Você pode fazer algo como:
graph Budget {
subgraph tier1 {
node [color="lightgreen",style="filled",group="tier1"]
Country_Budget
}
subgraph tier2 {
node [color="green",style="filled",group="tier2"]
Profit_and_Loss_Account
Balance_Sheet
}
subgraph tier3 {
node [color="lightblue",style="filled",group="tier3"]
Income
Expenditure
Assets
Liabilities
}
subgraph tier4 {
node [color="yellow",style="filled",group="tier4"]
Revenue_Income
Capital_Income
Revenue_Expenditure
Capital_Expenditure
}
Country_Budget -- {Profit_and_Loss_Account Balance_Sheet}
Profit_and_Loss_Account -- {Income Expenditure}
Income -- {Revenue_Income Capital_Income}
Expenditure -- {Revenue_Expenditure Capital_Expenditure}
Balance_Sheet -- {Assets Liabilities}
}