CarDistributor:
   has a name
   has a list of dealers
   has a total number of cars
   has a list of cars
   has a total inventory value
   has a list of each car model and the number of cars of that model
   can add, delete, display car dealers
   can add, delete, display cars
   can add, delete, display car models
   can display total number of cars
   can display a given model and number of cars of that model
   can display all models and number of cars of each model. 
   can display models and number of cars of each model by dealer
   can display inventory value
   can change inventory value 
   can search for a given car model by dealer
 
CarDealer
    has everything a CarDistributor has except a list of CarDealers
    has an id
   can do everything a CarDistrubtor can except add, delete, etc CarDealers
   can display id
 
Car
  has a model
  has a price
  can display model
  can display price
 
Each has represents a member variable
Each can represents a member function 
 
To make the various lists I'd probably have the following classes:
 
CarNode to make a list of cars
DealerNode to make a list of dealers
Model Node to make a list of models
 

Version 1:
struct CarDealer
{
    string name;
    void displayName(){cout << name;}    
};
 
struct CarDealerNode
{
    CarDealer dealer;
    CarNode * next;
};
 
Version 2
struct CarDealerNode
{
    string name;
    void displayName() {cout << name;}
    CarDealerNode * next;
};

struct CarNode
{
    char model;
    void displayModel() {cout << model;}
    CarNode * next;
};