IFC entities extracted twice

[gurbhej_singh]

This file format is totally new to me, but on looking in the model file, i see:

Output:
#3=IFCPERSONANDORGANIZATION(#1,#2,$);

So, and this is a wild guess being totally uneducated on model file structurs, but having experience with other CAD layouts,
I wonder, does (#1, #2, $) mean include #1: (#1=IFCPERSON($,$,'',$,$,$,$,$);) and
include #2: #2=IFCORGANIZATION($,'',$,$,$); and
include $ (self?): #5=IFCPERSONANDORGANIZATION(#3,#4,$);

Thank you very much for your efforts.
Yes, #1 and #2 in (#1, #2, $) means include the entities #1 and #2.
The $ character encodes the indefinite value, i.e. it appears if an optional attribute has not been filled in.