Anyone who has ever had to review or change some code recognizes the importance of comments. Even if it seems obvious what the code does when you’re writing it, the meaning will most certainly not be as obvious later, especially if someone other than the original author is looking at it.
When you are working with large code blocks, a good technique to follow is to add a comment at the beginning and end of the code block:
while (...) /* Begin loop1 */begin...end /* End loop1 */...if (@price > 1) /* if (@price > 1) */begin...end /* if (@price > 1) */
Another recommendation is to include a comment header at the beginning of compiled objects such as stored procedures, ...