If you do copy the notes to the comments section for 2025 you will quickly realize that those notes will NOT carry forward to 2026 so you will be right back where you started. It would be better to just create an excel spreadsheet for each client and keep the comments/notes there. 

This is a HUGE step backwards and another example of how the developers are NOT accountants and only trying to make things "look pretty" but it ends up just making everything harder. 

Please bring back the NOTES, transfer them to the comments section if needed, and create an option for "permanent comment" so those comments will carryforward from year to year.