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/usr/share/lyx/layouts/pdfcomment.module is in lyx-common 2.1.4-2.

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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 49

#
# 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