diff --git a/dmc-lib/src/ast/binary_expression.rs b/dmc-lib/src/ast/binary_expression.rs
index ec25c5b..df2226b 100644
--- a/dmc-lib/src/ast/binary_expression.rs
+++ b/dmc-lib/src/ast/binary_expression.rs
@@ -603,7 +603,7 @@ impl BinaryExpression {
         types_table: &TypesTable,
     ) -> IrExpression {
         let ir_operation = self.to_ir_operation(builder, symbol_table, types_table);
-        let t_var = IrVariable::new(&builder.new_t_var(), todo!());
+        let t_var = todo!();
         let as_rc = Rc::new(RefCell::new(t_var));
         let ir_assign = IrAssign::new(todo!(), ir_operation);
         builder
diff --git a/dmc-lib/src/ast/function.rs b/dmc-lib/src/ast/function.rs
index 245da0e..1e34211 100644
--- a/dmc-lib/src/ast/function.rs
+++ b/dmc-lib/src/ast/function.rs
@@ -489,6 +489,7 @@ impl Function {
             todo!(),
             todo!(),
             todo!(),
+            todo!(),
         )
     }
 
@@ -546,6 +547,7 @@ impl Function {
             todo!(),
             todo!(),
             todo!(),
+            todo!(),
         )
     }
 }
diff --git a/dmc-lib/src/ir/assemble.rs b/dmc-lib/src/ir/assemble.rs
index e48b94f..1535cff 100644
--- a/dmc-lib/src/ir/assemble.rs
+++ b/dmc-lib/src/ir/assemble.rs
@@ -10,32 +10,114 @@ use crate::ir::ir_parameter::IrParameter;
 use crate::ir::ir_return::IrReturn;
 use crate::ir::ir_statement::IrStatement;
 use crate::ir::ir_type_info::IrTypeInfo;
-use crate::ir::ir_variable::IrVariable;
-use crate::ir::variable_locations::{VariableLocation, VariableLocations};
+use crate::ir::ir_variable::{
+    IrFreeVariableId, IrFreeVariables, IrStackFrameVariableId, IrStackFrameVariables, IrVariable,
+    IrVariableInfo,
+};
+use crate::ir::register_allocation::RegisterAssignment;
+use crate::ir::stack_variable_offset::StackVariableOffset;
 use dvm_lib::instruction::{
     AddOperand, Instruction, Location, LocationOrInteger, LocationOrNumber, MoveOperand,
     MultiplyOperand, PushOperand, ReturnOperand, SubtractOperand,
 };
+use std::collections::{HashMap, HashSet};
 
 struct FunctionAssemblyContext<'a> {
-    variable_locations: &'a VariableLocations,
-    parameters: &'a [IrParameter],
-    variables: &'a [IrVariable],
     constants_table: &'a mut ConstantsTable,
+    storage: &'a FunctionStorageMap<'a>,
     instructions: Vec<Instruction>,
 }
 
+pub struct FunctionStorageMap<'a> {
+    parameters: &'a [IrParameter],
+    stack_frame_variables: &'a IrStackFrameVariables,
+    free_variables: &'a IrFreeVariables,
+
+    stack_frame_variable_assignments: HashMap<IrStackFrameVariableId, StackVariableOffset>,
+    register_assignments: &'a HashMap<IrFreeVariableId, RegisterAssignment>,
+    spilled_assignments: HashMap<IrFreeVariableId, StackVariableOffset>,
+}
+
+fn calculate_stack_frame_variable_offsets(
+    stack_frame_variables: &IrStackFrameVariables,
+) -> HashMap<IrStackFrameVariableId, StackVariableOffset> {
+    let mut m = HashMap::new();
+    for i in 0..stack_frame_variables.len() {
+        m.insert(i as IrStackFrameVariableId, i as StackVariableOffset);
+    }
+    m
+}
+
+fn calculate_spilled_variable_offsets(
+    spilled_variables: &HashSet<IrFreeVariableId>,
+    base_offset: StackVariableOffset,
+) -> HashMap<IrFreeVariableId, StackVariableOffset> {
+    let mut m = HashMap::new();
+    for (i, v) in spilled_variables.iter().enumerate() {
+        m.insert(*v, (i as StackVariableOffset) + base_offset);
+    }
+    m
+}
+
+impl<'a> FunctionStorageMap<'a> {
+    pub fn new_from(
+        ir_function: &'a IrFunction,
+        register_assignments: &'a HashMap<IrFreeVariableId, RegisterAssignment>,
+        spilled_variables: &HashSet<IrFreeVariableId>,
+    ) -> Self {
+        Self {
+            parameters: ir_function.parameters(),
+            stack_frame_variables: ir_function.stack_frame_variables(),
+            free_variables: ir_function.free_variables(),
+            stack_frame_variable_assignments: calculate_stack_frame_variable_offsets(
+                ir_function.stack_frame_variables(),
+            ),
+            register_assignments,
+            spilled_assignments: calculate_spilled_variable_offsets(
+                spilled_variables,
+                ir_function.stack_frame_variables().len() as StackVariableOffset,
+            ),
+        }
+    }
+
+    fn get_variable_location(&self, ir_variable: &IrVariable) -> Location {
+        match ir_variable {
+            IrVariable::StackFrame(id) => {
+                Location::StackFrameOffset(self.stack_frame_variable_assignments[id])
+            }
+            IrVariable::Free(id) => {
+                if let Some(register_assignment) = self.register_assignments.get(id) {
+                    Location::Register(*register_assignment)
+                } else if let Some(stack_variable_offset) = self.spilled_assignments.get(id) {
+                    Location::StackFrameOffset(*stack_variable_offset)
+                } else {
+                    panic!("Cannot calculate a location for id {}", id);
+                }
+            }
+        }
+    }
+
+    fn get_variable_info(&self, ir_variable: &IrVariable) -> &IrVariableInfo {
+        match ir_variable {
+            IrVariable::StackFrame(id) => &self.stack_frame_variables[*id],
+            IrVariable::Free(id) => &self.free_variables[*id],
+        }
+    }
+
+    pub fn stack_size(&self) -> usize {
+        self.stack_frame_variables.len() + self.spilled_assignments.len()
+    }
+}
+
 pub fn assemble_ir_function(
     ir_function: &IrFunction,
-    variable_locations: &VariableLocations,
+    storage: &FunctionStorageMap,
     constants_table: &mut ConstantsTable,
 ) -> Vec<Instruction> {
     let mut ctx = FunctionAssemblyContext {
-        variable_locations,
-        constants_table,
-        parameters: ir_function.parameters(),
-        variables: ir_function.variables(),
         instructions: Vec::new(),
+        storage,
+        constants_table,
     };
     for block in ir_function.blocks() {
         assemble_ir_block(block, &mut ctx);
@@ -67,10 +149,7 @@ fn assemble_ir_statement(statement: &IrStatement, ctx: &mut FunctionAssemblyCont
 }
 
