Thank you for your reply, although it doesn't quite address filtering the non-linked attachments.  

I am finding there are times when an item like an expense has been incorrectly added twice and when the duplicate is deleted the attachment is now not linked.  I would like to clean up these "not linked" attachments as they cause confusion.   I have also been testing apps like Hubdocs and Receipt Bank and during the testing duplicate items have been uploaded and created.  I have a large inventory of attachments and it would be nice to filter through as I can with file name and upload date in the attachments area.

If this is not yet available I can connect with the support desk and request the change is added to a future update.