Accountability is derived from Ability. Intelligence is a type of Ability. Intelligence is related to Military. Military is related to Soldier. 
Cell is related to Single. Single is related to Leg. Leg is related to Walk. Muscle can be used for Walk. 
Accountability --DerivedFrom--> Ability <--IsA-- Intelligence <--RelatedTo--> Military <--RelatedTo--> Soldier 
Cell <--RelatedTo--> Single <--RelatedTo--> Leg <--RelatedTo--> Walk <--UsedFor-- Muscle 