 fn assemble_ir_assign(ir_assign: &IrAssign, ctx: &mut FunctionAssemblyContext) {
-    let destination_location = to_location(
-        ctx.variable_locations
-            .get_variable_location(&ir_assign.destination()),
-    );
+    let destination_location = ctx.storage.get_variable_location(ir_assign.destination());
     match ir_assign.initializer() {
         IrOperation::GetFieldRef(_) => {
             todo!()
@@ -191,11 +270,11 @@ fn assemble_ir_return(ir_return: &IrReturn, ctx: &mut FunctionAssemblyContext) {
 fn to_move_operand(ir_expression: &IrExpression, ctx: &mut FunctionAssemblyContext) -> MoveOperand {
     match ir_expression {
         IrExpression::Parameter(ir_parameter_id) => MoveOperand::Location(
-            Location::StackFrameOffset(ctx.parameters[*ir_parameter_id].stack_offset()),
+            Location::StackFrameOffset(ctx.storage.parameters[*ir_parameter_id].stack_offset()),
         ),
-        IrExpression::Variable(ir_variable_id) => MoveOperand::Location(to_location(
-            ctx.variable_locations.get_variable_location(ir_variable_id),
-        )),
+        IrExpression::Variable(ir_variable_id) => {
+            MoveOperand::Location(ctx.storage.get_variable_location(ir_variable_id))
+        }
         IrExpression::Int(i) => MoveOperand::Int(*i),
         IrExpression::Double(d) => MoveOperand::Double(*d),
         IrExpression::String(s) => {
@@ -211,19 +290,18 @@ fn to_multiply_operand(
 ) -> MultiplyOperand {
     match ir_expression {
         IrExpression::Parameter(ir_parameter_id) => MultiplyOperand::Location(
-            Location::StackFrameOffset(ctx.parameters[*ir_parameter_id].stack_offset()),
+            Location::StackFrameOffset(ctx.storage.parameters[*ir_parameter_id].stack_offset()),
         ),
-        IrExpression::Variable(ir_variable_id) => {
-            let ir_variable = &ctx.variables[*ir_variable_id];
-            match ir_variable.type_info() {
+        IrExpression::Variable(ir_variable) => {
+            let ir_variable_info = ctx.storage.get_variable_info(ir_variable);
+            match ir_variable_info.type_info() {
                 IrTypeInfo::Int | IrTypeInfo::Double => {
-                    let location =
-                        to_location(ctx.variable_locations.get_variable_location(ir_variable_id));
+                    let location = ctx.storage.get_variable_location(ir_variable);
                     MultiplyOperand::Location(location)
                 }
                 _ => panic!(
                     "Attempt to multiply non-number (found {})",
-                    ir_variable.type_info()
+                    ir_variable_info.type_info()
                 ),
             }
         }
@@ -238,7 +316,7 @@ fn to_multiply_operand(
 fn to_add_operand(ir_expression: &IrExpression, ctx: &mut FunctionAssemblyContext) -> AddOperand {
     match ir_expression {
         IrExpression::Parameter(ir_parameter_id) => {
-            let ir_parameter = &ctx.parameters[*ir_parameter_id];
+            let ir_parameter = &ctx.storage.parameters[*ir_parameter_id];
             match ir_parameter.type_info() {
                 IrTypeInfo::Int | IrTypeInfo::Double | IrTypeInfo::String => {
                     AddOperand::Location(Location::StackFrameOffset(ir_parameter.stack_offset()))
@@ -249,15 +327,15 @@ fn to_add_operand(ir_expression: &IrExpression, ctx: &mut FunctionAssemblyContex
                 ),
             }
         }
-        IrExpression::Variable(ir_variable_id) => {
-            let ir_variable = &ctx.variables[*ir_variable_id];
-            match ir_variable.type_info() {
-                IrTypeInfo::Int | IrTypeInfo::Double | IrTypeInfo::String => AddOperand::Location(
-                    to_location(ctx.variable_locations.get_variable_location(ir_variable_id)),
-                ),
+        IrExpression::Variable(ir_variable) => {
+            let ir_variable_info = ctx.storage.get_variable_info(ir_variable);
+            match ir_variable_info.type_info() {
+                IrTypeInfo::Int | IrTypeInfo::Double | IrTypeInfo::String => {
+                    AddOperand::Location(ctx.storage.get_variable_location(ir_variable))
+                }
                 _ => panic!(
                     "Attempt to add with non-integer type (found {})",
-                    ir_variable.type_info()
+                    ir_variable_info.type_info()
                 ),
             }
         }
@@ -276,7 +354,7 @@ fn to_subtract_operand(
 ) -> SubtractOperand {
     match ir_expression {
         IrExpression::Parameter(ir_parameter_id) => {
-            let ir_parameter = &ctx.parameters[*ir_parameter_id];
+            let ir_parameter = &ctx.storage.parameters[*ir_parameter_id];
             match ir_parameter.type_info() {
                 IrTypeInfo::Int | IrTypeInfo::Double => SubtractOperand::Location(
                     Location::StackFrameOffset(ir_parameter.stack_offset()),
@@ -287,15 +365,15 @@ fn to_subtract_operand(
                 ),
             }
         }
-        IrExpression::Variable(ir_variable_id) => {
-            let ir_variable = &ctx.variables[*ir_variable_id];
-            match ir_variable.type_info() {
-                IrTypeInfo::Int | IrTypeInfo::Double => SubtractOperand::Location(to_location(
-                    ctx.variable_locations.get_variable_location(ir_variable_id),
-                )),
+        IrExpression::Variable(ir_variable) => {
+            let ir_variable_info = ctx.storage.get_variable_info(ir_variable);
+            match ir_variable_info.type_info() {
+                IrTypeInfo::Int | IrTypeInfo::Double => {
+                    SubtractOperand::Location(ctx.storage.get_variable_location(ir_variable))
+                }
                 _ => panic!(
                     "Attempt to subtract with non-number type (found {})",
-                    ir_variable.type_info()
+                    ir_variable_info.type_info()
                 ),
             }
         }
@@ -313,12 +391,12 @@ fn to_location_or_number(
 ) -> LocationOrNumber {
     match ir_expression {
         IrExpression::Parameter(ir_parameter_id) => {
-            let ir_parameter = &ctx.parameters[*ir_parameter_id];
+            let ir_parameter = &ctx.storage.parameters[*ir_parameter_id];
             LocationOrNumber::Location(Location::StackFrameOffset(ir_parameter.stack_offset()))
         }
-        IrExpression::Variable(ir_variable_id) => LocationOrNumber::Location(to_location(
-            ctx.variable_locations.get_variable_location(ir_variable_id),
-        )),
+        IrExpression::Variable(ir_variable) => {
+            LocationOrNumber::Location(ctx.storage.get_variable_location(ir_variable))
+        }
         IrExpression::Int(i) => LocationOrNumber::Int(*i),
         IrExpression::Double(d) => LocationOrNumber::Double(*d),
         _ => panic!(
@@ -331,11 +409,11 @@ fn to_location_or_number(
 fn to_push_operand(ir_expression: &IrExpression, ctx: &mut FunctionAssemblyContext) -> PushOperand {
     match ir_expression {
         IrExpression::Parameter(ir_parameter_id) => PushOperand::Location(
-            Location::StackFrameOffset(ctx.parameters[*ir_parameter_id].stack_offset()),
+            Location::StackFrameOffset(ctx.storage.parameters[*ir_parameter_id].stack_offset()),
         ),
-        IrExpression::Variable(ir_variable_id) => PushOperand::Location(to_location(
-            ctx.variable_locations.get_variable_location(ir_variable_id),
-        )),
+        IrExpression::Variable(ir_variable) => {
+            PushOperand::Location(ctx.storage.get_variable_location(ir_variable))
+        }
         IrExpression::Int(i) => PushOperand::Int(*i),
         IrExpression::Double(d) => PushOperand::Double(*d),
         IrExpression::String(s) => {
@@ -351,11 +429,11 @@ fn to_return_operand(
 ) -> ReturnOperand {
     match ir_expression {
         IrExpression::Parameter(ir_parameter_id) => ReturnOperand::Location(
-            Location::StackFrameOffset(ctx.parameters[*ir_parameter_id].stack_offset()),
+            Location::StackFrameOffset(ctx.storage.parameters[*ir_parameter_id].stack_offset()),
         ),
-        IrExpression::Variable(ir_variable) => ReturnOperand::Location(to_location(
-            ctx.variable_locations.get_variable_location(ir_variable),
-        )),
+        IrExpression::Variable(ir_variable) => {
+            ReturnOperand::Location(ctx.storage.get_variable_location(ir_variable))
+        }
         IrExpression::Int(i) => ReturnOperand::Int(*i),
         IrExpression::Double(d) => ReturnOperand::Double(*d),
         IrExpression::String(s) => {
@@ -371,11 +449,11 @@ fn to_location_or_integer(
 ) -> LocationOrInteger {
     match ir_expression {
         IrExpression::Parameter(ir_parameter_id) => LocationOrInteger::Location(
-            Location::StackFrameOffset(ctx.parameters[*ir_parameter_id].stack_offset()),
+            Location::StackFrameOffset(ctx.storage.parameters[*ir_parameter_id].stack_offset()),
         ),
-        IrExpression::Variable(ir_variable_id) => LocationOrInteger::Location(to_location(
-            ctx.variable_locations.get_variable_location(ir_variable_id),
-        )),
+        IrExpression::Variable(ir_variable_id) => {
+            LocationOrInteger::Location(ctx.storage.get_variable_location(ir_variable_id))
+        }
         IrExpression::Int(i) => LocationOrInteger::Int(*i),
         _ => panic!(
             "Attempt to convert {} to a location or integer",
@@ -383,12 +461,3 @@ fn to_location_or_integer(
         ),
     }
 }
-
-fn to_location(variable_location: VariableLocation) -> Location {
-    match variable_location {
-        VariableLocation::Register(register_assignment) => Location::Register(register_assignment),
-        VariableLocation::Stack(stack_frame_offset) => {
-            Location::StackFrameOffset(stack_frame_offset)
-        }
-    }
-}
diff --git a/dmc-lib/src/ir/debug_print.rs b/dmc-lib/src/ir/debug_print.rs
index 8cce0b9..b165702 100644
--- a/dmc-lib/src/ir/debug_print.rs
+++ b/dmc-lib/src/ir/debug_print.rs
@@ -8,11 +8,21 @@ use crate::ir::ir_function::IrFunction;
 use crate::ir::ir_operation::IrOperation;
 use crate::ir::ir_return::IrReturn;
 use crate::ir::ir_statement::IrStatement;
-use crate::ir::ir_variable::IrVariable;
+use crate::ir::ir_variable::{IrFreeVariables, IrStackFrameVariables, IrVariable, IrVariableInfo};
 use std::fmt::Formatter;
 
 struct DebugPrintContext<'a> {
-    ir_variables: &'a [IrVariable],
+    stack_frame_variables: &'a IrStackFrameVariables,
+    free_variables: &'a IrFreeVariables,
+}
+
+impl DebugPrintContext<'_> {
+    fn get_variable_info(&self, ir_variable: &IrVariable) -> &IrVariableInfo {
+        match ir_variable {
+            IrVariable::StackFrame(id) => &self.stack_frame_variables[*id],
+            IrVariable::Free(id) => &self.free_variables[*id],
+        }
+    }
 }
 
 pub fn debug_format(ir_function: &IrFunction, f: &mut Formatter) -> std::fmt::Result {
@@ -31,7 +41,8 @@ pub fn debug_format(ir_function: &IrFunction, f: &mut Formatter) -> std::fmt::Re
     }
 
     let ctx = DebugPrintContext {
-        ir_variables: ir_function.variables(),
+        stack_frame_variables: ir_function.stack_frame_variables(),
+        free_variables: ir_function.free_variables(),
     };
 
     for block in ir_function.blocks() {
@@ -78,7 +89,7 @@ fn debug_format_assign(
     f: &mut Formatter,
     ctx: &DebugPrintContext,
 ) -> std::fmt::Result {
-    let variable_name = ctx.ir_variables[ir_assign.destination()].name();
+    let variable_name = ctx.get_variable_info(ir_assign.destination()).name();
     write!(f, "{} = ", variable_name)?;
     debug_format_operation(ir_assign.initializer(), f, ctx)?;
     Ok(())
@@ -117,8 +128,8 @@ fn debug_format_expression(
         IrExpression::Parameter(ir_parameter) => {
             todo!()
         }
-        IrExpression::Variable(ir_variable_id) => {
-            let variable_name = ctx.ir_variables[*ir_variable_id].name();
+        IrExpression::Variable(ir_variable) => {
+            let variable_name = ctx.get_variable_info(ir_variable).name();
             write!(f, "{}", variable_name)
         }
         IrExpression::Int(i) => {
diff --git a/dmc-lib/src/ir/ir_assign.rs b/dmc-lib/src/ir/ir_assign.rs
index cf7c781..4295999 100644
--- a/dmc-lib/src/ir/ir_assign.rs
+++ b/dmc-lib/src/ir/ir_assign.rs
@@ -1,24 +1,23 @@
 use crate::ir::ir_operation::IrOperation;
-use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
-use std::collections::HashSet;
+use crate::ir::ir_variable::IrVariable;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 
 #[derive(Debug)]
 pub struct IrAssign {
-    destination: IrVariableId,
+    destination: IrVariable,
     initializer: Box<IrOperation>,
 }
 
 impl IrAssign {
-    pub fn new(destination: IrVariableId, initializer: IrOperation) -> Self {
+    pub fn new(destination: IrVariable, initializer: IrOperation) -> Self {
         Self {
             destination,
             initializer: initializer.into(),
         }
     }
 
