diff --git a/compiler/ir.py b/compiler/ir.py
index 6035c61..a269d8f 100644
--- a/compiler/ir.py
+++ b/compiler/ir.py
@@ -5,7 +5,7 @@ from abc import abstractmethod
 
 from .errors import OverrideMandatoryError
 from .logger import Logger
-from .source import SourceLocation
+from .source import SourceLocation, IRLocation as Location
 from .typechecking import typecheck
 
 logger = Logger(__name__)
@@ -28,7 +28,19 @@ class IRItem:
 
 
 class IRAction(IRItem, abc.ABC):
-    pass
+    def __init__(self, location: SourceLocation, reads: list[IRValue], writes: list[IRAssignable]):
+        super().__init__(location)
+
+        # Must be changed updated in a second pass, when every item has been generated
+        self.ir_location: Location = Location(-1, [])
+        self.reads = reads
+        self.writes = writes
+
+        for read in reads:
+            read.readers += [self]
+
+        for write in writes:
+            write.writers += [self]
 
 
 class IRNop(IRAction):