diff --git a/lib/lrama/option_parser.rb b/lib/lrama/option_parser.rb
index 5dc4a25d..71c55558 100644
--- a/lib/lrama/option_parser.rb
+++ b/lib/lrama/option_parser.rb
@@ -59,7 +59,7 @@ def parse_by_option_parser(argv)
         o.on('-S', '--skeleton=FILE', 'specify the skeleton to use') {|v| @options.skeleton = v }
         o.on('-t', 'reserved, do nothing') { }
         o.on('--debug', 'display debugging outputs of internal parser') {|v| @options.debug = true }
-        o.on('-D', '--define=NAME[=VALUE]', "similar to '%define NAME VALUE'") {|v| @options.define = v }
+        o.on('-D', '--define=NAME[=VALUE]', Array, "similar to '%define NAME VALUE'") {|v| @options.define = v }
         o.separator ''
         o.separator 'Output:'
         o.on('-H', '--header=[FILE]', 'also produce a header file named FILE') {|v| @options.header = true; @options.header_file = v }
diff --git a/lib/lrama/options.rb b/lib/lrama/options.rb
index 84414021..7d83420b 100644
--- a/lib/lrama/options.rb
+++ b/lib/lrama/options.rb
@@ -21,11 +21,5 @@ def initialize
       @y = STDIN
       @debug = false
     end
-
-    def define=(v)
-      v.split(',').each do |p_define|
-        @define.store *p_define.split('=')
-      end
-    end
   end
 end
diff --git a/lib/lrama/state.rb b/lib/lrama/state.rb
index a68b5b73..8f3e95ad 100644
--- a/lib/lrama/state.rb
+++ b/lib/lrama/state.rb
@@ -3,12 +3,13 @@
 require "lrama/state/resolved_conflict"
 require "lrama/state/shift"
 require "lrama/state/shift_reduce_conflict"
+require "lrama/state/inadequacy_annotation"
 
 module Lrama
   class State
     attr_reader :id, :accessing_symbol, :kernels, :conflicts, :resolved_conflicts,
                 :default_reduction_rule, :closure, :items, :predecessors
-    attr_accessor :shifts, :reduces
+    attr_accessor :shifts, :reduces, :lalr_isocore
 
     def initialize(id, accessing_symbol, kernels)
       @id = id
@@ -22,6 +23,7 @@ def initialize(id, accessing_symbol, kernels)
       @resolved_conflicts = []
       @default_reduction_rule = nil
       @predecessors = []
+      @lalr_isocore = self
     end
 
     def closure=(closure)
@@ -155,7 +157,7 @@ def internal_dependencies(shift, next_state)
       nterm_transitions.select {|other_shift, _|
         @items.find {|item| item.next_sym == shift.next_sym && item.lhs == other_shift.next_sym && item.symbols_after_dot.all?(&:nullable) }
       }.reduce([[shift, next_state]]) {|result, transition|
-        result += internal_follows(*transition)
+        result += internal_dependencies(*transition)
       }
     end
 
@@ -167,16 +169,111 @@ def successor_dependencies(shift, next_state)
       }
     end
 
+    def inspect
+      "#{id} -> #{@kernels.map(&:to_s).join(', ')}"
+    end
+
     def inadequacy_list
       return @inadequacy_list if @inadequacy_list
 
