build_scope

# File activerecord/lib/active_record/associations/preloader/association.rb, line 135
          def build_scope
            scope = klass.scope_for_association

            if reflection.type && !reflection.through_reflection?
              scope.where!(reflection.type => model.polymorphic_name)
            end

            scope.merge!(reflection_scope) unless reflection_scope.empty_scope?

            if preload_scope && !preload_scope.empty_scope?
              scope.merge!(preload_scope)
            end

            if preload_scope && preload_scope.strict_loading_value
              scope.strict_loading
            else
              scope
            end
          end