File is related to Account. Account is a synonym of Accounting. Accounting is related to Expense. Expense is a synonym of Cost. 
Excellent is related to Best. Best is related to Pet. Pet is related to Home. you are likely to find Wheelchair in/at/on Home. 
File <--RelatedTo--> Account <--Synonym--> Accounting <--RelatedTo--> Expense <--Synonym--> Cost 
Excellent <--RelatedTo--> Best <--RelatedTo--> Pet <--RelatedTo--> Home <--AtLocation-- Wheelchair 