About the assignment:
Starting with ArchiCAD 15, IFC Properties are part of the project database so they can be stored as parameters for the element and can be exported as IFC.
If you create the component (you will probably create a Library Part), then place it, you can select it and go to its settings Dialog.
In the Tags and Categories panel you can click the Manage IFC Properties button and you will see the various standard IFC Porperties available. These you can assign to your element. It is also possible to create your own custom IFC Properties and include those.
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