Comments

Every stored procedure should have a commented header which describes the basic functionality, author, calling applications, and change history.

For example:

/*
Stored Procedure:	spLocal_RptMfgDaily
Author:	          Matt Wells (MSI)
Date Created:	    04/23/02
SP Type:	         Model 603
Editor Tab Spacing:    4

Description:
=========
This procedure generates the data for a daily manufacturing report. 
CALLED BY: RptMfgDaily.xlt (Excel/VBA Template)
Revision   Date    Who    What
========   =====   ====   ====
 0.1      5/17/02  MKW    Added new production counter	 		
*/			

There should be a tons of comments describing the purpose of each section of code, and major sections should be divided by a sub-header.

For example,

/*********************************************************************************
*	Section 1	*
*********************************************************************************/