An item or detail number can be assigned to a component's footprint through the Insert/Edit dialog box. This is stored as a data value on the footprint block itself. To bring this item number out to a visible label, a balloon for example, select the Balloon icon from the toolbar and pick somewhere on the footprint block. The footprint's item number is retrieved and then you are prompted to select start/end for a leader.
A single item number attribute, B_ITEM, is inserted on the balloon symbol. You can set up a template to have additional visible attributes added to the balloon automatically at insertion time. Create this drawing with the attribute definitions you want to include with the balloon symbol:
\wd\panel\wd_ptag_addattr_itemballoon.dwg.
If an existing template is found, a copy of it gets exploded and merged (i.e. blocked with the balloon as AutoCAD Electrical inserts it into the drawing).
The AutoCAD Electrical item balloon labels are smart in that they update automatically if the footprint's item number is manually changed through the EDIT dialog.