How to close comments with just 1 click?
You can achieve this by following steps given below:


Create a flag on nodes for administrator only
Add new rule using Rules module
Set React on in Event "A node has been flagged, under 
Add action "Set a data value"
Select Data "flagged-node:comment"
Click Continue and set value as 0


Please check Rule given below(exported):

{ "rules_disable_comments" : {
    "LABEL" : "Disable comments",
    "PLUGIN" : "reaction rule",
    "OWNER" : "rules",
    "REQUIRES" : [ "rules", "flag" ],
    "ON" : { "flag_flagged_disable_comments" : [] },
    "DO" : [
      { "data_set" : { "data" : [ "flagged-node:comment" ], "value" : "0" } },
      { "drupal_message" : { "message" : "Comments closed" } }
    ]
  }
}


&amp; Flag given below(exported):

$flags = array();
// Exported flag: "Disable comments".
$flags['disable_comments'] = array (
  'entity_type' =&gt; 'node',
  'title' =&gt; 'Disable comments',
  'global' =&gt; '0',
  'types' =&gt; 
  array (
    0 =&gt; 'article',
  ),
  'flag_short' =&gt; 'Disable comments',
  'flag_long' =&gt; '',
  'flag_message' =&gt; '',
  'unflag_short' =&gt; 'Enable comments',
  'unflag_long' =&gt; '',
  'unflag_message' =&gt; '',
  'unflag_denied_text' =&gt; 'Disabled comments',
  'link_type' =&gt; 'toggle',
  'weight' =&gt; 0,
  'show_in_links' =&gt; 
  array (
    'full' =&gt; 'full',
    'teaser' =&gt; 'teaser',
    'rss' =&gt; 0,
    'search_index' =&gt; 0,
    'search_result' =&gt; 0,
    'token' =&gt; 0,
  ),
  'show_as_field' =&gt; 0,
  'show_on_form' =&gt; 0,
  'access_author' =&gt; '',
  'show_contextual_link' =&gt; 0,
  'i18n' =&gt; 0,
  'api_version' =&gt; 3,
);
return $flags;