diff --git a/src/jit/CMakeLists.txt b/src/jit/CMakeLists.txt
index daf58f3..dd3a865 100644
--- a/src/jit/CMakeLists.txt
+++ b/src/jit/CMakeLists.txt
@@ -3,6 +3,7 @@ add_library(jit STATIC)
 target_sources(jit PRIVATE
     ${CMAKE_CURRENT_SOURCE_DIR}/decoder/arm32.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/ir/type.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/ir/value.cpp
 )
 
 target_link_libraries(jit PRIVATE common host)
diff --git a/src/jit/ir/value.cpp b/src/jit/ir/value.cpp
new file mode 100644
index 0000000..6ee5e9f
--- /dev/null
+++ b/src/jit/ir/value.cpp
@@ -0,0 +1,57 @@
+#include "type.h"
+#include "common/passert.h"
+#include <stdint.h>
+
+namespace pound::jit::ir 
+{
+typedef struct
+{
+    type_t type;
+    union
+    {
+        uint64_t immediate_u64;
+        uint32_t immediate_u32;
+        uint8_t  immediate_u8;
+        bool     immediate_u1;
+    } inner;
+} value_t;
+
+void
+value_init (value_t *value)
+{
+    PVM_ASSERT(nullptr != value);
+    value->type = IR_TYPE_VOID;
+}
+
+void
+value_init_from_u64 (value_t *value, uint64_t u64)
+{
+    PVM_ASSERT(nullptr != value);
+    value->type                = IR_TYPE_U64;
+    value->inner.immediate_u64 = u64;
+}
+
+void
+value_init_from_u32 (value_t *value, uint32_t u32)
+{
+    PVM_ASSERT(nullptr != value);
+    value->type                = IR_TYPE_U32;
+    value->inner.immediate_u32 = u32;
+}
+
+void
+value_init_from_u8 (value_t *value, uint8_t u8)
+{
+    PVM_ASSERT(nullptr != value);
+    value->type               = IR_TYPE_U8;
+    value->inner.immediate_u8 = u8;
+}
+
+void
+value_init_from_u1 (value_t *value, bool u1)
+{
+    PVM_ASSERT(nullptr != value);
+    value->type               = IR_TYPE_U1;
+    value->inner.immediate_u1 = u1;
+}
+}