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I'm the sole author in this shop, so I use comments in my VBA code as notes to myself.
I don't use comments to remind me what's going on, but to record what my strategy was for doing it in the first place. It sort of links the code back to the business case.
I also use comments to prevent me from reworking stuff using a "better" approach that ends up not working. Sometimes I'd already tried the "better" approach in the first place and had to use a less elegant approach to compensate for bugs in VBA.
Bear
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