Default values such as Cost Center and WBS at the user level function effectively for reports like:
Cost Center - Actuals App
Cost Center - Plan/Actual
Project Cost Report App
These default values do not retrieve information for individual line items of an accounting document. Typically, they can fetch values for the header, such as the company code in an accounting document. However, you may explore validation and substitution for meeting such requirements, such as user-level cost center or WBS.