diff --git a/apps/encoder.c b/apps/encoder.c
index df7c0915d4f6b5f1306d69b25b011cdc75ece738..dc97a1acfdde0e74d68c60c5fafda488e4352864 100644
--- a/apps/encoder.c
+++ b/apps/encoder.c
@@ -1489,7 +1489,7 @@ static bool parseCmdlIVAS_enc(
             arg->inputFormatConfig.stereoToMonoDownmix = true;
             i++;
         }
-        else if ( strcmp( argv_to_upper, "-BYPASS" ) == 0 ) // VE: should be renamed to "-pca"
+        else if ( strcmp( argv_to_upper, "-BYPASS" ) == 0 ) // TODO: should be renamed to "-pca"
         {
             i++;
             if ( i < argc - 4 )
diff --git a/apps/renderer.c b/apps/renderer.c
index 3ed5d4996e9fb6fcfc6ec21a70808f390d0d9278..c02785a616ebd600a33cd617656261f23f3da3b1 100644
--- a/apps/renderer.c
+++ b/apps/renderer.c
@@ -242,7 +242,11 @@ static const CmdLnParser_Option cliOptions[] = {
         .id = CmdLnOptionId_nonDiegeticPan,
         .match = "non_diegetic_pan",
         .matchShort = "ndp",
+#ifdef FIX_TODO_NON_DIEGETIC_PAN_NOT_IMPLELENTED_IN_RENDERER
+        .description = "Panning mono non diegetic sound to stereo -90<= pan <= 90\nleft or l or 90->left, right or r or -90->right, center or c or 0 ->middle\n",
+#else
         .description = "Panning mono non diegetic sound to stereo -90<= pan <= 90\nleft or l or 90->left, right or r or -90->right, center or c or 0 ->middle\n(todo: implementation)",
+#endif
     },
     {
         .id = CmdLnOptionId_orientationTracking,
@@ -987,7 +991,7 @@ int main(
         else
         {
             error = IVAS_REND_SetHeadRotation( hIvasRend, NULL, NULL );
-            if ( ( error != IVAS_ERR_OK ) && ( error != IVAS_ERR_INVALID_OUTPUT_FORMAT ) ) // VE: TBC
+            if ( error != IVAS_ERR_OK && error != IVAS_ERR_INVALID_OUTPUT_FORMAT )
             {
                 fprintf( stderr, "Error setting Head Rotation: %s\n", ivas_error_to_string( error ) );
                 exit( -1 );
diff --git a/lib_com/bits_alloc.c b/lib_com/bits_alloc.c
index 5ae9cb84d02ca54dcb42c640e33ab79da1cf4182..56e523b39225dcfd923c9ef48b9fad9514ee7b8e 100644
--- a/lib_com/bits_alloc.c
+++ b/lib_com/bits_alloc.c
@@ -737,7 +737,7 @@ ivas_error config_acelp1(
                 }
                 else /* L_frame == L_FRAME16k */
                 {
-                    acelp_cfg->lsf_bits = 41; /* TBV: currently LSFQ @16kHz is not flexible (only 31/41 bits supported */
+                    acelp_cfg->lsf_bits = 41;
                 }
             }
 
@@ -1360,7 +1360,7 @@ ivas_error config_acelp1(
                     acelp_cfg->ubits = acelp_cfg->lsf_bits - 46;
                     acelp_cfg->lsf_bits = 46;
                 }
-                else if ( acelp_cfg->lsf_bits > 42 && L_frame == L_FRAME ) /* TBV: verify maximum supported LSF Q bitbudget (for some reason 43 bits LSFQ decreases segSNR by 0.7 dB) */
+                else if ( acelp_cfg->lsf_bits > 42 && L_frame == L_FRAME )
                 {
                     acelp_cfg->ubits = acelp_cfg->lsf_bits - 42;
                     acelp_cfg->lsf_bits = 42;
diff --git a/lib_com/bitstream.c b/lib_com/bitstream.c
index 17cd5964cf1266f94b07c8a423099c319990075f..c9571d41c16a95edb92e88f5e6b4b06825b8abf4 100755
--- a/lib_com/bitstream.c
+++ b/lib_com/bitstream.c
@@ -2903,9 +2903,6 @@ ivas_error preview_indices(
                 break;
             case SID_ISM:
                 st_ivas->ivas_format = ISM_FORMAT;
-                /* temporary hack to make mode signaling work with the current 1-object ISM DTX: read padding bits */
-                /* Todo: how to apply this here? maybe pt_stream += ... would work? */
-                /* st->bit_stream += ( IVAS_SID_4k4 - SID_2k40 ) / FRAMES_PER_SEC - SID_FORMAT_NBITS; */
                 break;
             case SID_MULTICHANNEL:
                 st_ivas->ivas_format = MC_FORMAT;
@@ -3070,7 +3067,7 @@ ivas_error read_indices(
     file_read_FECpattern( &st_ivas->bfi );
     st_ivas->bfi |= bfi;
 
-    if ( bfi == FRAMEMODE_MISSING ) /* TODO(mcjbm): This fixes channel-aware mode BE. Still requires review from a bitstream reading expert */
+    if ( bfi == FRAMEMODE_MISSING )
     {
         for ( k = 0; k < num_bits; k++ )
         {
@@ -3236,7 +3233,7 @@ ivas_error read_indices(
 
     /* handle bad/lost speech frame(and CS bad SID frame) in the decoders CNG synthesis settings pair (total_brate, bfi) */
     if ( (
-             bfi != FRAMEMODE_FUTURE &&                                            /* TODO(mcjbm): This fixes channel-aware mode BE. Still requires review from a bitstream reading expert */
+             bfi != FRAMEMODE_FUTURE &&
              ( *CNG != 0 ) && ( ( speech_bad != 0 ) || ( speech_lost != 0 ) ) ) || /* SP_BAD or SPEECH_LOST)   --> stay in CNG */
          ( sid_upd_bad != 0 ) )                                                    /* SID_UPD_BAD              --> start CNG */
     {
@@ -3280,8 +3277,7 @@ ivas_error read_indices(
     }
 
     /* GOOD frame */
-    if ( st_ivas->bfi == 0 || st_ivas->bfi == FRAMEMODE_FUTURE /* TODO(mcjbm): This fixes channel-aware mode BE. Still requires review from a bitstream reading expert */
-    )
+    if ( st_ivas->bfi == 0 || st_ivas->bfi == FRAMEMODE_FUTURE )
     {
         /* GOOD frame - convert ITU-T G.192 words to short values */
         st_ivas->hDecoderConfig->ivas_total_brate = total_brate;
diff --git a/lib_com/gs_bitallocation.c b/lib_com/gs_bitallocation.c
index 7f7809428f9fb765f68dd2aceba11f608a4a8c85..d099c2200c04e574b5c48971238635190c2135e0 100644
--- a/lib_com/gs_bitallocation.c
+++ b/lib_com/gs_bitallocation.c
@@ -616,7 +616,7 @@ void bands_and_bit_alloc(
              * Complete the bit allocation per frequency band for 16kHz high brate mode
              *--------------------------------------------------------------------------*/
 
-            if ( L_frame == L_FRAME16k && core_brate > ACELP_32k ) /* TBV if applicable */
+            if ( L_frame == L_FRAME16k && core_brate > ACELP_32k )
             {
                 for ( j = st_band; j < nb_bands; j++ )
                 {
diff --git a/lib_com/ivas_cnst.h b/lib_com/ivas_cnst.h
index 1e7ca7ae8e7ac03724af12ae7971f779c8e6084f..2107a5b9172875a328f8f5a052cd5f0b98f1ab1b 100755
--- a/lib_com/ivas_cnst.h
+++ b/lib_com/ivas_cnst.h
@@ -106,8 +106,8 @@ typedef enum
     AUDIO_CONFIG_ISM2,                          /* ISM2                         */
     AUDIO_CONFIG_ISM3,                          /* ISM3                         */
     AUDIO_CONFIG_ISM4,                          /* ISM4                         */
-    AUDIO_CONFIG_MASA1,                         /* MASA1                        */ // TBV: seems not to be used
-    AUDIO_CONFIG_MASA2,                         /* MASA2                        */ // TBV: seems not to be used
+    AUDIO_CONFIG_MASA1,                         /* MASA1                        */ // TODO: seems not to be used
+    AUDIO_CONFIG_MASA2,                         /* MASA2                        */ // TODO: seems not to be used
     AUDIO_CONFIG_EXTERNAL                       /* external renderer            */
 
 } AUDIO_CONFIG;
@@ -898,7 +898,7 @@ typedef enum {
 /*----------------------------------------------------------------------------------*
  * General Parametric Coding Constants
  *----------------------------------------------------------------------------------*/
-// VE: this should be renamed to e.g. N_SPATIAL_SUBFRAMES
+
 #define MAX_PARAM_SPATIAL_SUBFRAMES             4                           /* Maximum number of subframes for parameteric spatial coding */
 #define L_SPATIAL_SUBFR_48k                     (L_FRAME48k / MAX_PARAM_SPATIAL_SUBFRAMES)
 #define CLDFB_SLOTS_PER_SUBFRAME                ( CLDFB_NO_COL_MAX / MAX_PARAM_SPATIAL_SUBFRAMES ) /* Number of CLDFB slots per subframe */
@@ -924,7 +924,7 @@ typedef enum
 {
     SBA_MODE_NONE,
     SBA_MODE_DIRAC,
-    SBA_MODE_SPAR, // VE: this is actually SBA_MODE_SPAR_DIRAC
+    SBA_MODE_SPAR,
 } SBA_MODE;
 
