diff --git a/comments-by-guideline-and-success-criterion.md b/comments-by-guideline-and-success-criterion.md
index 1f80c516..9feae4ce 100644
--- a/comments-by-guideline-and-success-criterion.md
+++ b/comments-by-guideline-and-success-criterion.md
@@ -136,15 +136,26 @@ See also the [Comments on Closed Functionality](#comments-on-closed-functionalit
 This applies directly as written, and as described in [Intent from Understanding Success Criterion 1.3.3](https://www.w3.org/WAI/WCAG22/Understanding/sensory-characteristics#intent).
 
 ##### orientation
+###### Applying SC 1.3.4 Orientation to Non-Web Documents
 
-###### Applying SC 1.3.4 Orientation to Non-Web Documents and Software
+Where the non-web document is displayed on hardware that is designed to be reoriented in typical use, this applies directly as written, and as described in [Intent from Understanding Success Criterion 1.3.4](https://www.w3.org/WAI/WCAG22/Understanding/orientation#intent).
+<div class="example wcag2ict documents">
 
-This applies directly as written, and as described in [Intent from Understanding Success Criterion 1.3.4](https://www.w3.org/WAI/WCAG22/Understanding/orientation#intent).
+A non-web document that is only used on hardware that supports a single display orientation, or is only displayed on hardware that is physically fixed in one orientation (e.g. a digital building directory) is excluded by the precondition and therefore does not need to provide support for orientation changes.</div>
 
-<div class="note wcag2ict">
-    
-Content that is only used on hardware with a fixed display orientation or that has no sensor to detect or change the orientation is covered under the essential exception and does not need to provide support for orientation changes.</div>
+###### Applying SC 1.3.4 Orientation to Non-Web Software
 
+Where the non-web software is displayed on hardware that is designed to be reoriented in typical use, this applies directly as written, and as described in [Intent from Understanding Success Criterion 1.3.4](https://www.w3.org/WAI/WCAG22/Understanding/orientation#intent).
+<div class="note wcag2ict software">
+    
+Non-web software that is only used on hardware that supports a single display orientation, or where it is an application that is displayed only on hardware that is physically fixed in one orientation (e.g. a digital building directory) is excluded by the precondition and therefore does not need to provide support for orientation changes.</div>
+<div class="example wcag2ict software">
+	
+Examples of software that is excluded by the precondition:
+- The software on a typical handheld calculator (one that typically would only be used in one orientation)
+- Software used on wristwatches (where the software typically is only displayed in one orientation) (sleep mode being non-typical)
+- Building directory software written to ONLY be used on tablet devices bolted to the wall, all in the same orientation
+</div>
 <div class="note wcag2ict software">
     
 See also the [Comments on Closed Functionality](#comments-on-closed-functionality).</div>