Could you tell me how to implement what RW9 suggested? "For the second part, perhaps putting comments on a separate page, then this is possible. You can use either proc export multiple times to write multiple sheets, or my suggestion would be to use ods tagset.excelxp (search for this, there are many topics on it). Put your data in one dataset, comments in another, then proc report each of them with ods statements to get a multi-tab spreadsheet with data on one sheet and comments on another."
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