 #endif
@@ -1066,7 +1066,7 @@ typedef enum
 
 #define IVAS_SPAR_BR_TABLE_LEN                  20
 
-/* TD decorr */ // VE: not all 16CH are currently supported -> t be revisited later
+/* TD decorr */ // ToDo: not all 16CH are currently supported -> to be revisited later
 enum
 {
     IVAS_TD_DECORR_OUT_1CH = 1,
diff --git a/lib_com/ivas_pca_tools.c b/lib_com/ivas_pca_tools.c
index 63285dabb10afe8a6a03c277d0ae8343a223caf8..a1f8efd6298aeb66beab96d8f1a289a7cb060cda 100644
--- a/lib_com/ivas_pca_tools.c
+++ b/lib_com/ivas_pca_tools.c
@@ -645,7 +645,7 @@ static void norm_quat(
 
     norm_q = dotp( q, q, IVAS_PCA_INTERP );
 
-    norm_q = inv_sqrt( norm_q ); // VE: TBV: possible division by 0
+    norm_q = inv_sqrt( norm_q ); // TODO: possible division by 0
 
     for ( i = 0; i < IVAS_PCA_INTERP; i++ )
     {
diff --git a/lib_com/options.h b/lib_com/options.h
index 42d6a6a471ab5435d1a3a9f231170ff625e39eeb..4e48199891b0bdfb8dfb7ee09c7b46000897c3b7 100644
--- a/lib_com/options.h
+++ b/lib_com/options.h
@@ -188,7 +188,7 @@
 #define ARITH_HUFF_CODER_CHANGES                        /* DLB: Optimization of metadata memory for Huffman and arithmetic coders */
 
 #define FIX_463_TD_RENDERER_DIRECTIVITY_RESET           /* Eri: Remove unintentional reset of directivity pattern */
-#define FIX_642                                         /* FhG: Fix for issue 642, buggy DoA-array access in DirAC head rotation*/
+#define FIX_642											/* FhG: Fix for issue 642, buggy DoA-array access in DirAC head rotation*/
 #define FIX_443_FD_CNG_INIT                             /* FhG: correct bitrate value for FD-CNG init */
 #define VARIABLE_SPEED_DECODING                         /* FhG: Contribution 37: variable speed decoding employing the JBM functioniality */
 #define JBM_TSM_ON_TCS                                  /* FhG: Contribution 37: run the TSM part of JBM on the TCs instead of the final output pcm waveforms */
@@ -228,6 +228,9 @@
 #define FIX_510                                         /* FhG: fix issue 510, misleading error message for invalid input format */
 #define FIX_509                                         /* FhG: fix issue 509, too low number of bitsream indices in SBA */
 
+#define FIX_TODO_NON_DIEGETIC_PAN_NOT_IMPLELENTED_IN_RENDERER /* ..\apps\renderer.c(240):  .... (todo: implementation)",*/
+#define REMOVE_OBS_CODE                                 /* FhG: Remove unnecessary assignement after LFE cleanup (Issue #451)*/
+
 /* ################## End DEVELOPMENT switches ######################### */
 /* clang-format on */
 
diff --git a/lib_com/rom_com.c b/lib_com/rom_com.c
index e4b8ec9db90d6e036d74a6910cc82c7aa7347412..800362b576aa87dab26af8f1704ed4830b28e43b 100755
--- a/lib_com/rom_com.c
+++ b/lib_com/rom_com.c
@@ -15684,11 +15684,7 @@ const float finegain_4[16] = {-1.3234321f, -1.1164439f, -0.9153915f, -0.7248241f
 const float finegain_5[32] = {-1.3099370f, -1.1532731f, -0.9939113f, -0.8627403f, -0.7693628f, -0.6901322f, -0.6188556f, -0.5438313f, -0.4899869f, -0.4145289f, -0.3440915f, -0.2936875f, -0.2241453f, -0.1636186f, -0.1052746f, -0.0292431f,  0.0273763f,  0.0848355f,  0.1443042f,  0.2095194f,  0.2794882f,  0.3366661f,  0.4131591f,  0.4740591f,  0.5545165f,  0.6196313f,  0.6719442f,  0.7650533f,  0.9012053f,  1.0432675f,  1.2264170f,  1.5085750f};
 const float * const finegain[5] = { finegain_1, finegain_2, finegain_3, finegain_4, finegain_5 };
 
-/* getk(16,8)+ maxqKIind=40         -->   KMAX=127  needs support , 32bit- saturates at dim=6
-   getK(21,9)+ maxqKInd=64          -->   KMAX=512, needs support , 32bit saturates at dim=5
-   getK(TBD,TBD)+ maxqKInd=TBD      -->   KMAX=1024, needs support , 32bit saturates at dim~=4
-   getK(TBD,TBD)+ maxqKInd=TBD      -->   KMAX=32767, needs support, 32bit saturates at dim =3
-*/
+
 const uint8_t hBitsMinus1_N01[2] = {1, 7};
 
 const uint8_t hBitsMinus1_N02[65]=
diff --git a/lib_com/stl.h b/lib_com/stl.h
index 234aec9e1609d68771d2cd80be104a0d4b17126c..c9ca42280642ae4ba91cc65258d8a567b04a195c 100644
--- a/lib_com/stl.h
+++ b/lib_com/stl.h
@@ -57,7 +57,7 @@
 #ifndef _STL_H
 #define _STL_H
 
-#include "options.h" /* TODO: TEMPORARY during BASOP development - to be removed */
+#include "options.h" /* note: needed until BASOP_NOGLOB is accepted */
 #include "typedef.h"
 #include "basop32.h"
 #include "move.h"
diff --git a/lib_dec/acelp_core_dec.c b/lib_dec/acelp_core_dec.c
index 0c073cb9fd6bb09fb77333686caef14e5bc9b08d..eb2e84f598c8f4d0dd102fdf6abf06bd3980cd8f 100644
--- a/lib_dec/acelp_core_dec.c
+++ b/lib_dec/acelp_core_dec.c
@@ -616,7 +616,7 @@ ivas_error acelp_core_dec(
 
                 config_acelp1( DEC, st->total_brate, st->core_brate, st->core, st->extl_orig, st->extl_brate_orig, st->L_frame, st->GSC_noisy_speech, &( st->acelp_cfg ), st->next_bit_pos, st->coder_type, tc_subfr_tmp, 1, &nb_bits, unbits, st->element_mode, &uc_two_stage_flag, tdm_lp_reuse_flag, tdm_low_rate_mode, st->idchan, st->active_cnt, tdm_Pitch_reuse_flag, st->tdm_LRTD_flag, st->GSC_IVAS_mode );
 
-                if ( st->coder_type == TRANSITION && tc_subfr < L_SUBFR && st->L_frame == L_FRAME ) /*  ISfm: why is this called again after above */
+                if ( st->coder_type == TRANSITION && tc_subfr < L_SUBFR && st->L_frame == L_FRAME )
                 {
                     config_acelp1( DEC, st->total_brate, st->core_brate, st->core, st->extl_orig, st->extl_brate_orig, st->L_frame, -1, &( st->acelp_cfg ), st->next_bit_pos, st->coder_type, tc_subfr, 2, &nb_bits, unbits, st->element_mode, &uc_two_stage_flag, tdm_lp_reuse_flag, tdm_low_rate_mode, st->idchan, st->active_cnt, tdm_Pitch_reuse_flag, st->tdm_LRTD_flag, st->GSC_IVAS_mode );
                 }
@@ -1079,7 +1079,7 @@ ivas_error acelp_core_dec(
      * Formant post-filter
      *-----------------------------------------------------------------*/
 
-    if ( st->hPFstat != NULL && st->last_bwidth >= WB && ( st->core_brate > ACELP_24k40 || st->element_mode > EVS_MONO ) && st->core_brate <= ACELP_32k ) /* VE2TV: TBV for TD stereo */
+    if ( st->hPFstat != NULL && st->last_bwidth >= WB && ( st->core_brate > ACELP_24k40 || st->element_mode > EVS_MONO ) && st->core_brate <= ACELP_32k )
     {
         mvr2r( syn, temp_buf + L_SYN_MEM, L_FRAME16k );
 
diff --git a/lib_dec/core_switching_dec.c b/lib_dec/core_switching_dec.c
index 9ae8550e40faf6e4db9ed51c99c883ae38eac6f4..e70b1d59d7bed6fc4f19a37cc37dfcbc97726c14 100644
--- a/lib_dec/core_switching_dec.c
+++ b/lib_dec/core_switching_dec.c
@@ -374,7 +374,7 @@ ivas_error core_switching_pre_dec(
         st->gc_threshold = 0.0f;
         set_f( st->dispMem, 0, 8 );
 
-        st->last_coder_type = GENERIC; /* fcs : this might be superfluous */
+        st->last_coder_type = GENERIC;
 
         fer_energy( output_frame, UNVOICED_CLAS, st->previoussynth, -1, &st->enr_old, 1 );
         st->lp_gainp = 0.0f;
diff --git a/lib_dec/dec_tcx.c b/lib_dec/dec_tcx.c
index 9896d1d8c024016b4b074c4b25a73a8e5dbe503f..8a574c95f6aa933a8d595bfb7055bdc6f061ed3a 100644
--- a/lib_dec/dec_tcx.c
+++ b/lib_dec/dec_tcx.c
@@ -1507,7 +1507,7 @@ void decoder_tcx_tns(
 
         if ( ( L_frame == st->L_frame >> 1 ) && st->tcxonly && isTCX5 )
         {
-            if ( st->element_mode == EVS_MONO || L_spec < L_frameTCX ) /* TBC: this is temporary to maintain EVS BE, this is a bug and should be fixed also for EVS (see issue 13) */
+            if ( st->element_mode == EVS_MONO || L_spec < L_frameTCX ) /* todo: this is temporary to maintain EVS BE, this is a bug and should be fixed also for EVS (see issue 13) */
             {
                 tcx5TnsUngrouping( L_frameTCX >> 1, hTcxCfg->tnsConfig[0][0].iFilterBorders[0] >> 1, x, DEC );
             }
@@ -1742,7 +1742,7 @@ void decoder_tcx_imdct(
 
         if ( st->element_mode > EVS_MONO )
         {
-            st->old_fpitchFB = st->old_fpitch * (float) L_frameTCX_glob / (float) L_frame_glob; /* TBV - or maybe used min(L_frame_TCX,L_FRAME48k) ... */
+            st->old_fpitchFB = st->old_fpitch * (float) L_frameTCX_glob / (float) L_frame_glob; /* TODO - or maybe used min(L_frame_TCX,L_FRAME48k) ... */
         }
         else
         {
diff --git a/lib_dec/gs_dec.c b/lib_dec/gs_dec.c
index 2e7fb267ab9cc29bcbf59c8dcaded51a698907b5..ff684b47d36375e0b6d28a53ba3622f007b53307 100644
--- a/lib_dec/gs_dec.c
+++ b/lib_dec/gs_dec.c
@@ -541,8 +541,7 @@ void gsc_dec(
             i++;
         }
 