-    pub fn destination(&self) -> IrVariableId {
-        self.destination
+    pub fn destination(&self) -> &IrVariable {
+        &self.destination
     }
 
     pub fn initializer(&self) -> &IrOperation {
@@ -27,11 +26,14 @@ impl IrAssign {
 }
 
 impl VrUser for IrAssign {
-    fn vr_definitions(&self) -> HashSet<IrVariableId> {
-        HashSet::from([self.destination])
+    fn vr_definitions(&self, vrs: &mut VrCollector) {
+        match &self.destination {
+            IrVariable::Free(id) => vrs.push(*id),
+            _ => {}
+        }
     }
 
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
-        self.initializer.vr_uses()
+    fn vr_uses(&self, vrs: &mut VrCollector) {
+        self.initializer.vr_uses(vrs);
     }
 }
diff --git a/dmc-lib/src/ir/ir_binary_operation.rs b/dmc-lib/src/ir/ir_binary_operation.rs
index a4b33f1..66329eb 100644
--- a/dmc-lib/src/ir/ir_binary_operation.rs
+++ b/dmc-lib/src/ir/ir_binary_operation.rs
@@ -1,6 +1,6 @@
 use crate::ir::ir_expression::IrExpression;
 use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 use std::collections::HashSet;
 use std::fmt::{Display, Formatter};
 
@@ -85,10 +85,8 @@ impl Display for IrBinaryOperation {
 }
 
 impl VrUser for IrBinaryOperation {
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
-        [self.left.as_ref(), self.right.as_ref()]
-            .iter()
-            .flat_map(|e| e.vr_uses())
-            .collect()
+    fn vr_uses(&self, vrs: &mut VrCollector) {
+        self.left.vr_uses(vrs);
+        self.right.vr_uses(vrs);
     }
 }
diff --git a/dmc-lib/src/ir/ir_block.rs b/dmc-lib/src/ir/ir_block.rs
index ddc8a1d..3f6a808 100644
--- a/dmc-lib/src/ir/ir_block.rs
+++ b/dmc-lib/src/ir/ir_block.rs
@@ -1,7 +1,5 @@
 use crate::ir::ir_statement::IrStatement;
-use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
-use std::collections::HashSet;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 
 pub type IrBlockId = usize;
 
@@ -35,15 +33,16 @@ impl IrBlock {
 }
 
 impl VrUser for IrBlock {
-    fn vr_definitions(&self) -> HashSet<IrVariableId> {
-        self.statements
-            .iter()
-            .flat_map(|s| s.vr_definitions())
-            .collect()
+    fn vr_definitions(&self, vrs: &mut VrCollector) {
+        for statement in &self.statements {
+            statement.vr_definitions(vrs);
+        }
     }
 
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
-        self.statements.iter().flat_map(|s| s.vr_uses()).collect()
+    fn vr_uses(&self, vrs: &mut VrCollector) {
+        for statement in &self.statements {
+            statement.vr_uses(vrs);
+        }
     }
 }
 
diff --git a/dmc-lib/src/ir/ir_call.rs b/dmc-lib/src/ir/ir_call.rs
index 8d3d471..924ec61 100644
--- a/dmc-lib/src/ir/ir_call.rs
+++ b/dmc-lib/src/ir/ir_call.rs
@@ -1,6 +1,6 @@
 use crate::ir::ir_expression::IrExpression;
 use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 use std::collections::HashSet;
 use std::fmt::{Display, Formatter};
 use std::rc::Rc;
@@ -39,11 +39,10 @@ impl IrCall {
 }
 
 impl VrUser for IrCall {
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
-        self.arguments
-            .iter()
-            .flat_map(|ir_expression| ir_expression.vr_uses())
-            .collect()
+    fn vr_uses(&self, vrs: &mut VrCollector) {
+        for argument in &self.arguments {
+            argument.vr_uses(vrs);
+        }
     }
 }
 
diff --git a/dmc-lib/src/ir/ir_expression.rs b/dmc-lib/src/ir/ir_expression.rs
index 858a7a2..767aafe 100644
--- a/dmc-lib/src/ir/ir_expression.rs
+++ b/dmc-lib/src/ir/ir_expression.rs
@@ -1,6 +1,6 @@
 use crate::ir::ir_parameter::IrParameterId;
-use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
+use crate::ir::ir_variable::{IrVariable, IrVariableId};
+use crate::ir::register_allocation::{VrCollector, VrUser};
 use std::collections::HashSet;
 use std::fmt::{Display, Formatter};
 use std::rc::Rc;
@@ -8,7 +8,7 @@ use std::rc::Rc;
 #[derive(Debug)]
 pub enum IrExpression {
     Parameter(IrParameterId),
-    Variable(IrVariableId),
+    Variable(IrVariable),
     Int(i32),
     Double(f64),
     String(Rc<str>),
@@ -20,8 +20,8 @@ impl Display for IrExpression {
             IrExpression::Parameter(ir_parameter) => {
                 write!(f, "{}", ir_parameter)
             }
-            IrExpression::Variable(ir_variable_id) => {
-                write!(f, "{}", ir_variable_id)
+            IrExpression::Variable(ir_variable) => {
+                write!(f, "{}", ir_variable)
             }
             IrExpression::Int(i) => {
                 write!(f, "{}", i)
@@ -37,13 +37,18 @@ impl Display for IrExpression {
 }
 
 impl VrUser for IrExpression {
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
+    fn vr_uses(&self, vrs: &mut VrCollector) {
         match self {
-            IrExpression::Parameter(_) => HashSet::new(),
-            IrExpression::Variable(ir_variable) => HashSet::from([*ir_variable]),
-            IrExpression::Int(_) => HashSet::new(),
-            IrExpression::Double(_) => HashSet::new(),
-            IrExpression::String(_) => HashSet::new(),
+            IrExpression::Parameter(_) => {}
+            IrExpression::Variable(ir_variable) => match ir_variable {
+                IrVariable::Free(id) => {
+                    vrs.push(*id);
+                }
+                IrVariable::StackFrame(_) => {}
+            },
+            IrExpression::Int(_) => {}
+            IrExpression::Double(_) => {}
+            IrExpression::String(_) => {}
         }
     }
 }
diff --git a/dmc-lib/src/ir/ir_function.rs b/dmc-lib/src/ir/ir_function.rs
index 973cc24..0206c9e 100644
--- a/dmc-lib/src/ir/ir_function.rs
+++ b/dmc-lib/src/ir/ir_function.rs
@@ -1,19 +1,15 @@
-use crate::constants_table::ConstantsTable;
-use crate::ir::assemble::assemble_ir_function;
 use crate::ir::ir_block::IrBlock;
 use crate::ir::ir_parameter::IrParameter;
-use crate::ir::ir_type_info::{IrTypeInfo, IrTypeInfoId};
-use crate::ir::ir_variable::{IrVariable, IrVariableId};
-use crate::ir::variable_locations::VariableLocations;
-use dvm_lib::vm::function::Function;
-use std::collections::HashMap;
+use crate::ir::ir_type_info::IrTypeInfo;
+use crate::ir::ir_variable::{IrFreeVariables, IrStackFrameVariables};
 use std::rc::Rc;
 
 #[derive(Debug)]
 pub struct IrFunction {
     fqn: Rc<str>,
     parameters: Vec<IrParameter>,
-    variables: Vec<IrVariable>,
+    stack_frame_variables: IrStackFrameVariables,
+    free_variables: IrFreeVariables,
     return_type_info: Option<IrTypeInfo>,
     blocks: Vec<IrBlock>,
 }
@@ -22,14 +18,16 @@ impl IrFunction {
     pub fn new(
         fqn: Rc<str>,
         parameters: Vec<IrParameter>,
-        variables: Vec<IrVariable>,
+        stack_frame_variables: IrStackFrameVariables,
+        free_variables: IrFreeVariables,
         return_type_info: Option<IrTypeInfo>,
         blocks: Vec<IrBlock>,
     ) -> Self {
         Self {
             fqn,
             parameters,
-            variables,
+            stack_frame_variables,
+            free_variables,
             return_type_info,
             blocks,
         }
@@ -47,41 +45,15 @@ impl IrFunction {
         &self.parameters
     }
 
-    pub fn variables(&self) -> &[IrVariable] {
-        &self.variables
+    pub fn stack_frame_variables(&self) -> &IrStackFrameVariables {
+        &self.stack_frame_variables
+    }
+
+    pub fn free_variables(&self) -> &IrFreeVariables {
+        &self.free_variables
     }
 
     pub fn return_type_info(&self) -> Option<&IrTypeInfo> {
         self.return_type_info.as_ref()
     }
-
-    #[deprecated]
-    pub fn assign_registers(&self, register_count: usize) -> VariableLocations {
-        if self.blocks.is_empty() {
-            return VariableLocations::new();
-        }
-        if self.blocks.len() > 1 {
-            unimplemented!("having more than one block in a function is not yet implemented.")
-        }
-        let block = &self.blocks[0];
-        //block_assign_registers(block, register_count)
-        todo!()
-    }
-
-    #[deprecated]
-    pub fn assemble(
-        &self,
-        type_infos: &Vec<IrTypeInfo>,
-        variables_to_type_infos: &HashMap<IrVariableId, IrTypeInfoId>,
-        variable_locations: &VariableLocations,
-        constants_table: &mut ConstantsTable,
-    ) -> Function {
-        let instructions = assemble_ir_function(self, variable_locations, constants_table);
-        Function::new(
-            self.fqn.clone(),
-            self.parameters.len(),
-            variable_locations.stack_variables_count(),
-            instructions,
-        )
-    }
 }
diff --git a/dmc-lib/src/ir/ir_get_field_ref.rs b/dmc-lib/src/ir/ir_get_field_ref.rs
index b54e489..5b74dde 100644
--- a/dmc-lib/src/ir/ir_get_field_ref.rs
+++ b/dmc-lib/src/ir/ir_get_field_ref.rs
@@ -1,6 +1,6 @@
 use crate::ir::ir_parameter_or_variable::IrParameterOrVariable;
 use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 use std::collections::HashSet;
 use std::fmt::{Display, Formatter};
 
