
Position Surface form Disambiguated ID Type / Status
Subject FASB Accounting Standards Codification E127361 entity
Predicate includesStandard P19701 FINISHED
Object Topic 842 Leases E123140 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: Topic 842 Leases | Statement: [FASB Accounting Standards Codification, includesStandard, Topic 842 Leases]

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: Topic 842 Leases
Context triple: [FASB Accounting Standards Codification, includesStandard, Topic 842 Leases]
  • A. ASC 842 Leases chosen
    ASC 842 Leases is the U.S. GAAP accounting standard that overhauled lease accounting by requiring most leases to be recognized on the balance sheet as right-of-use assets and lease liabilities.
  • B. IFRS 16 Leases
    IFRS 16 Leases is an International Financial Reporting Standard that overhauled lease accounting by requiring lessees to recognize most leases on the balance sheet as right-of-use assets and lease liabilities.
  • C. Office of Leasing Center of Expertise
    The Office of Leasing Center of Expertise is a specialized unit within the U.S. General Services Administration that develops and oversees best practices, policies, and guidance for federal real estate leasing activities.
  • D. Notices to Lessees and Operators (NTLs)
    Notices to Lessees and Operators (NTLs) are formal guidance documents that communicate regulatory requirements, policy clarifications, and operational expectations to companies holding leases and operating on the U.S. Outer Continental Shelf.
  • E. Subchapter L
    Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
  • 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.