In this chapter, I consider how the exploration of perceptual processes associated with abstract art requires a representational framework for perceptual content. I propose the need for a meaningful structured ontology/mereology to depict the general process of perception and specifically perception of abstract fine art. Facet theory and the mapping sentence (Canter, 1985, Hackett, 2014a, Shye, 1978) have been used to form structural ontologies for a variety of human behaviour activities and I provide an overview of traditional quantitative facet theory whilst focusing on innovative qualitative facet theory. I forward an appreciation of facet research and how this is embodied within the mapping sentence and how this makes it applicable to investigating a perception, including perception of art.