SkuCollection::create

public function create(): BaseSku
{
	/** @var BitrixCatalogv2ProductBaseProduct $parent */
	$parent = $this->getParent();

	if ($parent && $parent->isSimple())
	{
		/** @var BitrixCatalogv2ConverterProductConverter $converter */
		$converter = $this->container->get(Dependency::PRODUCT_CONVERTER);
		$converter->convert($parent, $converter::SKU_PRODUCT);
	}

	$sku = $this->createEntity();
	$this->add($sku);

	if (!$sku->hasName() && $parent->hasName())
	{
		$sku->setName($parent->getName());
	}

	return $sku;
}