Related Value Sets in Oracle Fusion Cloud are used to create a relationship between two value sets so that the valid values of one segment are restricted based on the value selected in a preceding segment. The important correction here is that the value sets used in related value set configuration must be Independent value sets, not Dependent value sets. A Dependent validation type is a different value-set mechanism and is not the correct setup for Related Value Sets in the Chart of Accounts. Oracle documentation explains that related value sets define dependencies where the values shown for a succeeding segment are filtered by the selected predecessor value, and both value sets must be independent.