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/usr/share/lyx/layouts/pdfcomment.module is in lyx-common 2.2.2-1.

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#\DeclareLyXModule[datetime.sty,fmtcount.sty]{PDF Comments}
#DescriptionBegin
#Provides various kinds of annotations for the PDF output. The module uses
#the pdfcomment package. Please consult the LyX example file PDF-comment.lyx
#and the package documentation for details.
#DescriptionEnd
# Author: Juergen Spitzmueller <spitz@lyx.org>
#         Uwe Stöhr <uwestoehr@lyx.org>

Format 60

#
# helper commands
#

# pdfcomment loads hyperref
Provides hyperref 1

Style Define_Avatar
	Category		PDF-comment
	LatexType		Command
	Margin			Dynamic
	LatexName		defineavatar
	ParSkip			0.4
	LabelType		Static
	LabelSep		M
	LabelString		"PDF-comment avatar:"
	Argument 1
	  LabelString		"Name"
	  Tooltip		"Name of the Avatar"
	  Mandatory		1
	EndArgument
	PassThru		1
	LabelFont
	  Color			green
	  Series		Bold
	EndFont
	Requires		pdfcomment
End

Style Define_PDF-Comment_Style
	CopyStyle		Define_Avatar
	LatexName		definestyle
	LabelString		"PDF-comment style:"
	Argument 1
	  LabelString		"Name"
	  Tooltip		"Name of the style"
	  Mandatory		1
	EndArgument
End

Style Define_PDF-Comment_List_Style
	CopyStyle		Define_Avatar
	LatexName		defineliststyle
	LabelString		"Definition of PDF-comment list style:"
	Argument 1
	  LabelString		"Name"
	  Tooltip		"Name of the list style"
	  Mandatory		1
	EndArgument
End

Style Set_PDF-Comment_List_Style
	CopyStyle		Define_Avatar
	LatexName		setliststyle
	LabelString		"PDF-comment list style:"
	ResetArgs		1
End

InsetLayout "Flex:PDF-Comment-Setup"
	LyXType			custom
	LatexType		command
	Decoration		classic
	LabelString		"PDF (Setup)"
	LatexName		pdfcommentsetup
	LabelFont
	  Color			magenta
	  Size			Small
	EndFont
	MultiPar		false
	Argument 1
	  MenuString		"PDF-Comment setup options"
	  LabelString		"Opts"
	  ToolTip		"Insert PDF-Comment setup options here (see the pdfcomment manual)"
	EndArgument
	Requires		pdfcomment
End

#
# Annotation insets
#

InsetLayout "Flex:PDF-Annotation"
	LyXType			custom
	LatexType		command
	Decoration		classic
	LabelString		PDF
	LatexName		pdfcomment
	LabelFont
	  Color			magenta
	  Size			Small
	EndFont
	MultiPar		false
	Argument 1
	  MenuString		"PDFComment Options"
	  LabelString		"Opts"
	  ToolTip		"Insert PDFComment options here (see pdfcomment manual)"
	EndArgument
	Requires		pdfcomment
End

InsetLayout "Flex:PDF-Margin"
	CopyStyle		"Flex:PDF-Annotation"
	LabelString		"PDF (Margin)"
	LatexName		pdfmargincomment
	LabelFont
	  Color			green
	  Size			Small
	EndFont
End

InsetLayout "Flex:PDF-Markup"
	CopyStyle		"Flex:PDF-Margin"
	LabelString		"PDF (Markup)"
	LatexName		pdfmarkupcomment
	Argument post:1
	  LabelString		"Comment"
	  Mandatory		1
	  ToolTip		"Insert the comment to the marked-up text here"
	EndArgument
End

InsetLayout "Flex:PDF-Freetext"
	CopyStyle		"Flex:PDF-Margin"
	LabelString		"PDF (Freetext)"
	LatexName		pdffreetextcomment
End

InsetLayout "Flex:PDF-Square"
	CopyStyle		"Flex:PDF-Margin"
	LabelString		"PDF (Square)"
	LatexName		pdfsquarecomment
End

InsetLayout "Flex:PDF-Circle"
	CopyStyle		"Flex:PDF-Margin"
	LabelString		"PDF (Circle)"
	LatexName		pdfcirclecomment
End

InsetLayout "Flex:PDF-Line"
	CopyStyle		"Flex:PDF-Margin"
	LabelString		"PDF (Line)"
	LatexName		pdflinecomment
End

InsetLayout "Flex:PDF-Sideline"
	CopyStyle		"Flex:PDF-Margin"
	LabelString		"PDF (Sideline)"
	LatexType		environment
	LatexName		pdfsidelinecomment
	MultiPar		true
	Argument 2
	  LabelString		"Comment"
	  Mandatory		1
	  ToolTip		"Insert the comment here"
	EndArgument
End

InsetLayout "Flex:PDF-Reply"
	CopyStyle		"Flex:PDF-Margin"
	LabelString		"PDF (Reply)"
	LatexName		pdfreply
	LabelFont
	  Color			blue
	  Size			Small
	EndFont
End

InsetLayout "Flex:PDF-Tooltip"
	CopyStyle		"Flex:PDF-Markup"
	LabelString		"PDF (Tooltip)"
	LatexName		pdftooltip
	LabelFont
	  Color			red
	  Size			Small
	EndFont
	Argument post:1
	  MenuString		"Tooltip Text"
	  LabelString		"Tooltip"
	  Mandatory		1
	  ToolTip		"Insert the tooltip text here"
	EndArgument
End

#
# List of Annotations
#

Style List_of_PDF_Comments
	KeepEmpty		1
	LatexType		Command
	LatexName		listofpdfcomments
	Margin			First_Dynamic
	NextNoIndent		1
	ParSkip			0
	TopSep			0
	BottomSep		0.25
	ParSep			0
	Align			Center
	LabelType		Static
	LabelBottomSep		0
	LeftMargin		MMMMM
	LabelString		"[List of PDF Comments]"
	LabelFont
	  Family		Sans
	  Series		Bold
	  Size			Large
	  Color			latex
	EndFont
	Argument 1
	  LabelString		"Opts"
	  MenuString		"List Options|s"
	  Tooltip		"Insert list options here (see pdfcomment manual)"
	EndArgument
	Requires		pdfcomment
End