Chocolate is a type of Food. Food is a type of Grocery. 
Spending is related to Money. Money is related to Business. Performance can be used for Business. Performance is related to Sing. 
Chocolate --IsA--> Food --IsA--> Grocery 
Spending <--RelatedTo--> Money <--RelatedTo--> Business <--UsedFor-- Performance <--RelatedTo--> Sing 