Let's create a new vocabulary, Repairs. We'll start by going to admin/structure/taxonomy/add from the admin menu. Add Repairs and Save. We could start adding items one by one, but if it's a fairly slow process. We'll switch to the Taxonomy Manager now, which will allow us to add items in bulk.
Here's what we'll add - cut and paste away:
Automobiles
-My car won't start
--The engine doesn't turn at all when I turn the key
--The engine turns over but doesn't catch
--The engine starts but dies as soon as I try to go into gear
-There's blue smoke coming out the tailpipe
Electricty
-My lights went out
--The lights are on in another room
--The lights are out in every room
---My neighbors lights seem to be on
---My neighbors lights are out, too