How to include extension's IP address in CDR?

The topic may already been discussed; however, how can I record extension’s IP address in CDR? In our setup, extension is not statically tied to phone device, I am thinking it will be nice to know IP address (desirably MAC address, but that may be too much work…) during debugging call history.

Your log files (/var/log/asterisk/full) should have all of that for debugging. Putting it in the CDR seems like overkill.