User status profiles are used to define additional statuses for project objects that can control their business processes. You can assign user status profiles for WBS elements in the project profile, which is a template for creating projects with similar characteristics. You can also assign user status profiles for WBS elements in the project type, which is a classification of projects according to their objectives and characteristics. You can also assign user status profiles for WBS elements in the operative WBS element itself, which is a structural element of a project that represents a task or a partial task. Reference: https://help.sap.com/doc/0f069b2e08b748f1b480d4c8b46c3c49/100/en-US/6a7a9f0a6e421014e10000000a174cb4.html