A file attribute (often simply called an attribute or a flag) is a type of metadata that defines a specific condition under which a file or directory can exist.
File Concept Part 1 | Definition of a File | File Attributes | Operating System | File System
At any given time, an attribute can be in one of two states: set (enabled) or cleared (disabled).
Computer operating systems, such as Windows, can assign specific file attributes to data, allowing it to be treated differently from data where an attribute has been disabled.
Files and folders are not actually changed when attributes are applied or removed. They are simply interpreted differently by the operating system and other software.