Comments

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Menu command

Type

What happens next?

Comments

This menu setting toggles between displaying comments and indicators or indicators only in all cells irrespective of the Tools>Options... setting.

The Comments 'default view' is determined under Tools>Options...>View. There are three settings for Comments

None (Comments are not shown at all).
Indicator only (Red triangle in cell top right corner, comment expands when cell is hovered over)
Comment and indicator (As below).

Comments can be inserted and edited via the Insert>Comments menu option.

VBA

Sub ShowComments()
'Toggles the setting to the opposite of current
With Application
If .DisplayCommentIndicator = xlCommentAndIndicator Then
.DisplayCommentIndicator = xlCommentIndicatorOnly
Else
.DisplayCommentIndicator = xlCommentAndIndicator
End If
End With
End Sub