diff --git a/pkg/terraform/files.go b/pkg/terraform/files.go
index 2d637ac7..3b829511 100644
--- a/pkg/terraform/files.go
+++ b/pkg/terraform/files.go
@@ -88,6 +88,7 @@ func NewFileProducer(ctx context.Context, client resource.SecretClient, dir stri
 		// TODO(lsviben): Currently initProvider fields override forProvider
 		// fields if set. It should be the other way around.
 		// merge the initProvider and forProvider parameters
+		// https://github.com/upbound/upjet/issues/240
 		err = mergo.Merge(&params, initParams, mergo.WithSliceDeepCopy)
 		if err != nil {
 			return nil, errors.Wrap(err, "cannot merge init and forProvider parameters")
diff --git a/pkg/types/builder.go b/pkg/types/builder.go
index aa189322..961fe02e 100644
--- a/pkg/types/builder.go
+++ b/pkg/types/builder.go
@@ -319,6 +319,7 @@ func (r *resource) addParameterField(f *Field, field *types.Var) {
 	// not just the top level ones, due to having all forProvider
 	// fields now optional. CEL rules should check if a field is
 	// present either in forProvider or initProvider.
+	// https://github.com/upbound/upjet/issues/239
 	if req && !f.Identifier && len(f.CanonicalPaths) == 1 {
 		req = false
 		// If the field is not a terraform field, we should not require it in init,