One of the key stats in the game is the Element or Attack and Defense Attribute. There are various ways you can get additional element on your character but at the same time, there are element thresholds that you need to meet to be able to do the full amount of damage, both in PvE and PvP. Lets focus on the PvE aspect of the game, new/returning players will not be running into PvP scenarios that often.
Element as a stat is available to both mobs and players both as an offensive and as a defensive stat. As players upgrade their gear, the element defense ( resistance) increases but for the mobs, it is fixed based on their level, we will get into that a bit later. The magic number that will allow you to do the vast majority of the available PvE content is 2460 but for the most part you will not be needing this amount until at least level 122.
Before diving into the details, there is something that you need to keep in mind, you add element in your stats to nullify the resistance the opponent has and it is not used as a way to do more damage although it is possible, let me explain. If a mob has 1700 attribute resist, you will need at least 1700 element attack, this will allow you to do the maximum amount of damage based on your gear/level etc. if you have 1610 or 1690, you still have the same amount of penalty and its usually around ~20% (confirmation pending). Not having the required amount of element, does not mean that you cannot hunt in a certain area it is possible you might have enough damage to kill mobs without the required attack attribute.
Remember Element has both attack and defense.... you need to get enough of both to be able to survive when hunting. For reference at 112 you need 1520 Attack/ 1700 defense and at 115 around 1820 Attack/ 1700 Defense.
Veteran Mask/Navari Mask up to 70 Element attack [Augment]
Foresight/Authority Circlet 50 Element attack
Armor (R99/R110/L Grade) up to 50 Element attack
Shield/Sigil up to 50 Element attack
Weapons:
350 Element attack for R99 Weapons
450 Element attack for R110 Weapons
500 Element attack for R110 Fists (special effect when enchanting +4 or more)
500 Element attack for Stage 1 Dragon Weapons (DW1)
999 Element attack for Cursed and Stage 2 or above weapons
(you can get Element attack from augmenting a weapon, but you rarely pick that option)
Accessories:
Angel Earring +6 or better, starting from 10 element attack all the way to 50 Element attack at +10
Dragon Earring 50 Element attack at +3, all the way to 120 Element attack at +10
The craft option on an Angel Ring, level1 is 10 Element attack, level2 is 20 and lv3 is 50 Element attack
Brooch and Jewels
A Greater or Top Brooch can get up to 50 Element attack
Opal/ G. Opal/ Top Opal
120 Element attack - 120 Element attack & 80 Element defense - 130 Element attack & 130 Element defense, with the best option being a Top Opal lv5 for 200/200 Attack/Defense.
Kaliel's Bracelet & Talismans
The Bracelet can be augmented for up to 100 Element Attack/ Defense (rarely used, instead most use it for the patk/matk or p skill/m skill power)
Insanity & Seven signs combo, 50 Element attack if both items are equipped.
+10 Epic Talisman (when insanity/heaven equipped) 200 Element attack
(+0 Epic is still 50 Element attack, when insanity/heaven equipped)
Seed Bracelet & Agathions
Any Advanced Seed Bracelet from lv1 until lv4 has a default 50 Element attack
When augmenting, you get 2 options, Element Atk/Def and a basic stat like Patk/Matk/Skill Crit dmg etc..
( it is ideal to go for the highest possible element here, even if you are a fighter and get 1% matk, to go with 70 or 80 element attk).
The only agathion that has element is the Anakim Holly Barrier 30 Element attack
Top Artifact Book & Artifacts
The Artifact Book has 3 stages, Top one is the 3rd stage and at +5 you have +100 element atk and 100 element def ( 150 on each at +10)
This item also gets 2 options when augmenting, one of the possibilities is up to 50 Element attack.
There is an artifact that gives Element attack, 50 at lv4, 150 at lv10 but there is only 1 class that usually uses it, and the reason is simply because there is nothing else to use in that slot, that class is the eviscerator)
Passives
Dual Class Certification Level 107/110 - 50 Element attack
Forgotten Power Skills (lv20) - 50 Element attack
Homunculus (Ari) Green 40 Element attack / Red 50 Element attack
Ability Points
140 Element attack from level 108 to 165 Element attack at level 113
Quests
7th Exalted 100 Element attack/ Element Defense
Buffs
Enchanter lv2 Buffs or Cocktails 110 Element attack
Potions
Freya's Ice Rose - 100 Element attack
Shinning Dragon Attribute Tonic- 70 Element attack/ Element Defense
Collections
14 Day (temporary collection) 50 Element Attack "The beginning of the Red Land"
Swamp of Screams - Spoils of Disgrace I - 50 Element attack/ Element Defense
(there are many more in the collections tab and spread out across all categories)
Dethrone Skills [read more]
Source of Fire 40 Element Attack and Defense per level, for a total of 10 levels.
Clan Skills
Between 5 and 25 Element Attack (depending on the clan level)
That should cover most of the available element to reach your desired goal, so lets try and emulate the ideal gear path.
+5 Circlet - 50
R110 Weapon - 450
+6 Angel Ring - 50
Greater Opal - 120
Insanity & 7signs - 50
Lv3 Seed Bracelet (70 element aug) - 120
+5 Top Artifact Book (no aug) - 100
Ability points - 140
Dual Class 107 - 50
Homunculus (Ari) Green - 40
(once reaching 110, can get easy Dethrone skill lv1 and in less than a month lv2 but we will go with lv1 for now)
Source of Fire lv1 - 40
Temp Collection - 50
Swamp Collection - 50
Iss Buffs - 110
Up to this point we are at 1420 Element Attack with basic and cheap items while building a toon. It is safe to say that between 110 and 115, you can easily get another level on the Source of Fire (Dethrone Skill) and finish the Exalted Quest Part 7 for a total of 140 more element.
1560 Element with no Potions is a pretty good number, if you add Rose and Dragon Potion, the amount increases to 1730 and from there on, you get to decide how to increase the element attack even further based on what you can upgrade/buy.
On this last part, I have only added the cheapest items to get to that number, if you are in a clan, lvl 11, maybe get lucky for 100 element attack on the seed bracelet and possibly add 3 more points in the Oracle AP tree once you are 115+, you can easily get 1640 Element attack without Potions or if you have an Anakim Agathion & 1 or 2 of the other Element Attack Collections, 1700 is not that far off. Now 1870 Element Attack with potions is a very good spot to be, you can do most of the content up to 117/118 and you are getting ready for the higher level zones.