Procedure is related to Operation. Operation is related to Event. Burning is a type of Event. Cigarette can be used for Burning. 
Financial is related to Worth. Worth is related to Merit. Merit is related to System. you are likely to find Organ in/at/on System. 
Procedure <--RelatedTo--> Operation <--RelatedTo--> Event <--IsA-- Burning <--UsedFor-- Cigarette 
Financial <--RelatedTo--> Worth <--RelatedTo--> Merit <--RelatedTo--> System <--AtLocation-- Organ 