-        if ( st->element_mode > EVS_MONO && coder_type == AUDIO &&
-             st->core_brate <= STEREO_GSC_BIT_RATE_ALLOC && brate_intermed_tbl[i] == ACELP_9k60 ) /* Bit allocation should be mapped to 8 kb/s instead of 9.6 kb/s in this case */
+        if ( st->element_mode > EVS_MONO && coder_type == AUDIO && st->core_brate <= STEREO_GSC_BIT_RATE_ALLOC && brate_intermed_tbl[i] == ACELP_9k60 ) /* Bit allocation is mapped to 8 kb/s instead of 9.6 kb/s in this case */
         {
             i--;
         }
diff --git a/lib_dec/ivas_binRenderer_internal.c b/lib_dec/ivas_binRenderer_internal.c
index 240205706faeda8bf15f4572ee9da594e0c5324d..d4bd43f5449af438e31bda4e766d88ff08e3cd25 100644
--- a/lib_dec/ivas_binRenderer_internal.c
+++ b/lib_dec/ivas_binRenderer_internal.c
@@ -151,14 +151,15 @@ static ivas_error ivas_binRenderer_convModuleOpen(
     if ( !isLoudspeaker )
     {
 #ifdef UPDATE_SBA_FILTER
-        hBinRenderer->nInChannels = audioCfg2channels( input_config ); // TODO maybe an audioCfg2channels_woLFE() function? Works as long as only 1 LFE is present
+        hBinRenderer->nInChannels = audioCfg2channels( input_config );
 #else
         hBinRenderer->nInChannels = 16;
 #endif
     }
     else
     {
-        hBinRenderer->nInChannels = ( audioCfg2channels( input_config ) - isLoudspeaker ); // TODO maybe an audioCfg2channels_woLFE() function? Works as long as only 1 LFE is present
+        /* Note: needs to be revisited if multiple LFE support is required */
+        hBinRenderer->nInChannels = ( audioCfg2channels( input_config ) - isLoudspeaker );
     }
 
     if ( renderer_type == RENDERER_BINAURAL_FASTCONV_ROOM && hRenderConfig->roomAcoustics.use_brir )
@@ -518,7 +519,7 @@ static void ivas_binaural_obtain_DMX(
 {
     int16_t chIdx, bandIdx, k;
 
-    // ToDo: hBinRenderer->ivas_format is never set to ISM_FORMAT -> TBV
+    // ToDo: hBinRenderer->ivas_format is never set to ISM_FORMAT
     if ( hBinRenderer->ivas_format == MC_FORMAT || hBinRenderer->ivas_format == ISM_FORMAT )
     {
         /* Obtain the downmix */
diff --git a/lib_dec/ivas_cpe_dec.c b/lib_dec/ivas_cpe_dec.c
index 3717501c831a671f3a92a58a7938a7ca54974846..a19fb21dc2fdcbb8574a9147eb0989cc936c662b 100755
--- a/lib_dec/ivas_cpe_dec.c
+++ b/lib_dec/ivas_cpe_dec.c
@@ -292,7 +292,7 @@ ivas_error ivas_cpe_dec(
             }
             else
             {
-                /* subtract metadata bitbudget */ /* IVAS_fmToDo: TBC whether it is not better to distribute the metadata bits equally between 2 channels */
+                /* subtract metadata bitbudget */
                 sts[0]->bits_frame_channel -= nb_bits_metadata;
             }
         }
@@ -832,11 +832,13 @@ void destroy_cpe_dec(
     int16_t n;
     Decoder_State *st;
 
+#ifndef REMOVE_OBS_CODE
     /* make sure we deallocate a potential distinct hTcxCfg for a MCT LFE channel (can only happen in rs) */ /*TODO Check this again with LFE clean up!*/
     if ( hCPE->hCoreCoder[1] != NULL && hCPE->hCoreCoder[1]->hTcxCfg != hCPE->hCoreCoder[0]->hTcxCfg )
     {
         hCPE->hCoreCoder[1]->mct_chan_mode = MCT_CHAN_MODE_IGNORE;
     }
+#endif
 
     for ( n = 0; n < CPE_CHANNELS; n++ )
     {
diff --git a/lib_dec/ivas_dec.c b/lib_dec/ivas_dec.c
index 587f3c34fcca79503c75d6ccecf6b8512d602143..82f03fdb3b24e501cc8ef073e9c1b69a220cc1d2 100644
--- a/lib_dec/ivas_dec.c
+++ b/lib_dec/ivas_dec.c
@@ -57,8 +57,8 @@ ivas_error ivas_dec(
 )
 {
     int16_t n, output_frame, nchan_out;
-    Decoder_State *st;                                                                                                     /* used for bitstream handling */
-    float output[MAX_OUTPUT_CHANNELS][L_FRAME48k]; /* 'float' buffer for output synthesis, MAX_OUTPUT_CHANNELS channels */ /* IVAS_fmToDo: buffer can be allocated dynamically based on the actual number of output channels */
+    Decoder_State *st;                             /* used for bitstream handling */
+    float output[MAX_OUTPUT_CHANNELS][L_FRAME48k]; /* 'float' buffer for output synthesis, MAX_OUTPUT_CHANNELS channels */
     int16_t nchan_remapped;
     float output_lfe_ch[L_FRAME48k];
     int16_t nb_bits_metadata[MAX_SCE];
@@ -168,7 +168,6 @@ ivas_error ivas_dec(
         }
         else if ( st_ivas->ism_mode == ISM_MODE_PARAM )
         {
-            // VE: call ivas_ism_metadata_dec() with 'st_ivas' - TBD
             if ( ( error = ivas_ism_metadata_dec( ivas_total_brate, st_ivas->nchan_ism, &( st_ivas->nchan_transport ), st_ivas->hIsmMetaData, st_ivas->hSCE, st_ivas->bfi, nb_bits_metadata, st_ivas->ism_mode, st_ivas->hISMDTX, st_ivas->hDirAC->hParamIsm, &st_ivas->ism_extmeta_active, &st_ivas->ism_extmeta_cnt ) ) != IVAS_ERR_OK )
             {
                 return error;
diff --git a/lib_dec/ivas_dirac_decorr_dec.c b/lib_dec/ivas_dirac_decorr_dec.c
index bcaa6cf2a13916ccb0b68bd275d0f243ba4df33d..8c19d9698b29c3fc6d4f84edcc0a1826e9d20b39 100644
--- a/lib_dec/ivas_dirac_decorr_dec.c
+++ b/lib_dec/ivas_dirac_decorr_dec.c
@@ -156,7 +156,7 @@ ivas_error ivas_dirac_dec_decorr_open(
         freq_domain_decorr_ap_params->max_frequency = ( DIRAC_MAX_DECORR_CLDFB_BANDS * 24000 ) / CLDFB_NO_CHANNELS_MAX;
     }
 
-    freq_domain_decorr_ap_params->use_ducker = 1; /* fcs: fixed for now but can be adaptive in an extended version */
+    freq_domain_decorr_ap_params->use_ducker = 1; /* ToDo: fcs: fixed for now but can be adaptive in an extended version */
 
     assert( ( freq_domain_decorr_ap_params->max_frequency >= 0 ) && ( freq_domain_decorr_ap_params->max_frequency <= output_Fs / 2 ) && "Error: max_frequency invalid!" );
 
diff --git a/lib_dec/ivas_init_dec.c b/lib_dec/ivas_init_dec.c
index b23207841709c995ef975c77d470299c96f9ab52..2452b34edb91c8f22d80675802b95e0c7bbb5e4b 100644
--- a/lib_dec/ivas_init_dec.c
+++ b/lib_dec/ivas_init_dec.c
@@ -485,7 +485,6 @@ static ivas_error ivas_read_format(
             int16_t tc_mode_offset;
             tc_mode_offset = (int16_t) ( ivas_total_brate / FRAMES_PER_SEC - 1 );
             idx = st_ivas->bit_stream[tc_mode_offset];
-            // TBD: needs more work for HOA
             if ( st_ivas->sba_analysis_order == 0 )
             {
                 st_ivas->sba_analysis_order = SBA_FOA_ORDER;
diff --git a/lib_dec/ivas_ism_dtx_dec.c b/lib_dec/ivas_ism_dtx_dec.c
index 6dd301f1610afa04f7ba1efd6afbe3fbdb088243..054603a15ea3c27ae68f0828c0f800aec1e29b57 100644
--- a/lib_dec/ivas_ism_dtx_dec.c
+++ b/lib_dec/ivas_ism_dtx_dec.c
@@ -80,7 +80,6 @@ ivas_error ivas_ism_dtx_dec(
 
         if ( nchan_ism != nchan_ism_prev )
         {
-            /* IVAS_fmToDo: more work needed when the number of transported objects is not constant */
             return IVAS_ERROR( IVAS_ERR_INTERNAL_FATAL, "wrong number of objects signalled!" );
         }
 
diff --git a/lib_dec/ivas_ism_metadata_dec.c b/lib_dec/ivas_ism_metadata_dec.c
index e269d1e6041209e0336d7e8df22a5d7f8d46ce47..a39c496ab6e3e0f4f7bd1d131a8ebdb559673073 100644
--- a/lib_dec/ivas_ism_metadata_dec.c
+++ b/lib_dec/ivas_ism_metadata_dec.c
@@ -219,7 +219,6 @@ ivas_error ivas_ism_metadata_dec(
 
