Accounting is a type of Explanation. Accounting is related to Profit. Profit is a type of Advantage. Favor is a type of Advantage. 
Area is related to Garden. Garden is related to Grow. Grow is related to Increasing. 
Explanation <--IsA-- Accounting <--RelatedTo--> Profit --IsA--> Advantage <--IsA-- Favor 
Area <--RelatedTo--> Garden <--RelatedTo--> Grow <--RelatedTo--> Increasing 