-      list = shifts.to_h {|shift| [shift.next_sym, [[shift, nil]]] }
-      reduces.each do |reduce|
-        reduce_list = (reduce.look_ahead || []).to_h {|sym| [sym, [[reduce, reduce.item]]] }
-        list.merge!(reduce_list) {|_, list_value, reduce_value| list_value + reduce_value }
+      shift_contributions = shifts.to_h {|shift|
+        [shift.next_sym, [shift]]
+      }
+      reduce_contributions = reduces.map {|reduce|
+        (reduce.look_ahead || []).to_h {|sym|
+          [sym, [reduce]]
+        }
+      }.reduce(Hash.new([])) {|hash, cont|
+        hash.merge(cont) {|_, a, b| a.union(b) }
+      }
+
+      list = shift_contributions.merge(reduce_contributions) {|_, a, b| a.union(b) }
+      @inadequacy_list = list.select {|token, actions| token.term? && actions.size > 1 }
+    end
+
+    def annotate_manifestation
+      inadequacy_list.map {|token, actions|
+        actions.map {|action|
+          if action.is_a?(Shift)
+            [InadequacyAnnotation.new(token: token, action: action, item: nil, contributed: false)]
+          elsif action.is_a?(Reduce)
+            if action.rule.empty_rule?
+              lhs_contributions(action.rule.lhs, token).map {|kernel, contributed|
+                InadequacyAnnotation.new(token: token, action: action, item: kernel, contributed: contributed)
+              }
+            else
+              kernels.map {|kernel|
+                contributed = kernel.rule == action.rule && kernel.end_of_rule?
+                InadequacyAnnotation.new(token: token, action: action, item: kernel, contributed: contributed)
+              }
+            end
+          end
+        }
+      }
+    end
+
+    def annotate_predecessor(annotation_list)
+      annotation_list.reduce([]) {|annotation|
+        next [token, {}] if annotation.no_contributions? || actions.any? {|action, hash|
+          p action, hash
+          hash.keys.any? {|item| hash[item] && item.position == 1 && compute_lhs_contributions(state, item.lhs, token).empty? }
+        }
+        [
+          token, actions.to_h {|action, hash|
+            [
+              action, hash.to_h {|item, _|
+                kernel = state.kernels.find {|k| k.rule == item.rule && k.position == item.position - 1 }
+                [kernel,
+                 hash[item] &&
+                 (
+                   !kernel.nil? && (state.item_lookahead_set[kernel].include?(token)) ||
+                   (item.position == 1 && compute_lhs_contributions(state, item.lhs, token)[item])
+                 )
+                ]
+              }
+            ]
+          }
+        ]
+      }
+    end
+
+    def item_lookahead_set
+      @item_lookahead_set ||=
+        kernels.to_h {|item|
+          value =
+            if item.position > 1
+              prev_state, prev_item = predecessor_with_item(item)
+              prev_state.item_lookahead_set[prev_item]
+            elsif item.position == 1
+              prev_state = predecessors.find {|p| p.shifts.any? {|shift| shift.next_sym == item.lhs } }
+              shift, next_state = prev_state.nterm_transitions.find {|shift, _| shift.next_sym == item.lhs }
+              prev_state.goto_follows(shift, next_state)
+            else
+              []
+            end
+          [item, value]
+        }
+    end
+
+    def item_lookahead_set=(k)
+      @item_lookahead_set = k
+    end
+
+    def predecessor_with_item(item)
+      predecessors.each do |state|
+        state.kernels.each do |kernel|
+          return [state, kernel] if kernel.rule == item.rule && kernel.position == item.position - 1
+        end
       end
+    end
 
-      @inadequacy_list = {self => list.select {|_, actions| actions.size > 1 }}
+    def lhs_contributions(sym, token)
+      shift, next_state = nterm_transitions.find {|sh, _| sh.next_sym == sym }
+      if always_follows(shift, next_state).include?(token)
+        []
+      else
+        kernels.map {|kernel| [kernel, follow_kernel?(kernel) && item_lookahead_set[kernel].include?(token)] }
+      end
     end
 
     def follow_kernel?(item)
@@ -187,8 +284,39 @@ def follow_kernel_items(shift, next_state, item)
       internal_dependencies(shift, next_state).any? {|shift, _| shift.next_sym == item.next_sym } && item.symbols_after_dot.all?(&:nullable)
     end
 
