The following graphic shows the definition of an interest profile and the associated Customizing settings:

Interest profile IM00 uses interest indicator 10. The settings for this interest indicator include various interest terms, and account symbol 1 for the interest cost element to be used. Value category 100 is defined as interest-relevant due to its assignment to interest profile IM00. The result is that interest is calculated for all debits that are posted to the given WBS element using a cost element in value category 100. The system posts the interest expense using the cost element that it determines using account symbol 1.