Issue:

What are the accounting "x attributes" in qstat -f?

The Torque configure script (for building it) has this option:
--enable-acct-x enable adding x attributes to accounting log

Example:

The value of x is, and are the comments found in qstat -f 

[jbooth@ibm08 ~]$ qstat -f 246
Job Id: 246.ibm08.ac
Job_Name = test
...
...
..

x = SID:Moab;SJID:246;SRMJID:246

In my case they are the Moab added comments for the job and contain jobID information.

(gdb) p pjob->ji_wattr[JOB_SITE_ATR_x].at_val.at_str
$3 = 0x7fe214090020 "SID:Moab;SJID:246;SRMJID:246"