Which indicator must be checked for WBS that can have actual costs accrued against them?

The correct answer is the Account Assignment Element. This element is crucial because it directly links the Work Breakdown Structure (WBS) to the financial accounting processes in GFEBS. By checking this indicator, a user ensures that the WBS can have actual costs recorded against it. This means that the system will track and account for expenses that are incurred as work progresses on the project associated with that WBS.

When the Account Assignment Element indicator is activated, it allows for specific financial transactions to be traced and correlated back to that particular WBS. This is essential for effective budget management and cost control, as it enables project managers to monitor spending against the allocated funds and make informed decisions based on real-time data.

In contrast, while other indicators such as Planning Element, Billing Element, and Project Control Element play important roles in their respective functionalities (like planning, revenue generation, and overall project oversight), they do not specifically relate to tracking actual costs accrued. Thus, they do not fulfill the requirement needed for allowing actual cost accumulation against a WBS, which is a fundamental aspect of financial reporting and project management in GFEBS.