@@ -38,7 +38,7 @@ impl Display for IrGetFieldRef {
 }
 
 impl VrUser for IrGetFieldRef {
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
-        self.self_variable_or_parameter.vr_uses()
+    fn vr_uses(&self, vrs: &mut VrCollector) {
+        unimplemented!()
     }
 }
diff --git a/dmc-lib/src/ir/ir_get_field_ref_mut.rs b/dmc-lib/src/ir/ir_get_field_ref_mut.rs
index 6ded978..974b64c 100644
--- a/dmc-lib/src/ir/ir_get_field_ref_mut.rs
+++ b/dmc-lib/src/ir/ir_get_field_ref_mut.rs
@@ -1,6 +1,6 @@
 use crate::ir::ir_parameter_or_variable::IrParameterOrVariable;
 use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 use std::collections::HashSet;
 use std::fmt::{Display, Formatter};
 
@@ -39,7 +39,7 @@ impl Display for IrGetFieldRefMut {
 }
 
 impl VrUser for IrGetFieldRefMut {
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
-        self.self_variable_or_parameter.vr_uses()
+    fn vr_uses(&self, vrs: &mut VrCollector) {
+        self.self_variable_or_parameter.vr_uses(vrs)
     }
 }
diff --git a/dmc-lib/src/ir/ir_operation.rs b/dmc-lib/src/ir/ir_operation.rs
index aec6117..12db7d4 100644
--- a/dmc-lib/src/ir/ir_operation.rs
+++ b/dmc-lib/src/ir/ir_operation.rs
@@ -6,7 +6,7 @@ use crate::ir::ir_get_field_ref::IrGetFieldRef;
 use crate::ir::ir_get_field_ref_mut::IrGetFieldRefMut;
 use crate::ir::ir_read_field::IrReadField;
 use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 use std::collections::HashSet;
 use std::fmt::{Display, Formatter};
 
@@ -50,15 +50,15 @@ impl Display for IrOperation {
 }
 
 impl VrUser for IrOperation {
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
+    fn vr_uses(&self, vrs: &mut VrCollector) {
         match self {
-            IrOperation::GetFieldRef(ir_get_field_ref) => ir_get_field_ref.vr_uses(),
-            IrOperation::GetFieldRefMut(ir_get_field_ref_mut) => ir_get_field_ref_mut.vr_uses(),
-            IrOperation::ReadField(ir_read_field) => ir_read_field.vr_uses(),
-            IrOperation::Load(ir_expression) => ir_expression.vr_uses(),
-            IrOperation::Binary(ir_binary) => ir_binary.vr_uses(),
-            IrOperation::Call(ir_call) => ir_call.vr_uses(),
-            IrOperation::Allocate(_) => HashSet::new(),
+            IrOperation::GetFieldRef(ir_get_field_ref) => ir_get_field_ref.vr_uses(vrs),
+            IrOperation::GetFieldRefMut(ir_get_field_ref_mut) => ir_get_field_ref_mut.vr_uses(vrs),
+            IrOperation::ReadField(ir_read_field) => ir_read_field.vr_uses(vrs),
+            IrOperation::Load(ir_expression) => ir_expression.vr_uses(vrs),
+            IrOperation::Binary(ir_binary) => ir_binary.vr_uses(vrs),
+            IrOperation::Call(ir_call) => ir_call.vr_uses(vrs),
+            IrOperation::Allocate(_) => {}
         }
     }
 }
diff --git a/dmc-lib/src/ir/ir_parameter_or_variable.rs b/dmc-lib/src/ir/ir_parameter_or_variable.rs
index 4de0110..e416006 100644
--- a/dmc-lib/src/ir/ir_parameter_or_variable.rs
+++ b/dmc-lib/src/ir/ir_parameter_or_variable.rs
@@ -1,10 +1,10 @@
 use crate::ir::ir_parameter::IrParameterId;
 use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
-use std::collections::HashSet;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 use std::fmt::Display;
 
 #[derive(Clone, Debug)]
+#[deprecated]
 pub enum IrParameterOrVariable {
     Parameter(IrParameterId),
     Variable(IrVariableId),
@@ -17,11 +17,7 @@ impl Display for IrParameterOrVariable {
 }
 
 impl VrUser for IrParameterOrVariable {
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
-        if let IrParameterOrVariable::Variable(ir_variable_id) = self {
-            HashSet::from([*ir_variable_id])
-        } else {
-            HashSet::new()
-        }
+    fn vr_uses(&self, _vrs: &mut VrCollector) {
+        unimplemented!()
     }
 }
diff --git a/dmc-lib/src/ir/ir_read_field.rs b/dmc-lib/src/ir/ir_read_field.rs
index 107f437..ca13d5d 100644
--- a/dmc-lib/src/ir/ir_read_field.rs
+++ b/dmc-lib/src/ir/ir_read_field.rs
@@ -1,5 +1,5 @@
 use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 use std::collections::HashSet;
 use std::fmt::{Display, Formatter};
 
@@ -19,9 +19,7 @@ impl IrReadField {
 }
 
 impl VrUser for IrReadField {
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
-        HashSet::from([self.field_ref_variable])
-    }
+    fn vr_uses(&self, vrs: &mut VrCollector) {}
 }
 
 impl Display for IrReadField {
diff --git a/dmc-lib/src/ir/ir_return.rs b/dmc-lib/src/ir/ir_return.rs
index d858e85..4f6d985 100644
--- a/dmc-lib/src/ir/ir_return.rs
+++ b/dmc-lib/src/ir/ir_return.rs
@@ -1,6 +1,5 @@
 use crate::ir::ir_expression::IrExpression;
-use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 use std::collections::HashSet;
 use std::fmt::{Display, Formatter};
 
@@ -20,11 +19,9 @@ impl IrReturn {
 }
 
 impl VrUser for IrReturn {
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
+    fn vr_uses(&self, vrs: &mut VrCollector) {
         if let Some(ir_expression) = self.value.as_ref() {
-            ir_expression.vr_uses()
-        } else {
-            HashSet::new()
+            ir_expression.vr_uses(vrs);
         }
     }
 }
diff --git a/dmc-lib/src/ir/ir_set_field.rs b/dmc-lib/src/ir/ir_set_field.rs
index ebc5e46..a2b7ef6 100644
--- a/dmc-lib/src/ir/ir_set_field.rs
+++ b/dmc-lib/src/ir/ir_set_field.rs
@@ -1,6 +1,6 @@
 use crate::ir::ir_expression::IrExpression;
 use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 use std::collections::HashSet;
 use std::fmt::{Display, Formatter};
 
@@ -20,11 +20,8 @@ impl IrSetField {
 }
 
 impl VrUser for IrSetField {
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
-        let mut set = HashSet::new();
-        set.insert(self.field_ref_variable);
-        set.extend(self.initializer.vr_uses());
-        set
+    fn vr_uses(&self, vrs: &mut VrCollector) {
+        unimplemented!()
     }
 }
 
diff --git a/dmc-lib/src/ir/ir_statement.rs b/dmc-lib/src/ir/ir_statement.rs
index 9100512..b55913c 100644
--- a/dmc-lib/src/ir/ir_statement.rs
+++ b/dmc-lib/src/ir/ir_statement.rs
@@ -3,7 +3,7 @@ use crate::ir::ir_call::IrCall;
 use crate::ir::ir_return::IrReturn;
 use crate::ir::ir_set_field::IrSetField;
 use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::VrUser;
+use crate::ir::register_allocation::{VrCollector, VrUser};
 use std::collections::HashSet;
 
 #[derive(Debug)]
@@ -15,21 +15,21 @@ pub enum IrStatement {
 }
 
 impl VrUser for IrStatement {
-    fn vr_definitions(&self) -> HashSet<IrVariableId> {
+    fn vr_definitions(&self, vrs: &mut VrCollector) {
         match self {
-            IrStatement::Assign(ir_assign) => ir_assign.vr_definitions(),
-            IrStatement::Call(ir_call) => ir_call.vr_definitions(),
-            IrStatement::Return(ir_return) => ir_return.vr_definitions(),
-            IrStatement::SetField(ir_set_field) => ir_set_field.vr_definitions(),
+            IrStatement::Assign(ir_assign) => ir_assign.vr_definitions(vrs),
+            IrStatement::Call(ir_call) => ir_call.vr_definitions(vrs),
+            IrStatement::Return(ir_return) => ir_return.vr_definitions(vrs),
+            IrStatement::SetField(ir_set_field) => ir_set_field.vr_definitions(vrs),
         }
     }
 
-    fn vr_uses(&self) -> HashSet<IrVariableId> {
+    fn vr_uses(&self, vrs: &mut VrCollector) {
         match self {
-            IrStatement::Assign(ir_assign) => ir_assign.vr_uses(),
-            IrStatement::Call(ir_call) => ir_call.vr_uses(),
-            IrStatement::Return(ir_return) => ir_return.vr_uses(),
-            IrStatement::SetField(ir_set_field) => ir_set_field.vr_uses(),
+            IrStatement::Assign(ir_assign) => ir_assign.vr_uses(vrs),
+            IrStatement::Call(ir_call) => ir_call.vr_uses(vrs),
+            IrStatement::Return(ir_return) => ir_return.vr_uses(vrs),
+            IrStatement::SetField(ir_set_field) => ir_set_field.vr_uses(vrs),
         }
     }
 }
diff --git a/dmc-lib/src/ir/ir_variable.rs b/dmc-lib/src/ir/ir_variable.rs
index 0ee3627..581c215 100644
--- a/dmc-lib/src/ir/ir_variable.rs
+++ b/dmc-lib/src/ir/ir_variable.rs
@@ -1,21 +1,127 @@
 use crate::ir::ir_type_info::IrTypeInfo;
-use std::fmt::{Display, Formatter};
+use std::fmt::Display;
+use std::ops::Index;
 use std::rc::Rc;
 
