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Metrics are objects based on calculated business data, such as revenue or occupancy and Attributes represent contextual data, they give information about the metric. For example in what country the revenue is achieved or in which month. 

An Attribute represents Attributesrepresent a business concept, such as Employee, Month, Resource and so on.
Attribute provides a context for the data calculations(metrics) that are usually the core of business reporting.

Attribute Elements are the unique values or contents of an attribute. For example, if City is the attribute, then Chicago and Miami are elements of City.

Attribute forms are additional descriptive information about a business attribute.
An attribute can have many other forms. For example, the attribute customer has the forms like ID, Last Name, First Name, Address and Email

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