diff --git a/dace/sdfg/state.py b/dace/sdfg/state.py
index c40c05aa7f..4844720fa1 100644
--- a/dace/sdfg/state.py
+++ b/dace/sdfg/state.py
@@ -747,6 +747,7 @@ def _read_and_write_sets(self) -> Tuple[Dict[AnyStr, List[Subset]], Dict[AnyStr,
         Determines what data is read and written in this subgraph, returning
         dictionaries from data containers to all subsets that are read/written.
         """
+        from dace.sdfg import utils  # Avoid cyclic import
 
         # Ensures that the `{src,dst}_subset` are properly set.
         #  TODO: find where the problems are
@@ -755,23 +756,30 @@ def _read_and_write_sets(self) -> Tuple[Dict[AnyStr, List[Subset]], Dict[AnyStr,
 
         read_set = collections.defaultdict(list)
         write_set = collections.defaultdict(list)
-        from dace.sdfg import utils  # Avoid cyclic import
-        subgraphs = utils.concurrent_subgraphs(self)
-        for sg in subgraphs:
-            rs = collections.defaultdict(list)
-            ws = collections.defaultdict(list)
+
+        for subgraph in utils.concurrent_subgraphs(self):
+            subgraph_read_set = collections.defaultdict(list)  # read and write set of this subgraph.
+            subgraph_write_set = collections.defaultdict(list)
             # Traverse in topological order, so data that is written before it
             # is read is not counted in the read set
             # TODO: This only works if every data descriptor is only once in a path.
-            for n in utils.dfs_topological_sort(sg, sources=sg.source_nodes()):
+            for n in utils.dfs_topological_sort(subgraph, sources=subgraph.source_nodes()):
                 if not isinstance(n, nd.AccessNode):
+                    # Read and writes can only be done through access nodes,
+                    #  so ignore every other node.
                     continue
+
+                # Get a list of all incoming (writes) and outgoing (reads) edges of the
+                #  access node, ignore all empty memlets as they do not carry any data.
+                in_edges = [in_edge for in_edge in subgraph.in_edges(n) if not in_edge.data.is_empty()]
+                out_edges = [out_edge for out_edge in subgraph.out_edges(n) if not out_edge.data.is_empty()]
+
+                # Extract the subsets that describes where we read and write the data
+                #  and store them for the later filtering.
+                # NOTE: In certain cases the corresponding subset might be None, in this case
+                #   we assume that the whole array is written, which is the default behaviour.
                 ac_desc = n.desc(self.sdfg)
                 ac_size = ac_desc.total_size
-                in_edges = [in_edge for in_edge in sg.in_edges(n) if not in_edge.data.is_empty()]
-                out_edges = [out_edge for out_edge in sg.out_edges(n) if not out_edge.data.is_empty()]
-
-                # In some conditions subsets can be `None`, we will now clean them.
                 in_subsets = dict()
                 for in_edge in in_edges:
                     assert in_edge.data.dst_subset is not None or (in_edge.data.num_elements() == ac_size)
@@ -789,12 +797,12 @@ def _read_and_write_sets(self) -> Tuple[Dict[AnyStr, List[Subset]], Dict[AnyStr,
                         else out_edge.data.src_subset
                     )
 
-                # Filter out memlets which go out but the same data is written to the AccessNode by another memlet
+                # Filter out reads that are also written at the access node by another (single) write.
                 for out_edge in list(out_edges):
                     for in_edge in in_edges:
                         if out_edge.data.data != in_edge.data.data:
-                            # NOTE: This check does not make any sense, and is in my view wrong.
-                            #   As it will filter out some accesses but not all, which one solely
+                            # NOTE: This check does not make any sense, and is in my (@philip-paul-mueller)
+                            #   view wrong. As it will filter out some accesses but not all, which one solely
                             #   depends on how the memelts were created.
                             #   See also [issue #1643](https://github.com/spcl/dace/issues/1643).
                             continue
@@ -803,16 +811,16 @@ def _read_and_write_sets(self) -> Tuple[Dict[AnyStr, List[Subset]], Dict[AnyStr,
                             break
 
                 if in_edges:
-                    ws[n.data].extend(in_subsets.values())
+                    subgraph_write_set[n.data].extend(in_subsets.values())
                 if out_edges:
-                    rs[n.data].extend(out_subsets[out_edge] for out_edge in out_edges)
+                    subgraph_read_set[n.data].extend(out_subsets[out_edge] for out_edge in out_edges)
 
             # Union all subgraphs, so an array that was excluded from the read
             # set because it was written first is still included if it is read
             # in another subgraph
-            for data, accesses in rs.items():
+            for data, accesses in subgraph_read_set.items():
                 read_set[data] += accesses
-            for data, accesses in ws.items():
+            for data, accesses in subgraph_write_set.items():
                 write_set[data] += accesses
         return copy.deepcopy((read_set, write_set))