Attributes for accounts

Hi,

We had a request to add new sub accounts for specific accounts in COA.
Instead of adding new sub accounts, we were asked to create attributes for those specific gl accounts.
They need these attributes to keep track of items that relate to a particular sub set of data.
Ex: they have one cash account but they need attributes to that account so that they can track the data separately for cash reconciliation.

Please advise how to accomplish this task and also what reports can I get for attributes?
Attached, MX00.1 and the list of gl accounts, they need attributes for.

Appreciate your help!