An intermediate representation (IR) is the data structure or code used internally by a compiler or virtual machine to represent source code. An IR is designed to be conducive for further processing, such as optimization and translation. A "good" IR must be accurate – capable of representing the source code without loss of information – and independent of any particular source or target language. An IR may take one of several forms: an in-memory data structure, or a special tuple- or stack-based code readable by the program. In the latter case it is also called an intermediate language.