Accounting is a type of Explanation. Entry is a type of Accounting. Hole can be used for Entry. Hole is related to Bar. 
Side is related to Cliff. Cliff is related to Big. Big is related to Person. Person can be used for Labor. 
Explanation <--IsA-- Accounting <--IsA-- Entry <--UsedFor-- Hole <--RelatedTo--> Bar 
Side <--RelatedTo--> Cliff <--RelatedTo--> Big <--RelatedTo--> Person --UsedFor--> Labor 