diff --git a/lib/internal/Magento/Framework/App/DeploymentConfig/Writer/PhpFormatter.php b/lib/internal/Magento/Framework/App/DeploymentConfig/Writer/PhpFormatter.php
index b62f841d526aa..b419b3827e5ff 100644
--- a/lib/internal/Magento/Framework/App/DeploymentConfig/Writer/PhpFormatter.php
+++ b/lib/internal/Magento/Framework/App/DeploymentConfig/Writer/PhpFormatter.php
@@ -1,6 +1,6 @@
 <?php
 /**
- * Copyright © 2013-2017 Magento, Inc. All rights reserved.
+ * Copyright © Magento, Inc. All rights reserved.
  * See COPYING.txt for license details.
  */
 
@@ -21,17 +21,48 @@ class PhpFormatter implements FormatterInterface
     public function format($data, array $comments = [])
     {
         if (!empty($comments) && is_array($data)) {
-            $elements = array();
+            return "<?php\nreturn array (\n" . $this->formatData($data, $comments) . "\n);\n";
+        }
+        return "<?php\nreturn " . var_export($data, true) . ";\n";
+    }
+
+    /**
+     * Format supplied data
+     *
+     * @param string[] $data
+     * @param string[] $comments
+     * @param string $prefix
+     * @return string
+     */
+    private function formatData($data, $comments = [], $prefix = '  ')
+    {
+        $elements = [];
+
+        if (is_array($data)) {
             foreach ($data as $key => $value) {
-                $comment = '  ';
                 if (!empty($comments[$key])) {
-                    $comment = "  /**\n * " . str_replace("\n", "\n * ", var_export($comments[$key], true)) . "\n */\n";
+                    $elements[] = $prefix . '/**';
+                    $elements[] = $prefix . ' * For the section: ' . $key;
+
+                    foreach (explode("\n", $comments[$key]) as $commentLine) {
+                        $elements[] = $prefix . ' * ' . $commentLine;
+                    }
+
+                    $elements[] = $prefix . " */";
+                }
+
+                $elements[] = $prefix . var_export($key, true) . ' => ' .
+                    (!is_array($value) ? var_export($value, true) . ',' : '');
+
+                if (is_array($value)) {
+                    $elements[] = $prefix . 'array (';
+                    $elements[] = $this->formatData($value, [], '  ' . $prefix);
+                    $elements[] = $prefix . '),';
                 }
-                $space = is_array($value) ? " \n" : ' ';
-                $elements[] = $comment . var_export($key, true) . ' =>' . $space . var_export($value, true);
             }
-            return "<?php\nreturn array (\n" . implode(",\n", str_replace("\n", "\n  ", $elements)) . "\n);\n";
+            return implode("\n", $elements);
         }
-        return "<?php\nreturn " . var_export($data, true) . ";\n";
+
+        return var_export($data, true);
     }
 }
diff --git a/lib/internal/Magento/Framework/App/Test/Unit/DeploymentConfig/Writer/PhpFormatterTest.php b/lib/internal/Magento/Framework/App/Test/Unit/DeploymentConfig/Writer/PhpFormatterTest.php
index 6d6c0fa58b343..138042db2ab37 100644
--- a/lib/internal/Magento/Framework/App/Test/Unit/DeploymentConfig/Writer/PhpFormatterTest.php
+++ b/lib/internal/Magento/Framework/App/Test/Unit/DeploymentConfig/Writer/PhpFormatterTest.php
@@ -3,17 +3,16 @@
  * Copyright © 2013-2017 Magento, Inc. All rights reserved.
  * See COPYING.txt for license details.
  */
-
 namespace Magento\Framework\App\Test\Unit\DeploymentConfig\Writer;
 
-use \Magento\Framework\App\DeploymentConfig\Writer\PhpFormatter;
+use Magento\Framework\App\DeploymentConfig\Writer\PhpFormatter;
 
 class PhpFormatterTest extends \PHPUnit_Framework_TestCase
 {
     /**
      * @dataProvider formatWithCommentDataProvider
-     * @param string|array $data
-     * @param array $comments
+     * @param string[] $data
+     * @param string[] $comments
      * @param string $expectedResult
      */
     public function testFormat($data, $comments, $expectedResult)
@@ -22,6 +21,9 @@ public function testFormat($data, $comments, $expectedResult)
         $this->assertEquals($expectedResult, $formatter->format($data, $comments));
     }
 
+    /**
+     * @SuppressWarnings(PHPMD.ExcessiveMethodLength)
+     */
     public function formatWithCommentDataProvider()
     {
         $array = [
@@ -45,9 +47,9 @@ public function formatWithCommentDataProvider()
         ];
         $comments1 = ['ns2' => 'comment for namespace 2'];
         $comments2 = [
-            'ns1' => 'comment for namespace 1',
-            'ns2' => "comment for namespace 2.\nNext comment for namespace 2",
-            'ns3' => 'comment for namespace 3',
+            'ns1' => 'comment for\' namespace 1',
+            'ns2' => "comment for namespace 2.\nNext comment for' namespace 2",
+            'ns3' => 'comment for" namespace 3',
             'ns4' => 'comment for namespace 4',
             'ns5' => 'comment for unexisted namespace 5',
         ];
@@ -68,7 +70,8 @@ public function formatWithCommentDataProvider()
     ),
   ),
   /**
-   * 'comment for namespace 2'
+   * For the section: ns2
+   * comment for namespace 2
    */
   'ns2' => 
   array (
@@ -78,7 +81,7 @@ public function formatWithCommentDataProvider()
     ),
   ),
   'ns3' => 'just text',
-  'ns4' => 'just text'
+  'ns4' => 'just text',
 );
 
 TEXT;
@@ -86,7 +89,8 @@ public function formatWithCommentDataProvider()
 <?php
 return array (
   /**
-   * 'comment for namespace 1'
+   * For the section: ns1
+   * comment for' namespace 1
    */
   'ns1' => 
   array (
@@ -102,8 +106,9 @@ public function formatWithCommentDataProvider()
     ),
   ),
   /**
-   * 'comment for namespace 2.
-   * Next comment for namespace 2'
+   * For the section: ns2
+   * comment for namespace 2.
+   * Next comment for' namespace 2
    */
   'ns2' => 
   array (
@@ -113,13 +118,15 @@ public function formatWithCommentDataProvider()
     ),
   ),
   /**
-   * 'comment for namespace 3'
+   * For the section: ns3
+   * comment for" namespace 3
    */
   'ns3' => 'just text',
   /**
-   * 'comment for namespace 4'
+   * For the section: ns4
+   * comment for namespace 4
    */
-  'ns4' => 'just text'
+  'ns4' => 'just text',
 );
 
 TEXT;