         if ( *nchan_transport != nchan_transport_prev )
         {
-            /* IVAS_fmToDo: more work needed when the number of transported objects is not constant */
             return IVAS_ERROR( IVAS_ERR_INTERNAL_FATAL, "wrong number of objects signalled!" );
         }
 
diff --git a/lib_dec/ivas_jbm_dec.c b/lib_dec/ivas_jbm_dec.c
index 987c55f2218b8614f00d39fbc8284d9182bfde88..04ae4904146b577b413d189be0648e46aca1ec04 100644
--- a/lib_dec/ivas_jbm_dec.c
+++ b/lib_dec/ivas_jbm_dec.c
@@ -69,8 +69,8 @@ ivas_error ivas_jbm_dec_tc(
 )
 {
     int16_t n, output_frame, nchan_out;
-    Decoder_State *st;                                                                                                             /* used for bitstream handling */
-    float output[MAX_TRANSPORT_CHANNELS][L_FRAME48k]; /* 'float' buffer for transport channels, MAX_TRANSPORT_CHANNELS channels */ /* IVAS_fmToDo: buffer can be allocated dynamically based on the actual number of output channels */
+    Decoder_State *st;                                /* used for bitstream handling */
+    float output[MAX_TRANSPORT_CHANNELS][L_FRAME48k]; /* 'float' buffer for transport channels, MAX_TRANSPORT_CHANNELS channels */
     int16_t nchan_remapped, hodirac_flag;
     float output_lfe_ch[L_FRAME48k];
     int16_t nb_bits_metadata[MAX_SCE];
@@ -641,7 +641,7 @@ ivas_error ivas_jbm_dec_render(
 {
     int16_t n, nchan_out;
     int16_t nchan_transport;
-    float output[MAX_OUTPUT_CHANNELS][L_FRAME48k]; /* 'float' buffer for output synthesis, MAX_OUTPUT_CHANNELS channels */ /* IVAS_fmToDo: buffer can be allocated dynamically based on the actual number of output channels */
+    float output[MAX_OUTPUT_CHANNELS][L_FRAME48k]; /* 'float' buffer for output synthesis, MAX_OUTPUT_CHANNELS channels */
     int16_t nchan_remapped;
     int32_t output_Fs;
     AUDIO_CONFIG output_config;
diff --git a/lib_dec/ivas_pca_dec.c b/lib_dec/ivas_pca_dec.c
index 4444a73cee237441b406bcbce27b60ff7adff240..e73b3aa1d61f6025322a0913b7b8ea964680ab23 100644
--- a/lib_dec/ivas_pca_dec.c
+++ b/lib_dec/ivas_pca_dec.c
@@ -232,7 +232,7 @@ void ivas_pca_dec(
 
     mvr2r( &hPCA->mem_eigVec_interp[IVAS_PCA_N_SLOTS * 16], hPCA->mem_eigVec_interp, IVAS_PCA_DELAY_CMP * 16 );
 
-    /* @@@TODO: check how ivas_total_brate is set if bfi == 1 */ // VE: and what happens in DTX where "ivas_total_brate" can be close to zero?
+    /* @@@TODO: check how ivas_total_brate is set if bfi == 1 */ // ToDo: and what happens in DTX where "ivas_total_brate" can be close to zero?
 
     /* handle bit rate switching */
     if ( ivas_total_brate != PCA_BRATE || ( ivas_total_brate == PCA_BRATE && n_channels > FOA_CHANNELS ) )
@@ -240,8 +240,6 @@ void ivas_pca_dec(
         /* set PCA by-pass mode in current frame and interpolate transform as previous frame used PCA */
         pca_dec_reset_dquat( ql, qr );
 
-        // VE: todo - rather call PCA resets in the first PCA frame
-
         if ( ( last_ivas_total_brate != PCA_BRATE ) || ( last_ivas_total_brate == PCA_BRATE && hPCA->prev_pca_bypass > 1 ) )
         {
             pca_dec_reset_mem_eigvec( hPCA );
diff --git a/lib_dec/ivas_qmetadata_dec.c b/lib_dec/ivas_qmetadata_dec.c
index 3c077a5d90d5ac85652e5e7feff1f948e6dd503d..cfd748afde8b0959e535b91ced447c6f87a2c65c 100644
--- a/lib_dec/ivas_qmetadata_dec.c
+++ b/lib_dec/ivas_qmetadata_dec.c
@@ -2406,7 +2406,7 @@ static uint16_t ivas_qmetadata_DecodeQuasiUniform(
     uint16_t tresh, value;
 
 #ifdef DEBUGGING
-    assert( ( alphabet_size >= 1 ) ); /*fcs: to check if this additional conditon is really needed: && (alphabet_size <= (1U << 31) - 1));*/
+    assert( ( alphabet_size >= 1 ) ); /* ToDo: fcs: to check if this additional conditon is really needed: && (alphabet_size <= (1U << 31) - 1));*/
 #endif
 
     bits = 30 - norm_l( alphabet_size ); /* bits = floor(log2(alphabet_size)) */
diff --git a/lib_dec/ivas_sba_dec.c b/lib_dec/ivas_sba_dec.c
old mode 100644
new mode 100755
index 2d4c4cb2ab46d4eb2d91a5feff23f7dafffc6648..478749ddc09ad76efd5c1417bcda8a0ff86ff0f9
--- a/lib_dec/ivas_sba_dec.c
+++ b/lib_dec/ivas_sba_dec.c
@@ -66,7 +66,7 @@ void ivas_sba_set_cna_cng_flag(
 #endif
     {
         /* skip as done in init function */
-        /* st_ivas->hSCE[0]->hCoreCoder[0]->cna_dirac_flag = 0; */ /* Todo: Check if these can be enabled */
+        /* st_ivas->hSCE[0]->hCoreCoder[0]->cna_dirac_flag = 0; */
         /* st_ivas->hSCE[0]->hCoreCoder[0]->cng_sba_flag = 0; */
     }
     else if ( st_ivas->nchan_transport == 1 && ( ( st_ivas->renderer_type == RENDERER_DIRAC && st_ivas->hDirAC->synthesisConf == DIRAC_SYNTHESIS_GAIN_SHD ) || ( st_ivas->renderer_type == RENDERER_BINAURAL_PARAMETRIC || st_ivas->renderer_type == RENDERER_BINAURAL_PARAMETRIC_ROOM || st_ivas->renderer_type == RENDERER_STEREO_PARAMETRIC ) ) )
@@ -78,7 +78,7 @@ void ivas_sba_set_cna_cng_flag(
     {
         for ( n = 0; n < CPE_CHANNELS; n++ )
         {
-            st_ivas->hCPE[0]->hCoreCoder[n]->cna_dirac_flag = 0; /* Todo: Check if these can be enabled */
+            st_ivas->hCPE[0]->hCoreCoder[n]->cna_dirac_flag = 0;
             st_ivas->hCPE[0]->hCoreCoder[n]->cng_sba_flag = 1;
         }
     }
diff --git a/lib_dec/ivas_spar_md_dec.c b/lib_dec/ivas_spar_md_dec.c
index f9d34970c25e5177f2833d8bbf782e0fd1f5e4ad..cf03e7b9d849ac4bdc232cdfee206a5e34a7f419 100755
--- a/lib_dec/ivas_spar_md_dec.c
+++ b/lib_dec/ivas_spar_md_dec.c
@@ -43,7 +43,6 @@
 #include "wmc_auto.h"
 #include "ivas_stat_dec.h"
 
-/*#define ENABLE_DITHER */ /* IVAS_fmToDo: development switch */
 
 /*------------------------------------------------------------------------------------------*
  * Local constants
@@ -606,10 +605,10 @@ static ivas_error ivas_spar_set_dec_config(
         case 4: /* FOA_CHANNELS */
             hMdDec->num_decorr = IVAS_TD_DECORR_OUT_3CH;
             break;
-        case 9: /* IVAS_HOA_2_CH */ // VE: is this relevant?
+        case 9: /* IVAS_HOA_2_CH */
             hMdDec->num_decorr = IVAS_TD_DECORR_OUT_5CH;
             break;
-        case 16: /* IVAS_HOA_3_CH */ // VE: is this relevant?
+        case 16: /* IVAS_HOA_3_CH */ // ToDo: is this relevant?
             hMdDec->num_decorr = IVAS_TD_DECORR_OUT_12CH;
             break;
         case 6: /* IVAS_HOA_2_CH */
diff --git a/lib_dec/ivas_stat_dec.h b/lib_dec/ivas_stat_dec.h
index aacaa7aa0fec389b47261af8833f31569ab8788e..cd565f3eae6f541f11504f3887c48735156761ea 100644
--- a/lib_dec/ivas_stat_dec.h
+++ b/lib_dec/ivas_stat_dec.h
@@ -852,7 +852,6 @@ typedef struct ivas_spar_md_dec_state_t
     int16_t td_decorr_flag;
     int16_t spar_plc_enable_fadeout_flag;
     float ***mixer_mat;
-    /*TODO : reuse hFbMixer->prior_mixer for this as that buffer is unused in decoder with FB_HARMONIZATION*/
     float mixer_mat_prev[MAX_PARAM_SPATIAL_SUBFRAMES + 1][IVAS_MAX_FB_MIXER_OUT_CH][IVAS_MAX_SPAR_FB_MIXER_IN_CH][IVAS_MAX_NUM_BANDS];
     ivas_spar_md_com_cfg spar_md_cfg;
     ivas_arith_coeffs_t arith_coeffs;
@@ -1286,7 +1285,7 @@ typedef struct Decoder_Struct
     int16_t ini_active_frame;                               /* initialization active frames counter */
 