+#[derive(Debug)]
+pub struct IrStackFrameVariables {
+    vs: Vec<IrVariableInfo>,
+}
+
+impl IrStackFrameVariables {
+    pub fn new() -> Self {
+        Self { vs: vec![] }
+    }
+
+    pub fn push(&mut self, v: IrVariableInfo) -> IrStackFrameVariableId {
+        self.vs.push(v);
+        self.vs.len() - 1
+    }
+
+    pub fn len(&self) -> usize {
+        self.vs.len()
+    }
+}
+
+impl Index<IrStackFrameVariableId> for IrStackFrameVariables {
+    type Output = IrVariableInfo;
+
+    fn index(&self, index: IrStackFrameVariableId) -> &Self::Output {
+        &self.vs[index]
+    }
+}
+
+impl Clone for IrStackFrameVariables {
+    fn clone(&self) -> Self {
+        Self {
+            vs: self.vs.clone(),
+        }
+    }
+}
+
+impl Default for IrStackFrameVariables {
+    fn default() -> Self {
+        Self::new()
+    }
+}
+
+pub type IrStackFrameVariableId = usize;
+
+#[derive(Debug)]
+pub struct IrFreeVariables {
+    vs: Vec<IrVariableInfo>,
+}
+
+impl IrFreeVariables {
+    pub fn new() -> Self {
+        Self { vs: vec![] }
+    }
+
+    pub fn push(&mut self, v: IrVariableInfo) -> IrFreeVariableId {
+        self.vs.push(v);
+        self.vs.len() - 1
+    }
+
+    pub fn take_vs(&mut self) -> Vec<IrVariableInfo> {
+        std::mem::take(&mut self.vs)
+    }
+}
+
+impl Clone for IrFreeVariables {
+    fn clone(&self) -> Self {
+        Self {
+            vs: self.vs.clone(),
+        }
+    }
+}
+
+impl Index<IrFreeVariableId> for IrFreeVariables {
+    type Output = IrVariableInfo;
+
+    fn index(&self, index: IrFreeVariableId) -> &Self::Output {
+        &self.vs[index]
+    }
+}
+
+impl Default for IrFreeVariables {
+    fn default() -> Self {
+        Self::new()
+    }
+}
+
+pub type IrFreeVariableId = usize;
+
+#[deprecated]
 pub type IrVariableId = usize;
 
 #[derive(Clone, Debug)]
-pub struct IrVariable {
+pub enum IrVariable {
+    StackFrame(IrStackFrameVariableId),
+    Free(IrFreeVariableId),
+}
+
+impl Display for IrVariable {
+    fn fmt(&self, f: &mut std::fmt::Formatter<'_>) -> std::fmt::Result {
+        write!(
+            f,
+            "{}",
+            match self {
+                IrVariable::StackFrame(id) => id,
+                IrVariable::Free(id) => id,
+            }
+        )
+    }
+}
+
+#[derive(Debug, Clone)]
+pub struct IrVariableInfo {
     name: Rc<str>,
     type_info: IrTypeInfo,
 }
 
-impl IrVariable {
-    pub fn new(name: &str, type_info: IrTypeInfo) -> Self {
-        Self {
-            name: name.into(),
-            type_info,
-        }
+impl IrVariableInfo {
+    pub fn new(name: Rc<str>, type_info: IrTypeInfo) -> Self {
+        Self { name, type_info }
     }
 
     pub fn name(&self) -> &str {
@@ -26,9 +132,3 @@ impl IrVariable {
         &self.type_info
     }
 }
-
-impl Display for IrVariable {
-    fn fmt(&self, f: &mut Formatter<'_>) -> std::fmt::Result {
-        write!(f, "{}", self.name)
-    }
-}
diff --git a/dmc-lib/src/ir/mod.rs b/dmc-lib/src/ir/mod.rs
index 7775f98..1831bee 100644
--- a/dmc-lib/src/ir/mod.rs
+++ b/dmc-lib/src/ir/mod.rs
@@ -1,8 +1,7 @@
 use crate::constants_table::ConstantsTable;
-use crate::ir::assemble::assemble_ir_function;
+use crate::ir::assemble::{FunctionStorageMap, assemble_ir_function};
 use crate::ir::ir_function::IrFunction;
 use crate::ir::register_allocation::{AssignRegistersResult, assign_registers};
-use crate::ir::variable_locations::VariableLocations;
 use dvm_lib::vm::function::Function;
 
 mod assemble;
@@ -27,13 +26,11 @@ pub mod ir_statement;
 pub mod ir_type_info;
 pub mod ir_variable;
 mod register_allocation;
-mod util;
-pub mod variable_locations;
+pub mod stack_variable_offset;
 
 pub fn compile_dvm_function(
     ir_function: &IrFunction,
     register_count: usize,
-    variable_locations: &mut VariableLocations,
     constants_table: &mut ConstantsTable,
 ) -> Function {
     let AssignRegistersResult {
@@ -41,16 +38,14 @@ pub fn compile_dvm_function(
         spilled_variables,
     } = assign_registers(ir_function, register_count);
 
-    variable_locations.push_all_register_variables(&register_variables);
-    for spilled_variable in spilled_variables {
-        variable_locations.push_stack_variable(spilled_variable);
-    }
+    let function_storage_map =
+        FunctionStorageMap::new_from(ir_function, &register_variables, &spilled_variables);
 
-    let instructions = assemble_ir_function(ir_function, &variable_locations, constants_table);
+    let instructions = assemble_ir_function(ir_function, &function_storage_map, constants_table);
     Function::new(
         ir_function.fqn().into(),
         ir_function.parameters().len(),
-        variable_locations.stack_variables_count(),
+        function_storage_map.stack_size(),
         instructions,
     )
 }
diff --git a/dmc-lib/src/ir/register_allocation.rs b/dmc-lib/src/ir/register_allocation.rs
index 68c3296..f3f270d 100644
--- a/dmc-lib/src/ir/register_allocation.rs
+++ b/dmc-lib/src/ir/register_allocation.rs
@@ -2,17 +2,18 @@
 /// https://www.youtube.com/watch?v=eWp_-XCwN1A
 use crate::ir::ir_block::IrBlock;
 use crate::ir::ir_function::IrFunction;
-use crate::ir::ir_variable::IrVariableId;
+use crate::ir::ir_statement::IrStatement;
+use crate::ir::ir_variable::IrFreeVariableId;
 use dvm_lib::instruction::Register;
 use std::collections::{HashMap, HashSet};
 
 pub type RegisterAssignment = Register;
-pub type InterferenceGraph = HashMap<IrVariableId, HashSet<IrVariableId>>;
-pub type LivenessSets = Vec<HashSet<IrVariableId>>;
+pub type InterferenceGraph = HashMap<IrFreeVariableId, HashSet<IrFreeVariableId>>;
+pub type LivenessSets = Vec<HashSet<IrFreeVariableId>>;
 
 pub struct AssignRegistersResult {
-    pub register_variables: HashMap<IrVariableId, RegisterAssignment>,
-    pub spilled_variables: HashSet<IrVariableId>,
+    pub register_variables: HashMap<IrFreeVariableId, RegisterAssignment>,
+    pub spilled_variables: HashSet<IrFreeVariableId>,
 }
 
 pub fn assign_registers(ir_function: &IrFunction, register_count: usize) -> AssignRegistersResult {
@@ -52,9 +53,10 @@ fn block_live_in_live_out(ir_block: &IrBlock) -> (LivenessSets, LivenessSets) {
             }
 
             // in: use(s) U ( out(s) - def(s) )
-            let use_s = ir_statement.vr_uses();
+            let use_s = collect_statement_vr_uses(ir_statement);
             let out_s = &live_out[statement_index];
-            let def_s = ir_statement.vr_definitions();
+            let def_s = collect_statement_vr_uses(ir_statement);
+
             let rhs = out_s - &def_s;
             let new_ins = use_s.union(&rhs).map(|v| *v).collect::<HashSet<_>>();
 
@@ -77,13 +79,13 @@ fn block_live_in_live_out(ir_block: &IrBlock) -> (LivenessSets, LivenessSets) {
 
 fn block_interference_graph(
     ir_block: &IrBlock,
-    spilled: &HashSet<IrVariableId>,
+    spilled: &HashSet<IrFreeVariableId>,
 ) -> InterferenceGraph {
     // create a set of all variables used in the block that are not already spilled
-    let mut all_vr_variables: HashSet<IrVariableId> = HashSet::new();
+    let mut all_vr_variables: HashSet<IrFreeVariableId> = HashSet::new();
     for statement in ir_block.statements() {
-        let definitions = statement.vr_definitions();
-        let uses = statement.vr_uses();
+        let definitions = collect_statement_vr_definitions(statement);
+        let uses = collect_statement_vr_uses(statement);
         let not_already_spilled = definitions
             .union(&uses)
             .filter(|v| !spilled.contains(*v))
@@ -101,7 +103,7 @@ fn block_interference_graph(
 
     for (statement_index, ir_statement) in ir_block.statements().iter().enumerate() {
         let statement_live_out = &live_out[statement_index];
-        for definition_vr_variable in ir_statement.vr_definitions() {
+        for definition_vr_variable in collect_statement_vr_definitions(ir_statement) {
             // check for spill
             if spilled.contains(&definition_vr_variable) {
                 continue;
@@ -128,7 +130,7 @@ fn block_interference_graph(
 }
 
 fn block_assign_registers(ir_block: &IrBlock, register_count: usize) -> AssignRegistersResult {
-    let mut spilled: HashSet<IrVariableId> = HashSet::new();
+    let mut spilled: HashSet<IrFreeVariableId> = HashSet::new();
     loop {
         let mut interference_graph = block_interference_graph(ir_block, &spilled);
         let (registers, new_spills) = registers_and_spills(&mut interference_graph, register_count);
@@ -146,17 +148,47 @@ fn block_assign_registers(ir_block: &IrBlock, register_count: usize) -> AssignRe
 }
 
 pub trait VrUser {
-    fn vr_definitions(&self) -> HashSet<IrVariableId> {
-        HashSet::new()
+    fn vr_definitions(&self, _vrs: &mut VrCollector) {}
+
+    fn vr_uses(&self, _vrs: &mut VrCollector);
+}
+
+pub struct VrCollector {
+    vrs: HashSet<IrFreeVariableId>,
+}
+
+impl VrCollector {
+    pub fn new() -> VrCollector {
+        Self {
+            vrs: HashSet::new(),
+        }
     }
 
