new_record

# File activerecord/lib/active_record/associations/has_one_association.rb, line 110
        def new_record(replace_existing)
          # Make sure we load the target first, if we plan on replacing the existing
          # instance. Otherwise, if the target has not previously been loaded
          # elsewhere, the instance we create will get orphaned.
          load_target if replace_existing
          record = @reflection.klass.send(:with_scope, :create => construct_scope[:create]) do
            yield @reflection
          end

          if replace_existing
            replace(record, true) 
          else
            record[@reflection.primary_key_name] = @owner.id unless @owner.new_record?
            self.target = record
            set_inverse_instance(record, @owner)
          end

          record
        end