     int16_t bfi;                                            /* FEC - bad frame indicator */
-    int16_t BER_detect;                                     /* BER detect flag */ /* IVAS_fmToDo: eventually replace hCoreCoder->BER_detect by a pointer to ease the updating of this main parameter */
+    int16_t BER_detect;                                     /* BER detect flag */
 
     uint16_t *bit_stream;                                   /* Pointer to bitstream buffer */
     int16_t writeFECoffset;                                 /* parameter for debugging JBM stuff */
diff --git a/lib_dec/ivas_stereo_icbwe_dec.c b/lib_dec/ivas_stereo_icbwe_dec.c
index 78196eaaa8522dbbb31c96757d5ea3104efbb0c9..13722f2b2ab74d76c773fd093fd10481215f424f 100644
--- a/lib_dec/ivas_stereo_icbwe_dec.c
+++ b/lib_dec/ivas_stereo_icbwe_dec.c
@@ -739,7 +739,7 @@ void stereo_icBWE_decproc(
             {
                 if ( hCPE->element_mode == IVAS_CPE_TD )
                 {
-                    /* QC: TBV */
+                    /* QC: TODO - TBV */
                     v_add( output[0], hStereoICBWE->memOutHB[hStereoICBWE->prev_refChanIndx_bwe], output[0], memOffset );
                     v_add( output[1], hStereoICBWE->memOutHB[!hStereoICBWE->prev_refChanIndx_bwe], output[1], memOffset );
                 }
diff --git a/lib_dec/ivas_stereo_switching_dec.c b/lib_dec/ivas_stereo_switching_dec.c
index 88d82ac17b8d7732c94bd2260191d40e91185d3b..013cc24660264ccf974f7bd9529ca8de09dc9d46 100644
--- a/lib_dec/ivas_stereo_switching_dec.c
+++ b/lib_dec/ivas_stereo_switching_dec.c
@@ -1545,7 +1545,6 @@ void stereo_switching_dec(
             mvr2r( sts[0]->hHQ_core->old_out, sts[1]->hHQ_core->old_out, L_FRAME48k );
             mvr2r( sts[0]->delay_buf_out, sts[1]->delay_buf_out, HQ_DELTA_MAX * HQ_DELAY_COMP );
             mvr2r( sts[0]->hTcxDec->old_syn_Overl, sts[1]->hTcxDec->old_syn_Overl, 256 );
-            /* Todo: apply panning to buffers instead of simply using dmx in left and right channel */
         }
     }
     else if ( hCPE->element_mode == IVAS_CPE_TD && hCPE->last_element_mode == IVAS_CPE_MDCT )
diff --git a/lib_dec/ivas_vbap.c b/lib_dec/ivas_vbap.c
index cda52c1aec8e7c74c9b05d1016cc429e99fb6151..841f3df132015ea8ac0505bde28ffb4374ec315c 100644
--- a/lib_dec/ivas_vbap.c
+++ b/lib_dec/ivas_vbap.c
@@ -178,11 +178,13 @@ ivas_error vbap_init_data(
     push_wmops( "vbap_init" );
 
     /* Basic init checks */
+    /* If the requested layout is invalid, hVBAPdata is set to NULL and the signal will
+     * be distributed with an equal gain into all output channels.
+     * The surrounding code needs to handle the NULL pointer properly. */
     if ( num_speaker_nodes > VBAP_MAX_NUM_SPEAKER_NODES || num_speaker_nodes < 3 )
     {
         hVBAPdata = NULL;
         pop_wmops();
-        /* TODO: are these two paths correct behaviour or should and error be returned ? */
         return IVAS_ERR_OK;
     }
 
diff --git a/lib_dec/swb_bwe_dec.c b/lib_dec/swb_bwe_dec.c
index e7eda534ae5817eaeaf22c5051753828f1ec478d..a89a17cca85be7d365bcd352253ca615c1c233f0 100644
--- a/lib_dec/swb_bwe_dec.c
+++ b/lib_dec/swb_bwe_dec.c
@@ -586,8 +586,8 @@ void swb_bwe_dec(
 
     if ( st->element_mode == IVAS_CPE_DFT && !use_cldfb_for_dft )
     {
-        /* TBD - wtda() does not support L_FRAME length; thus temporarily resample the signal */
-        /* TBV - delay output[] by 1.25ms ? */
+        /* todo - wtda() does not support L_FRAME length; thus temporarily resample the signal */
+        /* todo - delay output[] by 1.25ms ? */
         lerp( output, ysynth, L_FRAME16k, st->L_frame );
 
         /* windowing of the ACELP core synthesis */
@@ -734,7 +734,7 @@ void swb_bwe_dec(
     }
     else if ( frica_flag == 1 && hBWE_FD->prev_frica_flag == 0 )
     {
-        /* IVAS_fmToDo: TBD - synth[] is @internal_Fs!!! */
+        /* IVAS_fmToDo: synth[] is @internal_Fs!!! */
         time_reduce_pre_echo( synth, hb_synth, hBWE_FD->prev_td_energy, l_subfr );
     }
     else
diff --git a/lib_dec/swb_tbe_dec.c b/lib_dec/swb_tbe_dec.c
index 79fe3b0e68df74513fc47ddd79198162d95365bc..e4f211b2aab46b252bb8b9f8560c99f34b05959b 100644
--- a/lib_dec/swb_tbe_dec.c
+++ b/lib_dec/swb_tbe_dec.c
@@ -577,7 +577,6 @@ void swb_tbe_dec(
             set_f( GainShape, hBWE_TD->prev_GainShape, NUM_SHB_SUBFR );
         }
 
-        /* this never happens */
         mvr2r( hBWE_TD->lsp_prevfrm, lsf_shb, LPC_SHB_ORDER );
         set_f( shb_res_gshape, 0.2f, NB_SUBFR16k );
     }
@@ -1864,19 +1863,16 @@ static void dequantizeSHBparams(
                     lsf_q[LATTICE_DIM + 1] = dotp( lsf_q, &LastCoefPred_1bit[2 * ( LATTICE_DIM + 1 ) * Idx_pred + LATTICE_DIM + 1], LATTICE_DIM );
                 }
 
-                /* !!! TODO: read empty bits - should be removed */
                 if ( nbits < NUM_BITS_SHB_MSLVQ )
                 {
                     Idx_pred = get_next_indice( st, NUM_BITS_SHB_MSLVQ - nbits );
                 }
-                /* !!! end empty bits */
 
                 v_add( SHB_LSF_mean, lsf_q, lsf_q, LPC_SHB_ORDER );
                 v_sort( lsf_q, 0, LPC_SHB_ORDER - 1 );
             }
             else
             {
-                /* !!!! this purposely reverts the inclusion of extl_brate == SWB_TBE_1k75 into the logic - remove this comment when this macro is deleted !!!!! */
                 if ( extl_brate == SWB_TBE_1k6 || extl_brate == FB_TBE_1k8 || extl_brate == SWB_TBE_2k8 || extl_brate == FB_TBE_3k0 )
                 {
                     for ( i = 0; i < NUM_Q_LSF; i++ )
diff --git a/lib_enc/core_switching_enc.c b/lib_enc/core_switching_enc.c
index ad52e197b940c5a39fcbd2e3f434a0f7982e07eb..2b16b49d46d5a5e7a2d69b9d34ed460ba19516e3 100644
--- a/lib_enc/core_switching_enc.c
+++ b/lib_enc/core_switching_enc.c
@@ -258,7 +258,7 @@ void core_switching_pre_enc(
         /* reset BWE memories */
         if ( st->hBWE_TD != NULL )
         {
-            set_f( st->hBWE_FD->old_syn_12k8_16k, 0, NS2SA( 16000, DELAY_FD_BWE_ENC_NS ) ); /* TBV: this might not be needed */
+            set_f( st->hBWE_FD->old_syn_12k8_16k, 0, NS2SA( 16000, DELAY_FD_BWE_ENC_NS ) ); /* TODO - TBV: this might not be needed */
         }
     }
 
diff --git a/lib_enc/evs_enc.c b/lib_enc/evs_enc.c
index c45bb444f3aac3fd061469feb5ec6a3b816a3d43..8a0a92c76a29628d2b24654c249e512a6b18cf2f 100644
--- a/lib_enc/evs_enc.c
+++ b/lib_enc/evs_enc.c
@@ -264,8 +264,7 @@ ivas_error evs_enc(
 
         core_switching_post_enc( st, old_inp_12k8, old_inp_16k, A );
 
-#if !defined( FIX_I4_OL_PITCH )
-        /* ToDo: this is a hack to keep bitexactness wrt. EVS but the logic is wrong */
+#ifndef FIX_I4_OL_PITCH
         if ( st->core == HQ_CORE )
         {
             mvs2s( pitch_orig, st->pitch, 3 ); /* original open-loop pitch values might be altered in core_acelp_tcx20_switching() */
diff --git a/lib_enc/fd_cng_enc.c b/lib_enc/fd_cng_enc.c
index 3ac5b8d6908fc3756e7d4a403ad6fd118a65f726..99e0e9c8dbb61736542e84f962110a6b46b535bd 100644
--- a/lib_enc/fd_cng_enc.c
+++ b/lib_enc/fd_cng_enc.c
@@ -1280,7 +1280,7 @@ void FdCngEncodeDiracMDCTStereoSID(
     for ( ch = 0; ch < CPE_CHANNELS; ch++ )
     {
         E[ch] = 0.0f;
-        for ( p = 0; p < NPART; p++ ) /* TBD Note:   NPART should likely be N[ch] if N[ch] may change */
+        for ( p = 0; p < NPART; p++ ) /* TODO Note:   NPART should likely be N[ch] if N[ch] may change */
         {
             ms_ptr[ch][p] = 10.f * log10f( lr_in_ptr[ch][p] + EPSILON );
             E[ch] += ms_ptr[ch][p];
@@ -1288,9 +1288,9 @@ void FdCngEncodeDiracMDCTStereoSID(
     }
 
