Liability is related to Company. Company have Earnings. Earnings is related to Pay. Pay is related to Use. 
Manual is related to Construction. you are likely to find Material in/at/on Construction. 
Liability <--RelatedTo--> Company --HasA--> Earnings <--RelatedTo--> Pay <--RelatedTo--> Use 
Manual <--RelatedTo--> Construction <--AtLocation-- Material 