Excel comments are great. But, they do have drawbacks. They can cover your data (at least, temporarily). And they’re public — they’re great for the downstream user, but maybe not for the developer.
The Barrow offered this clever tip.
There’s a function, =n(), that converts some types of specialized text-like entries into numbers: a common use is to convert a column of True/False into ones and zeros.
But, you can also use it include the equivalent of a comment in the formula in the cell itself — because it converts most strings to a zero.
For example, the formula:
=sum(a1.a9)+n(“This is my sum.”)
will return the correct numerical sum, but the note will only be visible if you go looking for it. And, your downstream user won’t see it even if they do something like open all the comments.