https://github.com/rails/rails/blob/master/activerecord/lib/active_record/associations/preloader.rb#L3 http://stackoverflow.com/questions/1376212/how-to-determine-if-rails-association-is-eager-loaded
preload the association data
ActiveRecord::Associations::Preloader.new(students, [
{
:school => [
:reports,
],
},
:comments,
]).run