Attribute VS Elements, its tricky

I work with XML a lot and often I come up with the question where I should go with Attributes or Elements.Most often i judge my decision based on the following opinions that I came across Google searches.

Attributes	Elements
Used for holding meta-data (data about data, ex. ID numbers,information irrelevant to the users)	Used for holding data (information user wants to see)
Can only be defined by a data type	Can be defined by a data type,attributes, and structures (this makes them more extensible)
Not expandable for future changes (can only change its data type)	Can add more attributes, change the data type or change its structure
Cannot have multiple occurrences	Allows for multiple occurrences
Independent of ordering	Dependent on positional ordering

Please feel free to add on your opinions.