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Question :-

How does Magento store comments regarding different entities (invoice, credit memo, shipment)?
Each comment is a separate entity with a type attribute which identifies the owner of the comment. All comments are stored in one sales_comment table.
Comments to invoice, credit memo and shipment are different entities stored in the different tables.
All comments belong directly to the order, and are stored in the sales_flat_order_comments table.
Each comment is an attribute of the appropriate entity (invoice, credit memo, shipment).

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