-    fn vr_uses(&self) -> HashSet<IrVariableId>;
+    pub fn push(&mut self, id: IrFreeVariableId) {
+        self.vrs.insert(id);
+    }
+
+    pub fn take_vrs(&mut self) -> HashSet<IrFreeVariableId> {
+        std::mem::take(&mut self.vrs)
+    }
+}
+
+fn collect_statement_vr_definitions(statement: &IrStatement) -> HashSet<IrFreeVariableId> {
+    let mut vr_collector = VrCollector::new();
+    statement.vr_definitions(&mut vr_collector);
+    vr_collector.take_vrs()
+}
+
+fn collect_statement_vr_uses(statement: &IrStatement) -> HashSet<IrFreeVariableId> {
+    let mut vr_collector = VrCollector::new();
+    statement.vr_definitions(&mut vr_collector);
+    vr_collector.take_vrs()
 }
 
 #[derive(Debug)]
 struct WorkItem {
-    vr: IrVariableId,
-    edges: HashSet<IrVariableId>,
+    vr: IrFreeVariableId,
+    edges: HashSet<IrFreeVariableId>,
     color: bool,
 }
 
@@ -164,8 +196,8 @@ fn registers_and_spills(
     interference_graph: &mut InterferenceGraph,
     k: usize,
 ) -> (
-    HashMap<IrVariableId, RegisterAssignment>,
-    HashSet<IrVariableId>,
+    HashMap<IrFreeVariableId, RegisterAssignment>,
+    HashSet<IrFreeVariableId>,
 ) {
     let mut work_stack: Vec<WorkItem> = vec![];
 
@@ -175,8 +207,8 @@ fn registers_and_spills(
 
     // 3. assign colors to registers
     let mut rebuilt_graph: InterferenceGraph = HashMap::new();
-    let mut register_assignments: HashMap<IrVariableId, RegisterAssignment> = HashMap::new();
-    let mut spills: HashSet<IrVariableId> = HashSet::new();
+    let mut register_assignments: HashMap<IrFreeVariableId, RegisterAssignment> = HashMap::new();
+    let mut spills: HashSet<IrFreeVariableId> = HashSet::new();
 
     while let Some(work_item) = work_stack.pop() {
         if work_item.color {
@@ -196,7 +228,7 @@ fn assign_register(
     work_item: &WorkItem,
     graph: &mut InterferenceGraph,
     k: usize,
-    register_assignments: &mut HashMap<IrVariableId, RegisterAssignment>,
+    register_assignments: &mut HashMap<IrFreeVariableId, RegisterAssignment>,
 ) {
     rebuild_vr_and_edges(graph, work_item);
 
@@ -215,7 +247,7 @@ fn assign_register(
     }
 }
 
-fn find_vr_lt_k(interference_graph: &InterferenceGraph, k: usize) -> Option<IrVariableId> {
+fn find_vr_lt_k(interference_graph: &InterferenceGraph, k: usize) -> Option<IrFreeVariableId> {
     interference_graph.iter().find_map(
         |(vr, neighbors)| {
             if neighbors.len() < k { Some(*vr) } else { None }
@@ -226,8 +258,8 @@ fn find_vr_lt_k(interference_graph: &InterferenceGraph, k: usize) -> Option<IrVa
 /// Returns the (removed) outgoing edges for the given vr
 fn remove_vr_and_edges(
     interference_graph: &mut InterferenceGraph,
-    vr: &IrVariableId,
-) -> HashSet<IrVariableId> {
+    vr: &IrFreeVariableId,
+) -> HashSet<IrFreeVariableId> {
     // first, outgoing
     let outgoing_edges = interference_graph.remove(vr).unwrap();
 
@@ -304,7 +336,7 @@ fn rebuild_vr_and_edges(graph: &mut InterferenceGraph, work_item: &WorkItem) {
 
 fn can_optimistically_color(
     work_item: &WorkItem,
-    register_assignments: &HashMap<IrVariableId, usize>,
+    register_assignments: &HashMap<IrFreeVariableId, usize>,
     k: usize,
 ) -> bool {
     // see if we can optimistically color
@@ -351,7 +383,7 @@ mod tests {
         graph
     }
 
-    fn get_vrs() -> Vec<IrVariableId> {
+    fn get_vrs() -> Vec<IrFreeVariableId> {
         vec![0, 1, 2]
     }
 
diff --git a/dmc-lib/src/ir/stack_variable_offset.rs b/dmc-lib/src/ir/stack_variable_offset.rs
new file mode 100644
index 0000000..22a0bf3
--- /dev/null
+++ b/dmc-lib/src/ir/stack_variable_offset.rs
@@ -0,0 +1 @@
+pub type StackVariableOffset = isize;
diff --git a/dmc-lib/src/ir/util.rs b/dmc-lib/src/ir/util.rs
deleted file mode 100644
index 997c8a7..0000000
--- a/dmc-lib/src/ir/util.rs
+++ /dev/null
@@ -1,15 +0,0 @@
-use crate::ir::ir_variable::IrVariableId;
-use std::collections::HashSet;
-
-pub fn propagate_spills(
-    target_ir_variable: IrVariableId,
-    register_variables: &mut HashSet<IrVariableId>,
-    stack_variables: &mut HashSet<IrVariableId>,
-    new_spills: &HashSet<IrVariableId>,
-) {
-    if new_spills.contains(&target_ir_variable) && register_variables.contains(&target_ir_variable)
-    {
-        register_variables.remove(&target_ir_variable);
-        stack_variables.insert(target_ir_variable);
-    }
-}
diff --git a/dmc-lib/src/ir/variable_locations.rs b/dmc-lib/src/ir/variable_locations.rs
deleted file mode 100644
index c841b24..0000000
--- a/dmc-lib/src/ir/variable_locations.rs
+++ /dev/null
@@ -1,62 +0,0 @@
-use crate::ir::ir_variable::IrVariableId;
-use crate::ir::register_allocation::RegisterAssignment;
-use std::collections::HashMap;
-
-pub type StackVariableOffset = isize;
-
-pub enum VariableLocation {
-    Register(RegisterAssignment),
-    Stack(StackVariableOffset),
-}
-
-pub struct VariableLocations {
-    register_variables: HashMap<IrVariableId, RegisterAssignment>,
-    stack_variables: HashMap<IrVariableId, StackVariableOffset>,
-    next_stack_variable_offset: StackVariableOffset,
-}
-
-impl VariableLocations {
-    pub fn new() -> Self {
-        Self {
-            register_variables: HashMap::new(),
-            stack_variables: HashMap::new(),
-            next_stack_variable_offset: 0,
-        }
-    }
-
-    pub fn push_all_register_variables(
-        &mut self,
-        register_variables: &HashMap<IrVariableId, RegisterAssignment>,
-    ) {
-        self.register_variables.extend(register_variables);
-    }
-
-    pub fn get_variable_location(&self, id: &IrVariableId) -> VariableLocation {
-        match self.register_variables.get(id) {
-            Some(register_assignment) => VariableLocation::Register(*register_assignment),
-            None => VariableLocation::Stack(self.stack_variables[id]),
-        }
-    }
-
-    pub fn register_variables_count(&self) -> usize {
-        self.register_variables.len()
-    }
-
-    pub fn stack_variables_count(&self) -> usize {
-        self.stack_variables.len()
-    }
-
-    pub fn extend(&mut self, other: &VariableLocations) {
-        // todo: add logic to transpose the `other`'s stack assignments on top of the current ones.
-
-        self.register_variables
-            .extend(other.register_variables.clone());
-        self.stack_variables.extend(other.stack_variables.clone());
-    }
-
-    pub fn push_stack_variable(&mut self, ir_variable_id: IrVariableId) {
-        self.stack_variables
-            .insert(ir_variable_id, self.next_stack_variable_offset);
-        self.next_stack_variable_offset += 1;
-    }
-}
diff --git a/dmc-lib/src/lib.rs b/dmc-lib/src/lib.rs
index 9c501a8..ae5d1b1 100644
--- a/dmc-lib/src/lib.rs
+++ b/dmc-lib/src/lib.rs
@@ -2,8 +2,8 @@ use crate::ast::statement::Statement;
 use crate::constants_table::ConstantsTable;
 use crate::diagnostic::Diagnostics;
 use crate::ir::compile_dvm_function;
-use crate::ir::ir_variable::{IrVariable, IrVariableId};
-use crate::ir::variable_locations::VariableLocations;
+use crate::ir::ir_variable::{IrStackFrameVariables, IrVariable, IrVariableInfo};
+use crate::lowering::util::to_ir_type_info;
 use crate::lowering::{lower_to_ir_compilation_unit, lower_to_ir_synthetic_function};
 use crate::parser::parse_compilation_unit;
 use crate::semantic_analysis::symbol::SymbolId;
@@ -63,12 +63,7 @@ pub fn compile_compilation_unit(
     let mut dvm_functions = HashMap::new();
 
     for ir_function in &lower_to_ir_result.functions {
-        let dvm_function = compile_dvm_function(
-            ir_function,
-            register_count,
-            &mut VariableLocations::new(),
-            constants_table,
-        );
+        let dvm_function = compile_dvm_function(ir_function, register_count, constants_table);
         dvm_functions.insert(dvm_function.name_owned(), dvm_function);
     }
 
