| accounting → HasPrerequisite → resulting expense | 0.40 | |
| accounting → HasPrerequisite → significant management judgment | 0.40 | |
| accounting → HasPrerequisite → experience | 0.30 | |
| accounting → HasPrerequisite → extensive knowledge | 0.28 | |
| accounting → HasPrerequisite → immediate access | 0.25 | |
| accounting → HasPrerequisite → skill | 0.25 |