+    def next_terms
+      shifts.filter_map {|shift| shift.next_sym.term? && shift.next_sym }
+    end
+
     def append_predecessor(prev_state)
       @predecessors << prev_state
+      @predecessors.uniq!
+    end
+
+    def goto_follows(shift, next_state)
+      include_dependencies(shift, next_state).reduce([]) {|result, goto|
+        st, sh, next_st = goto
+        result.union(st.always_follows(sh, next_st))
+      }
+    end
+
+    def include_dependencies(shift, next_state)
+      internal = internal_dependencies(shift, next_state).map {|sh, next_st| [self, sh, next_st] }
+      pred = predecessor_dependencies(shift, next_state)
+
+      return internal if pred.empty?
+      dependency = internal.union(pred)
+
+      dependency.reduce(dependency) {|result, goto| result.union(compute_include_dependencies(*goto)) }
+    end
+
+    def predecessor_dependencies(shift, next_state)
+      item = kernels.find {|kernel| kernel.next_sym == shift.next_sym }
+      return [] unless item.symbols_after_transition.all?(&:nullable)
+
+      st = @predecessors.find {|p| p.items.find {|i| i.rule == item.rule && i.position == item.position - 1 } }
+      sh, next_st = s.nterm_transitions.find {|shift, _| shift.next_token == item.lhs }
+      [[s, sh, next_st]]
     end
   end
 end
diff --git a/lib/lrama/state/inadequacy_annotation.rb b/lib/lrama/state/inadequacy_annotation.rb
new file mode 100644
index 00000000..7a1f518d
--- /dev/null
+++ b/lib/lrama/state/inadequacy_annotation.rb
@@ -0,0 +1,9 @@
+module Lrama
+  class State
+    class InadequacyAnnotation < Struct.new(:token, :action, :item, :contributed, keyword_init: true)
+      def no_contributions?
+        item.nil? && !contributed
+      end
+    end
+  end
+end
diff --git a/lib/lrama/states.rb b/lib/lrama/states.rb
index 656a3e22..7ca627f7 100644
--- a/lib/lrama/states.rb
+++ b/lib/lrama/states.rb
@@ -96,6 +96,14 @@ def compute
     def compute_ielr
       report_duration(:compute_predecessors) { compute_predecessors }
       report_duration(:split_states) { split_states }
+      @states.each {|state| p state, state.transitions, state.item_lookahead_set }
+      report_duration(:compute_direct_read_sets) { compute_direct_read_sets }
+      report_duration(:compute_reads_relation) { compute_reads_relation }
+      report_duration(:compute_read_sets) { compute_read_sets }
+      report_duration(:compute_includes_relation) { compute_includes_relation }
+      report_duration(:compute_lookback_relation) { compute_lookback_relation }
+      report_duration(:compute_follow_sets) { compute_follow_sets }
+      report_duration(:compute_look_ahead_sets) { compute_look_ahead_sets }
     end
 
     def reporter
@@ -570,19 +578,23 @@ def compute_predecessors
     end
 
     def split_states
-      @item_lookahead_set = {}
-      @lalr_isocores = Hash.new {|hash, key| hash[key] = key }
       @ielr_isocores = Hash.new {|hash, key| hash[key] = [key] }
       @lookaheads_recomputed = Hash.new {|hash, key| hash[key] = false }
-      @states.each do |state|
-        state.transitions.each do |shift, next_state|
-          compute_state(state, shift, next_state)
+      transition_queue = []
+      @states.first.transitions.each do |shift, next_state|
+        transition_queue << [@states.first, shift, next_state]
+      end
+      until transition_queue.empty?
+        state, shift, next_state = transition_queue.shift
+        compute_state(state, shift, next_state)
+        next_state.transitions.each do |sh, next_st|
+          transition_queue << [next_state, sh, next_st]
         end
       end
     end
 
     def merge_lookaheads(state, k)
-      return if state.kernels.all? {|item| (k[item] - item_lookahead_set(state)[item]).empty? }
+      return if state.kernels.all? {|item| (k[item] - state.item_lookahead_set[item]).empty? }
 
