Hey @Rahul thanks for a better question description. 
So basically 
Subelements goes through a list of dictionaries and then traverses a list with a given (nested sub-)key inside of those records.
Here the nested list is over the variable users
users:
      - name: alice
        authorized:
          - /tmp/alice/onekey.pub
          - /tmp/alice/twokey.pub
        mysql:
            password: mysql-password
            hosts:
              - "%"
              - "127.0.0.1"
              - "::1"
              - "localhost"
            privs:
              - "*.*:SELECT"
              - "DB1.*:ALL"
        groups:
          - wheel
      - name: bob
        authorized:
          - /tmp/bob/id_rsa.pub
        mysql:
            password: other-mysql-password
            hosts:
              - "db1"
            privs:
              - "*.*:SELECT"
              - "DB2.*:ALL"
ietm.0 refers the the first item in the list, in this case the username Alice and item.1 to Bob.
So when you encounter 
item.0.name - it refers to Alice
item.0.mysql.password - refers to the mysql password of Alice and so on.