     /* M/S transform on log envelopes */
-    convertToMS( NPART, ms_ptr[0], ms_ptr[1], 0.5f ); /* TBD Note:   NPART should likely be N[0] if N[0] may change */
+    convertToMS( NPART, ms_ptr[0], ms_ptr[1], 0.5f ); /* TODO Note:   NPART should likely be N[0] if N[0] may change */
 
-    E[0] = sum_f( ms_ptr[0], NPART ); /* TBD Note:   NPART should likely be N[0] if N[0] may change */
+    E[0] = sum_f( ms_ptr[0], NPART ); /* TODO Note:   NPART should likely be N[0] if N[0] may change */
 
 
     /* Quantize M noise shape */
@@ -1326,7 +1326,7 @@ void FdCngEncodeDiracMDCTStereoSID(
     set_zero( ms_ptr[1], NPART );
 
     /* compute M gain */
-    gain[0] = sum_f( ms_ptr[0], NPART ); /* TBD Note:   NPART should likely be N[0] if N[0] may change */
+    gain[0] = sum_f( ms_ptr[0], NPART ); /* TODO Note:   NPART should likely be N[0] if N[0] may change */
     gain[0] = ( E[0] - gain[0] ) / (float) N[0];
     apply_scale( &gain[0], sts[0]->hFdCngEnc->hFdCngCom->CngBandwidth, sts[0]->hDtxEnc->last_active_brate, scaleTableStereo, SIZE_SCALE_TABLE_STEREO );
 
@@ -1338,7 +1338,7 @@ void FdCngEncodeDiracMDCTStereoSID(
     gain[1] = gain[0];
 
     /* undo M/S */
-    convertToMS( NPART, ms_ptr[0], ms_ptr[1], 1.0f ); /* TBD Note:   NPART should likely be N[0] if N[0] may change */
+    convertToMS( NPART, ms_ptr[0], ms_ptr[1], 1.0f ); /* TODO Note:   NPART should likely be N[0] if N[0] may change */
 
     /* restore channel noise envelopes */
     for ( ch = 0; ch < CPE_CHANNELS; ch++ )
@@ -1346,7 +1346,7 @@ void FdCngEncodeDiracMDCTStereoSID(
         HANDLE_FD_CNG_ENC hFdCngEnc = sts[ch]->hFdCngEnc;
         HANDLE_FD_CNG_COM hFdCngCom = hFdCngEnc->hFdCngCom;
 
-        for ( p = 0; p < NPART; p++ ) /* TBD Note:   NPART should likely be N[0] if N[0] may change */
+        for ( p = 0; p < NPART; p++ ) /* TODO Note:   NPART should likely be N[0] if N[0] may change */
         {
             lr_out_ptr[ch][p] = powf( 10.f, ( ms_ptr[ch][p] + gain[ch] ) / 10.f );
         }
diff --git a/lib_enc/init_enc.c b/lib_enc/init_enc.c
index 42b4e8957d92ab0290e02ad72d9101b03aca4e72..1c1071570194160514f83ab3fcdbe2e1492ac3a0 100644
--- a/lib_enc/init_enc.c
+++ b/lib_enc/init_enc.c
@@ -704,7 +704,7 @@ ivas_error init_encoder(
      * TCX core
      *-----------------------------------------------------------------*/
 
-    // VE: reduction possible for MCT_CHAN_MODE_LFE channel - see I1-172
+    // ToDo: reduction possible for MCT_CHAN_MODE_LFE channel - see I1-172
     if ( idchan == 0 || st->element_mode == IVAS_CPE_MDCT )
     {
         if ( ( st->hTcxEnc = (TCX_ENC_HANDLE) malloc( sizeof( TCX_ENC_DATA ) ) ) == NULL )
diff --git a/lib_enc/ivas_agc_enc.c b/lib_enc/ivas_agc_enc.c
index 83dbdad1e183efb3bb5990657633b3c68323b389..03cb2aa2edef36792b2d7c0a36d8e99eb2c125fc 100644
--- a/lib_enc/ivas_agc_enc.c
+++ b/lib_enc/ivas_agc_enc.c
@@ -455,7 +455,6 @@ void ivas_agc_enc_process(
     /* writing to a temporary bitstream file */
     if ( ivas_agc_writeBits( agcOut, n_channels, pState ) )
     {
-        /* TODO: return error once error codes are harmonized */
         IVAS_ERROR( IVAS_ERR_INTERNAL_FATAL, "SPAR ENC AGC Failed to open agcOut\n " );
     }
 #endif
@@ -477,7 +476,6 @@ static int16_t ivas_agc_writeBits( FILE *stream, const int16_t n_channels, ivas_
         if ( pState->gain_data[i].absGainExpCurr < 0 ||
              pState->gain_data[i].absGainExpCurr >= (int16_t) pow( 2, pState->agc_com.betaE ) )
         {
-            /* TODO: return error once error codes are harmonized */
             IVAS_ERROR( IVAS_ERR_INTERNAL_FATAL, "Error Gain values to write!!\n\n" );
         }
 
diff --git a/lib_enc/ivas_cpe_enc.c b/lib_enc/ivas_cpe_enc.c
index c4dc434d1c2b0dcbbe6c3aefa0a5cb3ec6e44bab..5f19a5395af55a358fd8aafc4e25255acc3cf257 100644
--- a/lib_enc/ivas_cpe_enc.c
+++ b/lib_enc/ivas_cpe_enc.c
@@ -274,7 +274,7 @@ ivas_error ivas_cpe_enc(
         }
         else
         {
-            /* note; "bits_frame_nominal" needed in TD stereo as well */ /* IVAS_fmToDo: is "bits_frame_nominal" set optimaly in TD stereo? */
+            /* note; "bits_frame_nominal" needed in TD stereo as well */
             stereo_dft_config( hCPE->hStereoDft == NULL ? NULL : hCPE->hStereoDft->hConfig, hCPE->element_brate, &sts[0]->bits_frame_nominal, &sts[1]->bits_frame_nominal );
         }
     }
diff --git a/lib_enc/ivas_dirac_enc.c b/lib_enc/ivas_dirac_enc.c
index de15725b6514d2669b1a5ddf9a16f6728dc7f08c..5aa872e4341fc2928e2886dbd0fc839642eea62e 100644
--- a/lib_enc/ivas_dirac_enc.c
+++ b/lib_enc/ivas_dirac_enc.c
@@ -417,11 +417,6 @@ void ivas_dirac_enc(
 
         if ( Opt_DTX_ON )
         {
-            /* ToDo: If DIRAC_MIN_BITRATE_4_TRANS_CHAN is reached with DTX on (possible only with bitrate switching)
-                metadata is not quantized since it can be deduced at the decoder from transmitted TCs.
-               The solution would be to switch to active-only/ignore and resume DTX operation when switching back to a supported bitrate.
-            */
-
             if ( !( hQMetaData->no_directions == 1 && hQMetaData->numCodingBands == 5 ) )
             {
                 float orig_azi[DIRAC_MAX_NBANDS][MAX_PARAM_SPATIAL_SUBFRAMES];
diff --git a/lib_enc/ivas_enc.c b/lib_enc/ivas_enc.c
index 64ed5c9c02fc8aab96f0dc8a456d82d47035d63a..89a97ea0b079cfc7d8e906fed1665b7681df3dbe 100644
--- a/lib_enc/ivas_enc.c
+++ b/lib_enc/ivas_enc.c
@@ -62,7 +62,7 @@ ivas_error ivas_enc(
     BSTR_ENC_HANDLE hMetaData;
     Encoder_State *st; /* used for bitstream handling */
     int16_t nb_bits_metadata[MAX_SCE];
-    float data_f[MAX_INPUT_CHANNELS][L_FRAME48k]; /* IVAS_fmToDo: buffer can be allocated dynamically based on the number of analysed channels */
+    float data_f[MAX_INPUT_CHANNELS][L_FRAME48k];
     int32_t ivas_total_brate;
     ivas_error error;
     error = IVAS_ERR_OK;
diff --git a/lib_enc/ivas_front_vad.c b/lib_enc/ivas_front_vad.c
index 3810df1de9b28e7e949841fec3c6baac389da498..9593f6682f0b24b050b3941f77904b5fac487609 100644
--- a/lib_enc/ivas_front_vad.c
+++ b/lib_enc/ivas_front_vad.c
@@ -407,8 +407,8 @@ ivas_error front_vad_spar(
         mvr2r( st->old_wsp, old_wsp, L_WSP_MEM );
         wsp = old_wsp + L_WSP_MEM;
 
-        st->core_brate = -1;                      /* updated in dtx() */
-        st->input_bwidth = st->last_input_bwidth; // VE: TBD - this might be updated by actual detected BW
+        st->core_brate = -1; /* updated in dtx() */
+        st->input_bwidth = st->last_input_bwidth;
 
