A family of Microsoft relational database management systems designed for ease of use.
Unfortunately, unlike more advanced SQL products, JET/ACE SQL as used in Access does not support comments within SQL statements. Because Access is oriented towards the point-and-click design interface for creating queries it has other undesirable side-effects. Throwing in unnecessary column names, brackets and parentheses if a query is saved in design view is the most noticeable, but other effects can be even more annoying, and potentially harmful in some cases. Even if a query is saved in SQL view the carriage returns and indenting can be disrupted. As an example of more disruptive behaviour, if nullable parameters are used in Boolean OR operations and the query is saved in design view Access will move things around, resulting in an SQL statement of such complexity that the simple nature of the logic is at best obscured, or at worst the query will be too complex to open.
For these reasons, I would suggest that you do as I do and, as part of the application's documentation, copy the SQL statements to a text file. You can then insert comments and, in the event of a complex query going AOT, easily revert to the original by pasting the SQL statement from the text file back into the query designer in SQL view, editing out the comment lines.