In my humble opinion, the notes are used as an explanation and guideline.
Especially in section 4.
In Section 5 our auditor liked our procedures to accommodate them.
When reading the standard, remember that it is a “one size fits all” standard for testing and calibration. You must make it fit your company.
There will be things that just don’t apply for which you must write an exclusion.
Don’t forget about the secondary key words found in the notes like “at a minimum”.
We found that rational, practical explanations, mostly written in our procedures but some verbal clarifications geared to our specific business, were accepted.
17025:2005 is a monumental task involving much “discussion”
regarding “what does this mean?” and more importantly “what does this mean for us?”
Hope this helps a little bit.