@@ -110,42 +105,61 @@ impl SyntheticFunctionSession {
         if !diagnostics.is_empty() {
             return Err(diagnostics);
         }
+
+        // Allocate stack frame variable for let statements only
+        match statement {
+            Statement::Let(let_statement) => {
+                let ir_variable_info = IrVariableInfo::new(
+                    let_statement.declared_name_owned(),
+                    to_ir_type_info(self.ctx.get_type_info_for_node(let_statement.node_id())),
+                );
+                let ir_stack_frame_variable_id = self
+                    .env
+                    .ir_stack_frame_variables_mut()
+                    .push(ir_variable_info);
+                self.env.symbols_to_variables_mut().insert(
+                    self.ctx.nodes_to_symbols()[&let_statement.node_id()],
+                    IrVariable::StackFrame(ir_stack_frame_variable_id),
+                );
+            }
+            _ => {}
+        }
+
         let ir_function = lower_to_ir_synthetic_function(statement, &self);
         Ok(compile_dvm_function(
             &ir_function,
             register_count,
-            &mut VariableLocations::new(),
             constants_table,
         ))
     }
 }
 
 pub struct SyntheticEnvironment {
-    persisted_ir_variables: Vec<IrVariable>,
-    persisted_symbols_to_variables: HashMap<SymbolId, IrVariableId>,
+    ir_stack_frame_variables: IrStackFrameVariables,
+    symbols_to_variables: HashMap<SymbolId, IrVariable>,
 }
 
 impl SyntheticEnvironment {
     pub fn new() -> Self {
         Self {
-            persisted_ir_variables: Vec::new(),
-            persisted_symbols_to_variables: HashMap::new(),
+            ir_stack_frame_variables: IrStackFrameVariables::new(),
+            symbols_to_variables: HashMap::new(),
         }
     }
 
-    pub fn persisted_ir_variables(&self) -> &[IrVariable] {
-        &self.persisted_ir_variables
+    pub fn ir_stack_frame_variables(&self) -> &IrStackFrameVariables {
+        &self.ir_stack_frame_variables
     }
 
-    pub fn persisted_ir_variables_mut(&mut self) -> &mut Vec<IrVariable> {
-        &mut self.persisted_ir_variables
+    pub fn ir_stack_frame_variables_mut(&mut self) -> &mut IrStackFrameVariables {
+        &mut self.ir_stack_frame_variables
     }
 
-    pub fn persisted_symbols_to_variables(&self) -> &HashMap<SymbolId, IrVariableId> {
-        &self.persisted_symbols_to_variables
+    pub fn symbols_to_variables(&self) -> &HashMap<SymbolId, IrVariable> {
+        &self.symbols_to_variables
     }
 
-    pub fn persisted_symbols_to_variables_mut(&mut self) -> &mut HashMap<SymbolId, IrVariableId> {
-        &mut self.persisted_symbols_to_variables
+    pub fn symbols_to_variables_mut(&mut self) -> &mut HashMap<SymbolId, IrVariable> {
+        &mut self.symbols_to_variables
     }
 }
diff --git a/dmc-lib/src/lowering/mod.rs b/dmc-lib/src/lowering/mod.rs
index 9362086..19dc2cf 100644
--- a/dmc-lib/src/lowering/mod.rs
+++ b/dmc-lib/src/lowering/mod.rs
@@ -1,4 +1,4 @@
-mod util;
+pub mod util;
 
 use crate::SyntheticFunctionSession;
 use crate::ast::assign_statement::AssignStatement;
@@ -21,7 +21,8 @@ use crate::ir::ir_parameter::{IrParameter, IrParameterId};
 use crate::ir::ir_return::IrReturn;
 use crate::ir::ir_statement::IrStatement;
 use crate::ir::ir_type_info::IrTypeInfo;
-use crate::ir::ir_variable::{IrVariable, IrVariableId};
+use crate::ir::ir_variable::IrVariable;
+use crate::ir::ir_variable::{IrFreeVariables, IrStackFrameVariables, IrVariableInfo};
 use crate::lowering::util::{return_type_info_to_ir_type_info, to_ir_type_info};
 use crate::semantic_analysis::analysis_context::AnalysisContext;
 use crate::semantic_analysis::symbol::{Symbol, SymbolId};
@@ -50,11 +51,14 @@ pub fn lower_to_ir_synthetic_function(
     statement: &Statement,
     session: &SyntheticFunctionSession,
 ) -> IrFunction {
-    let mut fn_ctx = LowerToIrFunctionContext::new(StorageEnvironment::with_persisted_variables(
+    let mut storage_env = StorageEnvironment::session_new(
+        session.env.ir_stack_frame_variables(),
+        &mut IrFreeVariables::new(),
+        session.env.symbols_to_variables(),
         0,
-        session.env.persisted_ir_variables(),
-        session.env.persisted_symbols_to_variables(),
-    ));
+    );
+
+    let mut fn_ctx = LowerToIrFunctionContext::new(&mut storage_env);
 
     lower_to_ir_statement(statement, &session.ctx, &mut fn_ctx, true);
     fn_ctx.finish_block();
@@ -70,25 +74,27 @@ pub fn lower_to_ir_synthetic_function(
         }
     };
 
+    let blocks = std::mem::take(&mut fn_ctx.blocks);
     IrFunction::new(
         session.fqn.clone(),
-        fn_ctx.storage_env_mut().take_parameters(),
-        fn_ctx.storage_env_mut().take_variables(),
+        storage_env.take_parameters(),
+        storage_env.ir_stack_frame_variables,
+        storage_env.ir_free_variables,
         maybe_return_ir_type_info,
-        fn_ctx.blocks,
+        blocks,
     )
 }
 
-struct LowerToIrFunctionContext {
-    storage_env: Box<StorageEnvironment>,
+struct LowerToIrFunctionContext<'a> {
+    storage_env: &'a mut StorageEnvironment,
     blocks: Vec<IrBlock>,
     current_block_statements: Vec<IrStatement>,
 }
 
-impl LowerToIrFunctionContext {
-    fn new(storage_env: StorageEnvironment) -> Self {
+impl<'a> LowerToIrFunctionContext<'a> {
+    fn new(storage_env: &'a mut StorageEnvironment) -> Self {
         Self {
-            storage_env: storage_env.into(),
+            storage_env,
             blocks: Vec::new(),
             current_block_statements: Vec::new(),
         }
@@ -109,17 +115,18 @@ impl LowerToIrFunctionContext {
     }
 
     fn storage_env(&self) -> &StorageEnvironment {
-        &*self.storage_env
+        self.storage_env
     }
 
     fn storage_env_mut(&mut self) -> &mut StorageEnvironment {
-        &mut *self.storage_env
+        self.storage_env
     }
 }
 
 struct StorageEnvironment {
-    ir_variables: Vec<IrVariable>,
-    symbols_to_variables: HashMap<SymbolId, IrVariableId>,
+    ir_stack_frame_variables: IrStackFrameVariables,
+    ir_free_variables: IrFreeVariables,
+    symbols_to_variables: HashMap<SymbolId, IrVariable>,
     current_parameter_stack_offset: isize,
     ir_parameters: Vec<IrParameter>,
     symbols_to_parameters: HashMap<SymbolId, IrParameterId>,
@@ -129,7 +136,8 @@ struct StorageEnvironment {
 impl StorageEnvironment {
     fn new(parameter_count: usize) -> Self {
         Self {
-            ir_variables: Vec::new(),
+            ir_stack_frame_variables: IrStackFrameVariables::new(),
+            ir_free_variables: IrFreeVariables::new(),
             symbols_to_variables: HashMap::new(),
             current_parameter_stack_offset: (parameter_count as isize).neg(),
             ir_parameters: Vec::new(),
@@ -138,15 +146,17 @@ impl StorageEnvironment {
         }
     }
 
-    #[deprecated]
-    fn with_persisted_variables(
+    fn session_new(
+        ir_stack_frame_variables: &IrStackFrameVariables,
+        ir_free_variables: &IrFreeVariables,
+        session_symbols_to_variables: &HashMap<SymbolId, IrVariable>,
         parameter_count: usize,
-        persisted_ir_variables: &[IrVariable],
-        persisted_symbols_to_variables: &HashMap<SymbolId, IrVariableId>,
     ) -> Self {
         let mut this = Self::new(parameter_count);
-        this.ir_variables = persisted_ir_variables.to_vec();
-        this.symbols_to_variables = persisted_symbols_to_variables.clone();
+        this.ir_stack_frame_variables = ir_stack_frame_variables.clone();
+        this.ir_free_variables = ir_free_variables.clone();
+        this.symbols_to_variables
+            .extend(session_symbols_to_variables.clone()); // hopefully not costly
         this
     }
 
@@ -180,55 +190,57 @@ impl StorageEnvironment {
         ir_parameter_id
     }
 
-    fn new_variable(&mut self, name: &str, ir_type_info: IrTypeInfo) -> IrVariableId {
-        let ir_variable = IrVariable::new(name, ir_type_info);
-        self.ir_variables.push(ir_variable);
-        self.ir_variables.len() - 1
+    fn new_free_variable(&mut self, name: &str, ir_type_info: IrTypeInfo) -> IrVariable {
+        let ir_variable_info = IrVariableInfo::new(name.into(), ir_type_info);
+        let ir_free_variable_id = self.ir_free_variables.push(ir_variable_info);
+        IrVariable::Free(ir_free_variable_id)
     }
 
