I would like to have the ability to record in TM the Dividends I have to pay when taking a short on the ASX200. At moment I don't know whether to put them in the Fees or Interest Charged

Neither is really indicative of the Dividend, but are the only two places I can find to record them.
For tax purposes I'm not sure whether they are treated as a fee that gets added to my cost base or as an interest charged. Where do others record them?
If anyone can provide some insight here I would much appreciate it.
Cheers,
Jeffm