Cost is related to Estimate. Estimate is a type of Calculation. Calculation is a type of Planning. Planning is a synonym of Provision. 
Attack is related to Wage. Wage is related to Amount. Amount is related to Drop. Drop is related to Accident. 
Cost <--RelatedTo--> Estimate --IsA--> Calculation --IsA--> Planning <--Synonym--> Provision 
Attack <--RelatedTo--> Wage <--RelatedTo--> Amount <--RelatedTo--> Drop <--RelatedTo--> Accident 