Product Version = NetBeans IDE 7.3 (Build 201302132200)
Operating System = Linux version 3.2.0-40-generic running on amd64
Java; VM; Vendor = 1.7.0_10
Runtime = Java HotSpot(TM) 64-Bit Server VM 23.6-b04

Position of refactored code completely inappropriate in this instance.

BEFORE:
    // check for a deferred credit card refund, and get some diagnostics
    if (true) { // was (isCCProfile() && getAmount() < 0.0 && isDeferPayment()) {
      log.error("Saving deferred credit card refund??? " + this.toString(4), new Exception());
    }

highlight 

"Saving deferred credit card refund??? " + this.toString(4)

AFTER
    // check for a deferred credit card refund, and get some diagnostics
    if (true) { String l_msg = "Saving deferred credit card refund??? " + this.toString(4);
// was (isCCProfile() && getAmount() < 0.0 && isDeferPayment()) {
      log.error(l_msg, new Exception());
    }


The new line of code was placed immediately after the opening brace on the if statement.  It should have been right after the if statement line with its comments.