The Shure A15LA provides 50dB of attenuation, allowing a balanced line-level source to be connected to a balanced microphone input.
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I needed to step line level out of a mixer into a mic input because of consumer gear in the setup. After researching db difference between line and mic standards and looking at switchable and static attenuators I ended up picking this one for the name brand and 50db. The step down was spot on, I had all my levels at unity and appropriate gain.
It's a plug and play device we use to record in-air cockpit conversation for videos. All I know is that it works with everything from tiny voice recorders to more expensive cameras. Without it you'll get blasting, unintelligible cockpit conversations. It works.