May 2026· arXiv.org· Vol abs/2605.28008· 1 citation· 118 references
Computer Science
TL;DR
A taxonomy of CoT is proposed consisting of Explicit CoT, which outputs all operations without aggregation, Composed CoT, which combines multiple operations into a single step, and Implicit CoT, which omits intermediate operations.
Abstract
Large language models (LLMs) can now solve complex problems through long chain-of-thought (CoT) reasoning, but the trade-off between performance and token cost remains a central challenge. To address this issue, supervised fine-tuning (SFT) often uses compressed reasoning data, where CoT traces are shortened into compact forms. However, the effect of such compressed reasoning data on post-training remains poorly understood. In this paper, we propose a taxonomy of CoT consisting of Explicit CoT, which outputs all operations without aggregation, Composed CoT, which combines multiple operations into a single step, and Implicit CoT, which omits intermediate operations. As a controlled mechanistic study, we construct a synthetic compositional reasoning task that allows controlled variation of difficulty, compression granularity, and data size, and conducted a comprehensive set of experiments across different model families and sizes. Notably, we find that (i) coarser CoT requires more SFT data, (ii) compared with Explicit CoT, Composed CoT and Implicit CoT benefit more from data scaling, while Composed CoT benefits from data repetition and Implicit CoT tends to lead to memorization, (iii) unlike SFT, subsequent reinforcement learning (RL) with verifiable rewards (RLVR) decomposes compressed steps learned during SFT, and (iv) unidirectional CoT ordering shows stronger generalization on longer sequential tasks. Our findings provide implications for CoT design under data resource constraints and offer important insights into the mechanisms of SFT and RL in LLM post-training.
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