         /*------------------------------------------------------------------*
          * compensate for SPAR filterbank delay
diff --git a/lib_enc/ivas_ism_enc.c b/lib_enc/ivas_ism_enc.c
index 8780573773897d6fefa66e19af82cff6919f80d1..6c6a0c8837a378e879f6ac180d4291a546f7a51c 100644
--- a/lib_enc/ivas_ism_enc.c
+++ b/lib_enc/ivas_ism_enc.c
@@ -225,16 +225,11 @@ ivas_error ivas_ism_enc(
     }
     else if ( st_ivas->ism_mode == ISM_MODE_PARAM )
     {
-        // VE: call ivas_ism_metadata_enc() with 'st_ivas' - TBD
-        ivas_ism_metadata_enc( st_ivas->hEncoderConfig->ivas_total_brate,
-                               nchan_ism,
-                               st_ivas->nchan_transport, st_ivas->hIsmMetaData, st_ivas->hSCE, st_ivas->hSCE[st_ivas->nSCE - 1]->hMetaData, nb_bits_metadata, vad_flag, st_ivas->ism_mode, st_ivas->hDirAC->hParamIsm, st_ivas->hEncoderConfig->ism_extended_metadata_flag );
+        ivas_ism_metadata_enc( st_ivas->hEncoderConfig->ivas_total_brate, nchan_ism, st_ivas->nchan_transport, st_ivas->hIsmMetaData, st_ivas->hSCE, st_ivas->hSCE[st_ivas->nSCE - 1]->hMetaData, nb_bits_metadata, vad_flag, st_ivas->ism_mode, st_ivas->hDirAC->hParamIsm, st_ivas->hEncoderConfig->ism_extended_metadata_flag );
     }
     else /* ISM_MODE_DISC */
     {
-        ivas_ism_metadata_enc( st_ivas->hEncoderConfig->ivas_total_brate,
-                               nchan_ism,
-                               st_ivas->nchan_transport, st_ivas->hIsmMetaData, st_ivas->hSCE, st_ivas->hSCE[st_ivas->nSCE - 1]->hMetaData, nb_bits_metadata, vad_flag, st_ivas->ism_mode, NULL, st_ivas->hEncoderConfig->ism_extended_metadata_flag );
+        ivas_ism_metadata_enc( st_ivas->hEncoderConfig->ivas_total_brate, nchan_ism, st_ivas->nchan_transport, st_ivas->hIsmMetaData, st_ivas->hSCE, st_ivas->hSCE[st_ivas->nSCE - 1]->hMetaData, nb_bits_metadata, vad_flag, st_ivas->ism_mode, NULL, st_ivas->hEncoderConfig->ism_extended_metadata_flag );
     }
 
     update_last_metadata( nchan_ism, st_ivas->hIsmMetaData, md_diff_flag );
diff --git a/lib_enc/ivas_lfe_enc.c b/lib_enc/ivas_lfe_enc.c
index 9a5b7549420355b92f1219f695e7f9205e2831b0..a76c31cdc5fd96f9542547cf45d25dd17c15e8fc 100644
--- a/lib_enc/ivas_lfe_enc.c
+++ b/lib_enc/ivas_lfe_enc.c
@@ -320,7 +320,6 @@ static void ivas_lfe_enc_quant(
             {
                 if ( quant_strategy < ( num_quant_strategies - 1 ) )
                 {
-                    /* reset all indices that were already written - TODO: maybe better store them temporarily first and write at the very end? */
 #ifdef IND_LIST_DYN
                     for ( j = hBstr->nb_ind_tot - 1; j >= nb_ind_tot; j-- )
 #else
diff --git a/lib_enc/ivas_masa_enc.c b/lib_enc/ivas_masa_enc.c
index cfed98617a399aae4595419dacd301aaeeaa9fdb..707e1b3397656913137b85d9a92f6c7041937509 100644
--- a/lib_enc/ivas_masa_enc.c
+++ b/lib_enc/ivas_masa_enc.c
@@ -2104,7 +2104,6 @@ static uint8_t are_masa_subframes_similar(
         }
     }
 
-    /* TODO: a nicer negation */ // VE: ??
     if ( sf_differ )
     {
         return FALSE;
diff --git a/lib_enc/ivas_mcmasa_enc.c b/lib_enc/ivas_mcmasa_enc.c
index 0c158afbb74a4570c7d147deebf9424fe5b5d692..09fe5e3f402fa864e908524cfa47c86c9bcdd574 100644
--- a/lib_enc/ivas_mcmasa_enc.c
+++ b/lib_enc/ivas_mcmasa_enc.c
@@ -1255,10 +1255,10 @@ void ivas_mcmasa_param_est_enc(
  *--------------------------------------------------------------------------*/
 
 void ivas_mcmasa_dmx_modify(
-    const int16_t n_samples,                                        /* i  : input frame length in samples                                                        */
-    float dmx[][L_FRAME48k + NS2SA( 48000, IVAS_FB_ENC_DELAY_NS )], /* i/o: downmix signal to be transformed into another format. TODO: buffer size into define? */
-    const int16_t n_chnls_dmx_old,                                  /* i  : number of downmix channels in the old format                                         */
-    const int16_t n_chnls_dmx_new )                                 /* i  : number of downmix channels in the target format                                      */
+    const int16_t n_samples,                                        /* i  : input frame length in samples                        */
+    float dmx[][L_FRAME48k + NS2SA( 48000, IVAS_FB_ENC_DELAY_NS )], /* i/o: downmix signal to be transformed into another format */
+    const int16_t n_chnls_dmx_old,                                  /* i  : number of downmix channels in the old format         */
+    const int16_t n_chnls_dmx_new )                                 /* i  : number of downmix channels in the target format      */
 {
     /* assumed data ordering in **dmx: [sce][cpe_chnl0][cpe_chnl1], i.e., [c][l][r] */
     int16_t i;
diff --git a/lib_enc/ivas_qmetadata_enc.c b/lib_enc/ivas_qmetadata_enc.c
index a9cb5c763166fd0f4f045c9b0393ae5a65e125dc..213c0ce7563047d24e60cf4e22cd565cb53fb588 100644
--- a/lib_enc/ivas_qmetadata_enc.c
+++ b/lib_enc/ivas_qmetadata_enc.c
@@ -2314,7 +2314,7 @@ static void ivas_qmetadata_encode_quasi_uniform(
     int16_t bits;
     uint16_t tresh;
 #ifdef DEBUGGING
-    assert( ( alphabet_size >= 1 ) ); /*fcs: to check if this additional conditon is really needed: && (alphabet_size <= (1U << 31) - 1));*/
+    assert( ( alphabet_size >= 1 ) ); /* ToDo: fcs: to check if this additional conditon is really needed: && (alphabet_size <= (1U << 31) - 1));*/
     assert( value < alphabet_size );
 #endif
 
@@ -2553,7 +2553,7 @@ static int16_t ivas_qmetadata_encode_quasi_uniform_length(
     int16_t bits;
     uint16_t tresh;
 #ifdef DEBUGGING
-    assert( ( alphabet_size >= 1 ) ); /*fcs: to check if this additional conditon is really needed: && (alphabet_size <= (1U << 31) - 1));*/
+    assert( ( alphabet_size >= 1 ) ); /* ToDo: fcs: to check if this additional conditon is really needed: && (alphabet_size <= (1U << 31) - 1));*/
     assert( value < alphabet_size );
 #endif
 
diff --git a/lib_enc/ivas_spar_encoder.c b/lib_enc/ivas_spar_encoder.c
index 57e6ce003e3749ed75e8a631b94d7f386ada0b11..5956ef03dd28b76e89be3f2830d6c0354f5807bb 100644
--- a/lib_enc/ivas_spar_encoder.c
+++ b/lib_enc/ivas_spar_encoder.c
@@ -353,8 +353,6 @@ ivas_error ivas_spar_enc(
     error = IVAS_ERR_OK;
     hEncoderConfig = st_ivas->hEncoderConfig;
 
-    // VE2DB: can hFbMixer->ppFilterbank_prior_input be replaced by st->input ?
-
     /* check last sba_mode */
 #ifndef SBA_MODE_CLEAN_UP
     if ( ivas_sba_mode_select() == SBA_MODE_DIRAC )
@@ -377,7 +375,6 @@ ivas_error ivas_spar_enc(
         }
 
         /* update FB prior input */
-        // VE: last 1ms of 'ppFilterbank_prior_input' is not correct
         for ( int16_t i = 0; i < st_ivas->nchan_transport; i++ )
         {
             mvr2r( ( sts[i]->input_buff + NS2SA( hEncoderConfig->input_Fs, IVAS_FB_ENC_DELAY_NS ) ),
diff --git a/lib_enc/ivas_stereo_dft_enc.c b/lib_enc/ivas_stereo_dft_enc.c
index dbc06622554a01af8246712094ef87be2d10d0e5..36e577b48248c0e15903729fcc39097a17f6704e 100644
--- a/lib_enc/ivas_stereo_dft_enc.c
+++ b/lib_enc/ivas_stereo_dft_enc.c
@@ -767,7 +767,7 @@ void stereo_dft_enc_analyze(
     {
         int16_t tmp[1024];
 
-        /*fcs: stereo side info is only simulated  */
+        /* stereo side info is only simulated  */
         for ( i = 0; i < input_frame; i++ )
         {
             tmp[i] = (int16_t) ( input[0][i] + 0.5f );
diff --git a/lib_enc/lib_enc.c b/lib_enc/lib_enc.c
index d1c18a9bafe00fafe49682cf75c40bcdd42943e2..37c3e57ab5c31a317b1223714d9b17e98e1b09b6 100755
--- a/lib_enc/lib_enc.c
+++ b/lib_enc/lib_enc.c
@@ -904,10 +904,9 @@ static ivas_error configureEncoder(
            ) )
 #else
     if ( hEncoderConfig->Opt_DTX_ON && hEncoderConfig->ivas_format != MONO_FORMAT &&
-         ( ( hEncoderConfig->ivas_format == MASA_FORMAT && hEncoderConfig->ivas_total_brate > IVAS_128k ) ||                   // ToDo: remove the bitrate limitation
-           ( hEncoderConfig->ivas_format == SBA_FORMAT && ivas_get_sba_num_TCs( hEncoderConfig->ivas_total_brate, 1 ) > 2 ) || // ToDo: support for 3+ TCs to be done
-           hEncoderConfig->ivas_format == MC_FORMAT                                                                            // ToDo: TBD
-           ) )
+         ( ( hEncoderConfig->ivas_format == MASA_FORMAT && hEncoderConfig->ivas_total_brate > IVAS_128k ) || // ToDo: remove the bitrate limitation
+           ( hEncoderConfig->ivas_format == SBA_FORMAT && ivas_get_sba_num_TCs( hEncoderConfig->ivas_total_brate, 1 ) > 2 ) ||
+           hEncoderConfig->ivas_format == MC_FORMAT ) )
 #endif
     {
         return IVAS_ERROR( IVAS_ERR_DTX_NOT_SUPPORTED, "DTX is not supported in this IVAS format and element mode." );
@@ -1297,7 +1296,6 @@ ivas_error IVAS_ENC_EncodeFrameToSerial(
  * Main function to encode one frame to a compact bitstream (bytestream)
  *---------------------------------------------------------------------*/
 
