docs: public InternalTenantContext createInternalTenantContext(final Long tenantRecordId, @Nullable final Long accountRecordId) {
          populateMDCContext(null, accountRecordId, tenantRecordId);
  
          if (accountRecordId == null) {
              return new InternalTenantContext(tenantRecordId);
          } else {
              final ImmutableAccountData immutableAccountData = getImmutableAccountData(accountRecordId, tenantRecordId);
              final DateTimeZone fixedOffsetTimeZone = immutableAccountData.getFixedOffsetTimeZone();
              final DateTime referenceTime = immutableAccountData.getReferenceTime();
              return new InternalTenantContext(tenantRecordId, accountRecordId, fixedOffsetTimeZone, referenceTime);
          }
      }