       state.transitions.each do |shift, next_state|
         next if @lookaheads_recomputed[next_state]
@@ -603,18 +615,19 @@ def compute_state(state, shift, next_state)
           new_state.set_items_to_state(sh.next_items, next_state)
         end
         @states << new_state
-        @lalr_isocores[new_state] = s
+        new_state.lalr_isocore = s
         @ielr_isocores[s] << new_state
         @ielr_isocores[s].each do |st|
           @ielr_isocores[st] = @ielr_isocores[s]
         end
         @lookaheads_recomputed[new_state] = true
-        @item_lookahead_set[new_state] = k
+        new_state.item_lookahead_set = k
         state.update_transition(shift, new_state)
       elsif(!@lookaheads_recomputed[s])
-        @item_lookahead_set[s] = k
+        s.item_lookahead_set = k
         @lookaheads_recomputed[s] = true
       else
+        state.update_transition(shift, s)
         merge_lookaheads(s, k)
       end
     end
@@ -623,29 +636,33 @@ def propagate_lookaheads(state, next_state)
       next_state.kernels.to_h {|item|
         lookahead_sets =
           if item.position == 1
-            compute_goto_follow_set(@lalr_isocores[state], item.lhs)
+            compute_goto_follow_set(state.lalr_isocore, item.lhs)
           else
             kernel = state.kernels.find {|k| k.rule == item.rule && k.position == item.position - 1 }
-            item_lookahead_set(state)[kernel]
+            state.item_lookahead_set[kernel]
           end
 
+        # p [state, lookahead_sets, lookahead_set_filters(next_state)[item]]
+
         [item, lookahead_sets & lookahead_set_filters(next_state)[item]]
       }
     end
 
     def lookahead_set_filters(state)
+      p state
       state.kernels.to_h {|kernel|
+        # p [state, kernel, annotation_list(@lalr_isocores[state])]
         [kernel,
-        annotation_list(@lalr_isocores[state])[@lalr_isocores[state]].filter_map {|token, actions|
+         annotation_list(state.lalr_isocore).filter_map {|token, actions|
           token if token.term? && actions.any? {|item, _| item == kernel }
         }]
       }
     end
 
     def is_compatible(state, k)
-      @lookaheads_recomputed[state] ||
-        annotation_list(@lalr_isocores[state])[@lalr_isocores[state]].all? {|token, actions|
-          a = dominant_contribution(state, token, actions, item_lookahead_set(state))
+      !@lookaheads_recomputed[state] ||
+        annotation_list(state.lalr_isocores).all? {|token, actions|
+          a = dominant_contribution(state, token, actions, state.item_lookahead_set)
           b = dominant_contribution(state, token, actions, k)
           a.empty? || b.empty? || a == b
         }
@@ -669,119 +686,15 @@ def compute_goto_follow_set(state, nterm_token)
       state.always_follows(shift, next_state).union(state.kernels.select {|item|
         state.follow_kernel_items(shift, next_state, item)
       }.reduce([]) {|result, item|
-        result.union(item_lookahead_set(state)[item])
+        result.union(state.item_lookahead_set[item])
       })
     end
 
