Understanding the code

hello all,

May i know what is this "DEBUG_ME $DEBUG_CMD main" doing in the below code. I am confused with alias also "alias DEBUG_ME='#'". Thanks for your help.

set -x
alias DEBUG_ME='#'
if [ -f "/product/apps/informatica/v7/pc/ExtProc/debug.ksh" ] ; then
    . /product/apps/informatica/v7/pc/ExtProc/debug.ksh "$1"
fi

# Declaring the Variables used
FEED="$1"
UNAME=`uname -n`

DEBUG_ME $DEBUG_CMD main

INFORMATICA="/product/apps/informatica/v7"
EXTPROC="/product/apps/informatica/v7/pc/ExtProc"
TGT_DIR="/product/apps/informatica/v7/pc/TgtFiles"
COMPLETE_FILE_SOURCE="/ADP_Impact_TT_Output"

With DEBUG_ME aliased to a "#" it comments out any code in lines that it precedes, so as the code stands "$DUBUG_CMD main" will not be run.