A content plan goes out for review as six hundred unnumbered rows. Feedback comes back as "the one about pricing near the middle" and nobody can find it.
Number before circulating
Every row gets an identifier, and every comment can reference one. Review time drops sharply because nobody is searching for the row being discussed.
Identifiers survive the process
The same numbers can carry through to the brief, the draft and the published URL tracking. A row referred to as 143 stays 143 for the life of the project, which makes status reporting across a long list actually possible.
Number once, then freeze
If the list is renumbered after rows are removed, every existing comment now points at the wrong row. Assign numbers once and leave gaps where things are deleted rather than resequencing.
Try it: Number Lines on SeoWolf's Notepad.