Work is a type of Energy. Work is related to Farmer. Farmer is related to Harm. 
Budget is a type of Plan. Plan is related to Charge. Charge is related to Advance. 
Energy <--IsA-- Work <--RelatedTo--> Farmer <--RelatedTo--> Harm 
Budget --IsA--> Plan <--RelatedTo--> Charge <--RelatedTo--> Advance 