-include $(foreach f,$(existing-targets),$(dir $(f)).$(notdir $(f)).cmd)
-ifneq ($(KBUILD_SRC),)
+ifneq ($(srctree),.)
# Create directories for object files if they do not exist
obj-dirs := $(sort $(obj) $(patsubst %/,%, $(dir $(targets))))
# If targets exist, their directories apparently exist. Skip mkdir.