I do the same thing. I then replace the comment with a method name that describes exactly what the comment described, e.g. _getLowestFooIdFromBarCollection(). I then implement the code inside this private method.
def write_report():
db = connect_to_database()
data = get_data(db)
summary = summarise_data(data)
save_report(summary)
Verbs in Javaland are responsible for all the work, but as they are held in contempt by all, no Verb is ever permitted to wander about freely. If a Verb is to be seen in public at all, it must be escorted at all times by a Noun.
http://steve-yegge.blogspot.com/2006/03/execution-in-kingdom...
Especially in Haskell where you can stub those functions as undefined and get type checking along the way.