PM Order and WBS element assignment?

Hi SAP Experts

In PM Order Master Data there are at least three places

where I can assign the WBS element:

Additional Data Tab (Organization)

- WBS Element (CAUFVD-PSPEL)

- Ref. Element PM/PS (CAUFVD-ADPSP)

Location Tab:(Account assignment)

- WBS Element (ILOA-PROID)

Which is the right one for FI accounting purposes?

I mean in order to display WBS element as a statistical while I post to the PM Order.

Best Regards

Fernando Luna