I haven't tried this myself but I would investigate iterating through all safes and for each account/object in a safe, look for the MasterPassName file category/property. If the value is null, then it is not a dependent account whereas if there is a value, then it is a dependent account and also 'points' to the parent.
You would need to do this with PACLI/PoShPACLI.
mat
hey tim, thanks for that reply. we tried that and realized poshpacli scrambles the file names randomly into other fields, like creation date. it varies from object to object, hence it is utterly broken. current approach ich scraping of pvwa gui parsing through powershell. sometimes cyberark knows how to keep people angry…