-    def item_lookahead_set(state)
-      @item_lookahead_set[state] ||=
-        state.kernels.to_h {|item|
-          value =
-            if item.position > 1
-              prev_state, prev_item = predecessor_with_item(state, item)
-              item_lookahead_set(prev_state)[prev_item]
-            elsif item.position == 1
-              prev_state = state.predecessors.find {|p| p.shifts.any? {|shift| shift.next_sym == item.lhs } }
-              shift, next_state = prev_state.nterm_transitions.find {|shift, _| shift.next_sym == item.lhs }
-              goto_follows(prev_state, shift, next_state)
-            else
-              []
-            end
-          [item, value]
-        }
-    end
-
-    def predecessor_with_item(state, item)
-      state.predecessors.each do |state|
-        state.kernels.each do |kernel|
-          return [state, kernel] if kernel.rule == item.rule && kernel.position == item.position - 1
-        end
-      end
-    end
-
-    def goto_follows(state, shift, next_state)
-      compute_include_dependencies(state, shift, next_state).reduce([]) {|result, goto|
-        st, sh, next_st = goto
-        result.union(st.always_follows(sh, next_st))
-      }
-    end
-
-    def compute_include_dependencies(state, shift, next_state)
-      internal = state.internal_dependencies(shift, next_state).map {|sh, next_st| [state, sh, next_st] }
-
-      item = state.kernels.find {|kernel| kernel.next_sym == shift.next_sym }
-      return internal unless item.symbols_after_dot.all?(&:nullable)
-
-      s, i = state, item
-      while i.position > 0
-        s = predecessors(s).find {|p| p.kernels.find {|item| item.rule == i.rule && item.position == i.position - 1 } }
-        i = s.kernels.find {|item| item.rule == i.rule && item.position == i.position - 1 }
-      end
-
-      p_shift, p_next_state = s.transitions.find {|sh, _| sh.next_sym == item.lhs }
-      internal.union([[s, p_shift, p_next_state]])
-    end
-
     def annotation_list(state)
-      manifestations = state.inadequacy_list.transform_values {|hash| hash.to_h {|token, actions| [token, annotate_manifestation(state, token, actions)] } }
-      state.transitions.reduce(manifestations) {|item, transition|
-        item.merge(annotate_predecessor(state, transition[1], annotation_list(transition[1])[transition[1]])) {|state, annotations, other_annotations|
-          annotations.merge(other_annotations) {|token, actions, other_actions|
-            actions.merge(other_actions) {|action, items, other_items|
-              items.merge(other_items) {|item, bool, other_bool|
-                raise if bool != other_bool
-                bool
-              }
-            }
-          }
-        }
-      }
-    end
-
-    def annotate_manifestation(state, token, actions)
-      actions.to_h {|action, item|
-        [action,
-         if action.is_a?(State::Shift)
-           {}
-         elsif action.is_a?(State::Reduce)
-           if item.empty_rule?
-             compute_lhs_contributions(state, item.lhs, token)
-           else
-             state.kernels.to_h {|kernel| [kernel, kernel.rule == item.rule && kernel.end_of_rule?] }
-           end
-         end
-        ]
-      }
-    end
-
-    def compute_lhs_contributions(state, sym, token)
-      shift, next_state = state.nterm_transitions.find {|sh, _| sh.next_sym == sym }
-      if state.always_follows(shift, next_state).include?(token)
-        {}
-      else
-        state.kernels.to_h {|kernel| [kernel, state.follow_kernel?(kernel) && item_lookahead_set(state)[kernel].include?(token)] }
-      end
-    end
-
-    def annotate_predecessor(state, next_state, annotation_list)
-      {state => annotation_list.to_h {|token, actions|
-        next [token, {}] if actions.empty? || actions.any? {|action, hash|
-          hash.keys.any? {|item| hash[item] && item.position == 1 && compute_lhs_contributions(state, item.lhs, token).empty? }
-        }
-        [token, actions.to_h {|action, hash|
-          [action, hash.to_h {|item, _|
-            kernel = state.kernels.find {|k| k.rule == item.rule && k.position == item.position - 1 }
-            [kernel,
-             hash[item] &&
-             (
-               !kernel.nil? && (item_lookahead_set(state)[kernel].include?(token)) ||
-               (item.position == 1 && compute_lhs_contributions(state, item.lhs, token)[item])
-             )
-            ]
-          }]
-        }]
-      }
-      }
+      manifestations = state.annotate_manifestation
+      predecessors = state.transitions.map {|_, next_state| state.annotate_predecessor(annotation_list(next_state)) }
+      p state, state.inadequacy_list, manifestations, predecessors
+      manifestations + predecessors
     end
   end
 end
diff --git a/lib/lrama/states/item.rb b/lib/lrama/states/item.rb
index 31b74b9d..8a36bc1e 100644
--- a/lib/lrama/states/item.rb
+++ b/lib/lrama/states/item.rb
@@ -62,6 +62,10 @@ def symbols_after_dot
         rhs[position..-1]
       end
 
