The accessibility tree and the DOM tree are parallel structures. Roughly speaking the accessibility tree is a subset of the DOM tree. It includes the user interface objects of the user agent and the objects of the document. Accessible objects are created in the accessibility tree for every DOM element that should be exposed to an assistive technology, either because it may fire an accessibility event or because it has a property, relationship or feature which needs to be exposed. Generally if something can be trimmed out it will be, for reasons of performance and simplicity. For example, a with just a style change and no semantics may not get its own accessible object, but the style change will be exposed by other means.