According to Anatoly Karpov, one of the best positional player, it is:
1.material difference
2.direct threat(including forcing moves and tactics as you have mentioned)
3.kings safety
4.structural weakness(often involves pawns as they can’t run away, so it’s basically just pawn structure)
5.possession of squares(control of centre)
6.placement of pieces.
Whenever you play a typical middlegame position, that is, not in the middle of an exchange or a tactical blow, in which order do you proceed with the evaluation or these elements ?
For sake of simplicity, you can use the two letters codes given.