Katana scenegraph locations can have various attributes, many of them arbitrary based on the needs of the renderer plugin, ops, or even just for users to set and use later in their own scripts and scene changes. Katana has a set of standard attributes that KtoA honors as much as possible, see Katana's online help, Appendix G for the list of standard attributes.
KtoA extends the attributes to account for some Arnold-specific features. Below is each location type that has extensions, and on each page are listed the details for each. KtoA has helper nodes and ops that will set up these attributes for you, but there are situations where you may want to create them yourself.