> something you want to do in the future.. don't put it as a code comment. File it in a bugtracker...

Comment in situ has advantages:

- preserves context without duplicating it into an external system - promotes awareness of the issue when the surrounding code is changed in future, which can lead to serendipitous resolution. - particularly useful when the issue is one of internal quality (eg coupling, duplication, missing test case) that wouldn't ordinarily qualify as a bug or proposed functional enhancement.

In contrast, the bug tracker is a graveyard where such ideas go to die.