diff --git a/domain/sap10_calculator/tables/table_32.py b/domain/sap10_calculator/tables/table_32.py
index 6eee48df..5bcb7863 100644
--- a/domain/sap10_calculator/tables/table_32.py
+++ b/domain/sap10_calculator/tables/table_32.py
@@ -112,6 +112,10 @@ API_FUEL_TO_TABLE_32: Final[dict[int, int]] = {
     # electric system, cost/CO2/PE = standard electricity). Resolve to standard
     # electricity (30) so it classifies as electric and prices at the standard
     # rate — otherwise it now raises UnpricedFuelCode (was: mis-rated non-electric).
+    # TODO (Khalim): "any tariff" collapses to the STANDARD electricity rate. In
+    # future, resolve 39 to the dwelling's actual tariff (meter_type → off-peak
+    # 7h/10h/18h/24h vs standard) so off-peak electric heating is priced at the
+    # off-peak rate rather than always standard.
     39: 30,
 }