Comments are a great way for people to leave messages for each other in a spreadsheet. However, they become awkward if the workbook requires substantial changes, and they're downright aggravating if more than one person revises a workbook. Imagine a worksheet that tracks a team's weekly progress or one that represents a communal effort to create a business plan. In such situations, where more than one person needs to make substantial additions or changes to the worksheet data, comments just can't handle it all.
Figure 25-11. Here are two different ways to print comments in Excel. The top example shows the result of the "As displayed on sheet" option, which prints only the currently visible comments and may obscure worksheet data. The bottom example shows the result of the "At end of sheet" option, which prints a separate comment page that's useful for at-a-glance review.
Excel provides another tool that makes it easier for groups of people to work together—change tracking. Change tracking makes sure that the changes made by different people are carefully logged, giving you the power to inspect each person's changes individually and reverse them if you choose. It's a little like keeping several versions of the same worksheet in a single spreadsheet file.
You may consider using change tracking for several reasons:
You want to send a workbook to another person for review ...