-    fn new_variable_for(
+    fn new_free_variable_for(
         &mut self,
         name: &str,
         ir_type_info: IrTypeInfo,
         symbol_id: SymbolId,
-    ) -> IrVariableId {
-        let ir_variable_id = self.new_variable(name, ir_type_info);
-        self.symbols_to_variables.insert(symbol_id, ir_variable_id);
-        ir_variable_id
+    ) -> IrVariable {
+        let ir_variable = self.new_free_variable(name, ir_type_info);
+        self.symbols_to_variables
+            .insert(symbol_id, ir_variable.clone());
+        ir_variable
     }
 
-    fn new_t_var(&mut self, ir_type_info: IrTypeInfo) -> IrVariableId {
+    fn new_t_var(&mut self, ir_type_info: IrTypeInfo) -> IrVariable {
         let t_var_number = self.next_t_var_number();
-        self.new_variable(&format!("t_{}", t_var_number), ir_type_info)
+        self.new_free_variable(&format!("t_{}", t_var_number), ir_type_info)
     }
 
-    fn get_variable_for(&self, symbol_id: SymbolId) -> IrVariableId {
+    fn get_variable_for(&self, symbol_id: SymbolId) -> &IrVariable {
         self.symbols_to_variables
             .get(&symbol_id)
-            .cloned()
             .expect(&format!("No ir_variable for symbol_id {}", symbol_id))
     }
 
-    fn maybe_get_variable_for(&self, symbol_id: SymbolId) -> Option<IrVariableId> {
-        self.symbols_to_variables.get(&symbol_id).cloned()
+    fn maybe_get_variable_for(&self, symbol_id: SymbolId) -> Option<&IrVariable> {
+        self.symbols_to_variables.get(&symbol_id)
     }
 
     fn maybe_get_parameter_for(&self, symbol_id: SymbolId) -> Option<IrParameterId> {
         self.symbols_to_parameters.get(&symbol_id).cloned()
     }
 
-    fn take_variables(&mut self) -> Vec<IrVariable> {
-        std::mem::take(&mut self.ir_variables)
-    }
-
     fn take_parameters(&mut self) -> Vec<IrParameter> {
         std::mem::take(&mut self.ir_parameters)
     }
 }
 
 fn lower_to_ir_function(function: &Function, ctx: &AnalysisContext) -> IrFunction {
-    let mut fn_ctx =
-        LowerToIrFunctionContext::new(StorageEnvironment::new(function.parameters().len()));
+    let mut storage_env = StorageEnvironment::session_new(
+        &IrStackFrameVariables::new(),
+        &mut IrFreeVariables::new(),
+        &mut HashMap::new(),
+        function.parameters().len(),
+    );
+
+    let mut fn_ctx = LowerToIrFunctionContext::new(&mut storage_env);
 
     lower_to_ir_parameters(function, ctx, &mut fn_ctx);
 
@@ -257,12 +269,14 @@ fn lower_to_ir_function(function: &Function, ctx: &AnalysisContext) -> IrFunctio
     }
     fn_ctx.finish_block();
 
+    let blocks = std::mem::take(&mut fn_ctx.blocks);
     IrFunction::new(
         function_symbol.fqn_owned(),
-        fn_ctx.storage_env_mut().take_parameters(),
-        fn_ctx.storage_env_mut().take_variables(),
+        storage_env.take_parameters(),
+        storage_env.ir_stack_frame_variables.clone(),
+        storage_env.ir_free_variables.clone(),
         return_type_info_to_ir_type_info(return_type_info),
-        std::mem::take(&mut fn_ctx.blocks),
+        blocks,
     )
 }
 
@@ -326,16 +340,24 @@ fn lower_to_ir_let_statement(
     let type_info_id = ctx.nodes_to_type_infos()[&let_statement.node_id()];
     let type_info = &ctx.type_infos()[type_info_id];
 
-    let destination_ir_variable_id = fn_ctx.storage_env_mut().new_variable_for(
-        let_statement.declared_name(),
-        to_ir_type_info(type_info),
-        symbol_id,
-    );
+    // We first fetch from the storage environment because we may have already allocated storage
+    // for this variable (such as when we are top-level in a synthetic function).
+    let destination_ir_variable = fn_ctx
+        .storage_env()
+        .maybe_get_variable_for(symbol_id)
+        .cloned()
+        .unwrap_or_else(|| {
+            fn_ctx.storage_env_mut().new_free_variable_for(
+                let_statement.declared_name(),
+                to_ir_type_info(type_info),
+                symbol_id,
+            )
+        });
 
     let initializer_ir_operation =
         lower_expression_to_ir_operation(let_statement.initializer(), ctx, fn_ctx);
 
-    let ir_assign = IrAssign::new(destination_ir_variable_id, initializer_ir_operation);
+    let ir_assign = IrAssign::new(destination_ir_variable, initializer_ir_operation);
     let ir_statement = IrStatement::Assign(ir_assign);
     fn_ctx.current_block_statements.push(ir_statement);
 }
@@ -377,12 +399,14 @@ fn lower_to_ir_assign_statement(
     match assign_statement.destination() {
         Expression::Identifier(identifier) => {
             let destination_symbol_id = ctx.nodes_to_symbols()[&identifier.node_id()];
-            let destination_ir_variable_id =
-                fn_ctx.storage_env().get_variable_for(destination_symbol_id);
+            let destination_ir_variable = fn_ctx
+                .storage_env()
+                .get_variable_for(destination_symbol_id)
+                .clone();
 
             let ir_operation =
                 lower_expression_to_ir_operation(assign_statement.value(), ctx, fn_ctx);
-            let ir_assign = IrAssign::new(destination_ir_variable_id, ir_operation);
+            let ir_assign = IrAssign::new(destination_ir_variable, ir_operation);
             let ir_statement = IrStatement::Assign(ir_assign);
             fn_ctx.current_block_statements.push(ir_statement);
         }
@@ -417,9 +441,9 @@ fn lower_expression_to_ir_operation(
         Expression::Call(call) => IrOperation::Call(lower_to_ir_call(call, ctx, fn_ctx)),
         Expression::Identifier(identifier) => {
             let identifier_symbol_id = ctx.nodes_to_symbols()[&identifier.node_id()];
-            let identifier_ir_variable_id =
+            let identifier_ir_variable =
                 fn_ctx.storage_env().get_variable_for(identifier_symbol_id);
-            let ir_expression = IrExpression::Variable(identifier_ir_variable_id);
+            let ir_expression = IrExpression::Variable(identifier_ir_variable.clone());
             IrOperation::Load(ir_expression)
         }
         Expression::Integer(integer_literal) => {
@@ -453,18 +477,18 @@ fn lower_expression_to_ir_expression(
             // make destination temp var
             let result_type_info_id = ctx.nodes_to_type_infos()[&binary_expression.node_id()];
             let result_type_info = &ctx.type_infos()[result_type_info_id];
-            let destination_ir_variable_id = fn_ctx
+            let destination_ir_variable = fn_ctx
                 .storage_env_mut()
                 .new_t_var(to_ir_type_info(result_type_info));
 
             // make assign statement to destination temp var
-            let ir_assign = IrAssign::new(destination_ir_variable_id, ir_operation);
+            let ir_assign = IrAssign::new(destination_ir_variable.clone(), ir_operation);
             fn_ctx
                 .current_block_statements
                 .push(IrStatement::Assign(ir_assign));
 
             // return location of temp var
-            IrExpression::Variable(destination_ir_variable_id)
+            IrExpression::Variable(destination_ir_variable)
         }
         Expression::Negative(negative_expression) => {
             let operand =
@@ -477,17 +501,17 @@ fn lower_expression_to_ir_expression(
             ));
             let result_type_info_id = ctx.nodes_to_type_infos()[&negative_expression.node_id()];
             let result_type_info = &ctx.type_infos()[result_type_info_id];
-            let destination_ir_variable_id = fn_ctx
+            let destination_ir_variable = fn_ctx
                 .storage_env_mut()
                 .new_t_var(to_ir_type_info(result_type_info));
-            let ir_assign = IrAssign::new(destination_ir_variable_id, ir_operation);
+            let ir_assign = IrAssign::new(destination_ir_variable.clone(), ir_operation);
 
             // push the statement which does the multiply by negative one
             fn_ctx
                 .current_block_statements
                 .push(IrStatement::Assign(ir_assign));
 
-            IrExpression::Variable(destination_ir_variable_id)
+            IrExpression::Variable(destination_ir_variable)
         }
         Expression::Call(call) => {
             let ir_call = lower_to_ir_call(call, ctx, fn_ctx);
@@ -495,26 +519,26 @@ fn lower_expression_to_ir_expression(
             // make temp var
             let return_type_info_id = ctx.nodes_to_type_infos()[&call.node_id()];
             let return_type_info = &ctx.type_infos()[return_type_info_id];
-            let t_var_ir_variable_id = fn_ctx
+            let t_var_ir_variable = fn_ctx
                 .storage_env_mut()
                 .new_t_var(to_ir_type_info(return_type_info));
 
             // assign call to temp var, return temp var expression
             let ir_operation = IrOperation::Call(ir_call);
-            let ir_assign = IrAssign::new(t_var_ir_variable_id, ir_operation);
+            let ir_assign = IrAssign::new(t_var_ir_variable.clone(), ir_operation);
             fn_ctx
                 .current_block_statements
                 .push(IrStatement::Assign(ir_assign));
 
             // return an expression referencing the temp var
-            IrExpression::Variable(t_var_ir_variable_id)
+            IrExpression::Variable(t_var_ir_variable)
         }
         Expression::Identifier(identifier) => {
             let rhs_symbol_id = ctx.nodes_to_symbols()[&identifier.node_id()];
-            if let Some(rhs_ir_variable_id) =
+            if let Some(rhs_ir_variable) =
                 fn_ctx.storage_env().maybe_get_variable_for(rhs_symbol_id)
             {
-                IrExpression::Variable(rhs_ir_variable_id)
+                IrExpression::Variable(rhs_ir_variable.clone())
             } else if let Some(rhs_ir_parameter_id) =
                 fn_ctx.storage_env().maybe_get_parameter_for(rhs_symbol_id)
             {