qbasic.hlp (Topic list)
REM Statement
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Allows explanatory remarks to be inserted in a program.
 
REM remark
' remark
 
    ■ remark    Any text.
 
    ■ Remarks are ignored when the program runs unless they contain
      metacommands.
    ■ A remark can be inserted on a line after an executable statement if it
      is preceded by the single-quote (') form of REM or if REM is preceded
      by a colon (:).
 
Example:
    REM    This is a comment.
    '      This is also a comment.
    PRINT "Test1"       'This is a comment after a PRINT statement.
    PRINT "Test2" :  REM This is also a comment after a PRINT statement.
 
See Also    $STATIC, $DYNAMIC