-/* IVAS_fmToDo: Currently unused and untested */
 ivas_error IVAS_ENC_EncodeFrameToCompact(
     IVAS_ENC_HANDLE hIvasEnc,      /* i/o: IVAS encoder handle                                                                                 */
     int16_t *inputBuffer,          /* i  : PCM input                                                                                           */
diff --git a/lib_enc/voiced_enc.c b/lib_enc/voiced_enc.c
index b32692b983a426cdd3b8435fcdd666e943612901..18a3305902680b9bea1ea5952820d76310fbae1f 100644
--- a/lib_enc/voiced_enc.c
+++ b/lib_enc/voiced_enc.c
@@ -498,7 +498,6 @@ ivas_error ppp_voiced_encoder(
 
     error = IVAS_ERR_OK;
 
-    /* TODO: deallocation missing */
     if ( ( error = DTFS_new( &CURRP_NQ ) ) != IVAS_ERR_OK )
     {
         IVAS_ERROR( error, "Error creating DTFS structure" );
diff --git a/lib_rend/ivas_crend.c b/lib_rend/ivas_crend.c
index 76af4a17c8755e4a6bdccfbe435c0524e304fa4a..8a013bc71536b5f2ca9d311a37db77c88dc71a62 100644
--- a/lib_rend/ivas_crend.c
+++ b/lib_rend/ivas_crend.c
@@ -1090,7 +1090,6 @@ ivas_error ivas_rend_openCrend(
     HRTFS_CREND_HANDLE hSetOfHRTF,
     const int32_t output_Fs )
 {
-    /* TODO tmu : Based on ivas_crend_open() - could be harmonized / refactored */
     int16_t i, subframe_length;
     int16_t max_total_ir_len;
     HRTFS_HANDLE hHrtf;
diff --git a/lib_rend/ivas_objectRenderer_hrFilt.c b/lib_rend/ivas_objectRenderer_hrFilt.c
index 6a2bf00278d535f817c46af256111b1a5acd87a4..6463261ec47145ba640e0bb77312f4afce673dc9 100644
--- a/lib_rend/ivas_objectRenderer_hrFilt.c
+++ b/lib_rend/ivas_objectRenderer_hrFilt.c
@@ -79,7 +79,7 @@ ivas_error TDREND_REND_RenderSourceHRFilt(
     v_add( LeftOutputFrame, output_buf[0], output_buf[0], subframe_length );
     v_add( RightOutputFrame, output_buf[1], output_buf[1], subframe_length );
 
-    Src_p->InputFrame_p += subframe_length; /* Increment input pointer -- todo: should we remove this and input the current subframe instead? */
+    Src_p->InputFrame_p += subframe_length; /* Increment input pointer */
 
 
     return IVAS_ERR_OK;
diff --git a/lib_rend/lib_rend.c b/lib_rend/lib_rend.c
index cd4f16aaa72e87ab56219fa4bb2a83205f58997e..41f68b652037f6721543ad487190ba0c27521e38 100644
--- a/lib_rend/lib_rend.c
+++ b/lib_rend/lib_rend.c
@@ -1812,7 +1812,7 @@ static ivas_error initMcBinauralRendering(
 
     outSampleRate = *inputMc->base.ctx.pOutSampleRate;
 
-    /* TODO tmu : needs review allocate both renderers; needed if headrotation is toggled so the renderer can be switched */
+    /* Needs optimization, see issue 513 */
     // bool initTDRend;
     // initTDRend = false;
     // if ( outConfig != IVAS_REND_AUDIO_CONFIG_BINAURAL_ROOM )
@@ -4390,7 +4390,6 @@ static ivas_error renderIsmToBinaural(
 
     copyBufferTo2dArray( ismInput->base.inputBuffer, tmpTDRendBuffer );
 
-    /* TODO tmu : missing: interpolation between positions, 5ms rendering */
     if ( ( error = ivas_td_binaural_renderer_ext( &ismInput->tdRendWrapper,
                                                   ismInput->base.inConfig,
                                                   NULL,
@@ -4445,7 +4444,6 @@ static ivas_error renderIsmToBinauralRoom(
     {
         copyBufferTo2dArray( ismInput->base.inputBuffer, tmpRendBuffer );
 
-        /* TODO tmu : missing: interpolation between positions, 5ms rendering */
         if ( ( error = ivas_td_binaural_renderer_ext( &ismInput->tdRendWrapper,
                                                       ismInput->base.inConfig,
                                                       NULL,
@@ -4478,9 +4476,9 @@ static ivas_error renderIsmToBinauralRoom(
             (void) subframe_len; // avoid warning
         }
 
-        /* TODO tmu : missing: interpolation between positions, 5ms rendering */
-        /* TODO(sgi): Possible optimization: less processing needed if position didn't change */
-        /* TODO tmu2sgi: needs a lot of cleanup, we could also add rot_gains_prev to ismInput and use that */
+        /* TODO tmu : see issue #518 */
+        /* Possible optimization: less processing needed if position didn't change
+         * needs a lot of cleanup, we could also add rot_gains_prev to ismInput and use that */
         /* previous position gains */
         if ( headRotData->headRotEnabled )
         {
@@ -4871,7 +4869,6 @@ static ivas_error renderMcToBinaural(
 
     accumulate2dArrayToBuffer( tmpRendBuffer, &outAudio );
 
-    /* TODO tmu : needs delay compensation */
     if ( ( error = renderLfeToBinaural( mcInput, outAudio ) ) != IVAS_ERR_OK )
     {
         return error;
@@ -4955,7 +4952,6 @@ static ivas_error renderMcToBinauralRoom(
 
     accumulate2dArrayToBuffer( tmpRendBuffer, &outAudio );
 
-    /* TODO tmu : needs delay compensation */
     if ( ( error = renderLfeToBinaural( mcInput, outAudio ) ) != IVAS_ERR_OK )
     {
         return error;
@@ -5042,7 +5038,6 @@ static ivas_error renderMcCustomLsToBinauralRoom(
 
     accumulate2dArrayToBuffer( tmpCrendBuffer, &outAudio );
 
-    /* TODO tmu : needs delay compensation */
     if ( ( error = renderLfeToBinaural( mcInput, outAudio ) ) != IVAS_ERR_OK )
     {
         return error;
@@ -5509,7 +5504,6 @@ static void renderMasaToMc(
     copyBufferTo2dArray( masaInput->base.inputBuffer, tmpBuffer );
     copyMasaMetadataToDiracRenderer( &masaInput->masaMetadata, masaInput->decDummy->hDirAC );
 
-    /* TODO(sgi): Remove code duplication w.r.t. MASA rendering to other output configs */
     if ( masaInput->decDummy->renderer_type == RENDERER_STEREO_PARAMETRIC )
     {
         ivas_dirac_dec_binaural( masaInput->decDummy, tmpBuffer, masaInput->base.inputBuffer.config.numChannels );
diff --git a/lib_rend/lib_rend.h b/lib_rend/lib_rend.h
index 727a0d8928bbb18d67de68a351407aa85d4ea2f8..33cbd78f56c6a20d34ef5845fe0a4d7818abb355 100644
--- a/lib_rend/lib_rend.h
+++ b/lib_rend/lib_rend.h
@@ -145,7 +145,6 @@ ivas_error IVAS_REND_ConfigureCustomOutputLoudspeakerLayout(
     const IVAS_CUSTOM_LS_DATA layout                /* i  : custom loudspeaker layout for renderer output       */
 );
 
-/* Support for custom HRTFs will be added in the future. */
 /* Note: this affects output delay */
 ivas_error IVAS_REND_SetCustomHrtf(
     IVAS_REND_HANDLE hIvasRend,                     /* i/o: Renderer handle                                     */
diff --git a/lib_util/ism_file_writer.c b/lib_util/ism_file_writer.c
index 470b02e698b61da0d4f3dbb375fcd6c312cfe9e0..ca845323e72b69afa5c0cd9c1bb1b7228c136676 100644
--- a/lib_util/ism_file_writer.c
+++ b/lib_util/ism_file_writer.c
@@ -113,7 +113,6 @@ ivas_error IsmFileWriter_writeFrame(
 
     file = ismWriter->file;
 
-    /* IVAS_fmToDo: work in progress; currently position_azimuth, position_elevation, position_radius, spread, gain_factor */
     snprintf( char_buff, sizeof( char_buff ), "%+07.2f,%+06.2f,%05.2f,%06.2f,%04.2f,%+07.2f,%+06.2f,%d\n", ismMetadata.azimuth, ismMetadata.elevation, ismMetadata.radius, ismMetadata.spread, ismMetadata.gainFactor, ismMetadata.yaw, ismMetadata.pitch, ismMetadata.non_diegetic_flag );
     if ( file )
     {
diff --git a/lib_util/tinywaveout_c.h b/lib_util/tinywaveout_c.h
index b82c0cd131a20a9fea782b08e523ebdb56ac6e3d..393633a745a76f31626d9120f7112f99e8b775bf 100644
--- a/lib_util/tinywaveout_c.h
+++ b/lib_util/tinywaveout_c.h
@@ -205,7 +205,7 @@ static WAVEFILEOUT *CreateBWF(
     wfch.blockAlignment = LittleEndian16( (int16_t) blockAlignment );
     wfch.sampleRate = LittleEndian32( sampleRate );
     wfch.bytesPerSecond = LittleEndian32( sampleRate * blockAlignment );
-    /* tbd: wavfmt ext hdr here */
+    /* ToDo: tbd: wavfmt ext hdr here */
     /* write to file */
     self->fmtChunkOffset = ByteCnt;
     ByteCnt += (uint32_t) fwrite( &wfch, 1, sizeof( wfch ), self->theFile );