Overlook is a type of Book. Bible is a type of Book. 
Spend is related to Budget. Budget is related to Spending. Spending is related to Cost. Cost is related to Unit. 
Overlook --IsA--> Book <--IsA-- Bible 
Spend <--RelatedTo--> Budget <--RelatedTo--> Spending <--RelatedTo--> Cost <--RelatedTo--> Unit 