+      def symbols_after_transition
+        rhs[position+1..-1]
+      end
+
       def to_s
         "#{lhs.id.s_value}: #{display_name}"
       end
diff --git a/sample/calc.y b/sample/calc.y
index 5c291105..10da33b2 100644
--- a/sample/calc.y
+++ b/sample/calc.y
@@ -25,6 +25,7 @@ static int yyerror(YYLTYPE *loc, const char *str);
 %union {
     int val;
 }
+%define lr.type ielr
 %token LF
 %token <val> NUM
 %type <val> expr
diff --git a/spec/fixtures/integration/calculator.y b/spec/fixtures/integration/calculator.y
index 21e38ea8..6dffb307 100644
--- a/spec/fixtures/integration/calculator.y
+++ b/spec/fixtures/integration/calculator.y
@@ -16,6 +16,7 @@ static int yyerror(YYLTYPE *loc, const char *str);
 %type <val> expr
 %left '+' '-'
 %left '*' '/'
+%define lr.type ielr
 
 %%
 
diff --git a/spec/fixtures/integration/ielr.y b/spec/fixtures/integration/ielr.y
new file mode 100644
index 00000000..d8680a30
--- /dev/null
+++ b/spec/fixtures/integration/ielr.y
@@ -0,0 +1,62 @@
+%{
+#include <stdio.h>
+#include <stdlib.h>
+#include "y.tab.h"
+#define YYDEBUG 1
+static int yylex(YYSTYPE *val, YYLTYPE *loc);
+static int yyerror(YYLTYPE *loc, const char *str);
+%}
+
+%union {
+    int val;
+}
+
+%token a
+%token b
+%token c
+%define lr.type ielr
+
+%%
+S: a A B a
+ | b A B b
+A: a C D E
+B: c
+ | // empty
+C: D
+D: a
+E: a
+ | // empty
+
+%%
+
+static int yylex(YYSTYPE *yylval, YYLTYPE *loc) {
+    int c = getchar();
+    printf("%c\n", c);
+    int val;
+
+    switch (c) {
+    case ' ': case '\t':
+        return yylex(yylval, loc);
+
+    case 'a': case 'b': case 'c':
+        return c;
+
+    case '\n':
+        exit(0);
+
+    default:
+        fprintf(stderr, "unknown character: %c\n", c);
+        exit(1);
+    }
+}
+
+static int yyerror(YYLTYPE *loc, const char *str) {
+    fprintf(stderr, "parse error: %s\n", str);
+    return 0;
+}
+
+int main() {
+    printf("Enter the formula:\n");
+    yyparse();
+    return 0;
+}
diff --git a/spec/lrama/state_spec.rb b/spec/lrama/state_spec.rb
new file mode 100644
index 00000000..df20b1df
--- /dev/null
+++ b/spec/lrama/state_spec.rb
@@ -0,0 +1,29 @@
+RSpec.describe Lrama::State do
+  let(:grammar) { <<-FILE }
+  %union {
+      int val;
+  }
+
+  %token a
+  %token b
+  %token c
+  %define lr.type ielr
+
+  %%
+  S: a A B a
+   | b A B b
+  A: a C D E
+  B: c
+   | // empty
+  C: D
+  D: a
+  E: a
+   | // empty
+  %%
+  FILE
+
+
+  describe '#internal_dependencies' do
+
+  end
+end
diff --git a/spec/lrama/states_spec.rb b/spec/lrama/states_spec.rb
index e611c22c..22825321 100644
--- a/spec/lrama/states_spec.rb
+++ b/spec/lrama/states_spec.rb
@@ -1910,4 +1910,17 @@ class : keyword_class tSTRING keyword_end %prec tPLUS
       end
     end
   end
+
+  describe '#compute_ielr' do
+    it 'recompute states' do
+      path = "integration/ielr.y"
+      y = File.read(fixture_path(path))
+      grammar = Lrama::Parser.new(y, path).parse
+      grammar.prepare
+      grammar.validate!
+      states = Lrama::States.new(grammar, warning)
+      states.compute
+      states.compute_ielr
+    end
+  end
 end