[PATCH] newlib: migrate from INCLUDES to AM

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* [PATCH] newlib: migrate from INCLUDES to AM_CPPFLAGS
@ 2021-12-31 18:53 Mike Frysinger
  2022-01-05 12:11 ` Corinna Vinschen
  0 siblings, 1 reply; 2+ messages in thread
From: Mike Frysinger @ 2021-12-31 18:53 UTC (permalink / raw)
  To: newlib

Since automake deprecated the INCLUDES name in favor of AM_CPPFLAGS,
change all existing users over.  The generated code is the same since
the two variables have been used in the same exact places by design.

There are other cleanups to be done, but lets focus on just renaming
here so we can upgrade to a newer automake version w/out triggering
new warnings.
---
 newlib/iconvdata/Makefile.am                                | 2 +-
 newlib/iconvdata/Makefile.in                                | 2 +-
 newlib/libc/argz/Makefile.am                                | 2 +-
 newlib/libc/argz/Makefile.in                                | 2 +-
 newlib/libc/ctype/Makefile.am                               | 2 +-
 newlib/libc/ctype/Makefile.in                               | 2 +-
 newlib/libc/errno/Makefile.am                               | 2 +-
 newlib/libc/errno/Makefile.in                               | 2 +-
 newlib/libc/iconv/Makefile.am                               | 2 +-
 newlib/libc/iconv/Makefile.in                               | 2 +-
 newlib/libc/iconv/ccs/Makefile.am                           | 2 +-
 newlib/libc/iconv/ccs/Makefile.in                           | 2 +-
 newlib/libc/iconv/ces/Makefile.am                           | 2 +-
 newlib/libc/iconv/ces/Makefile.in                           | 2 +-
 newlib/libc/iconv/lib/Makefile.am                           | 2 +-
 newlib/libc/iconv/lib/Makefile.in                           | 2 +-
 newlib/libc/locale/Makefile.am                              | 2 +-
 newlib/libc/locale/Makefile.in                              | 2 +-
 newlib/libc/machine/a29k/Makefile.am                        | 4 ++--
 newlib/libc/machine/a29k/Makefile.in                        | 4 ++--
 newlib/libc/machine/aarch64/Makefile.am                     | 4 ++--
 newlib/libc/machine/aarch64/Makefile.in                     | 4 ++--
 newlib/libc/machine/amdgcn/Makefile.am                      | 4 ++--
 newlib/libc/machine/amdgcn/Makefile.in                      | 4 ++--
 newlib/libc/machine/arc/Makefile.am                         | 2 +-
 newlib/libc/machine/arc/Makefile.in                         | 2 +-
 newlib/libc/machine/arm/Makefile.am                         | 4 ++--
 newlib/libc/machine/arm/Makefile.in                         | 4 ++--
 newlib/libc/machine/bfin/Makefile.am                        | 4 ++--
 newlib/libc/machine/bfin/Makefile.in                        | 4 ++--
 newlib/libc/machine/cr16/Makefile.am                        | 4 ++--
 newlib/libc/machine/cr16/Makefile.in                        | 4 ++--
 newlib/libc/machine/cris/Makefile.am                        | 4 ++--
 newlib/libc/machine/cris/Makefile.in                        | 4 ++--
 newlib/libc/machine/crx/Makefile.am                         | 4 ++--
 newlib/libc/machine/crx/Makefile.in                         | 4 ++--
 newlib/libc/machine/csky/Makefile.am                        | 4 ++--
 newlib/libc/machine/csky/Makefile.in                        | 4 ++--
 newlib/libc/machine/d10v/Makefile.am                        | 4 ++--
 newlib/libc/machine/d10v/Makefile.in                        | 4 ++--
 newlib/libc/machine/d30v/Makefile.am                        | 4 ++--
 newlib/libc/machine/d30v/Makefile.in                        | 4 ++--
 newlib/libc/machine/epiphany/Makefile.am                    | 4 ++--
 newlib/libc/machine/epiphany/Makefile.in                    | 4 ++--
 newlib/libc/machine/fr30/Makefile.am                        | 4 ++--
 newlib/libc/machine/fr30/Makefile.in                        | 4 ++--
 newlib/libc/machine/frv/Makefile.am                         | 4 ++--
 newlib/libc/machine/frv/Makefile.in                         | 4 ++--
 newlib/libc/machine/ft32/Makefile.am                        | 4 ++--
 newlib/libc/machine/ft32/Makefile.in                        | 4 ++--
 newlib/libc/machine/h8300/Makefile.am                       | 4 ++--
 newlib/libc/machine/h8300/Makefile.in                       | 4 ++--
 newlib/libc/machine/h8500/Makefile.am                       | 4 ++--
 newlib/libc/machine/h8500/Makefile.in                       | 4 ++--
 newlib/libc/machine/hppa/Makefile.am                        | 4 ++--
 newlib/libc/machine/hppa/Makefile.in                        | 4 ++--
 newlib/libc/machine/i386/Makefile.am                        | 4 ++--
 newlib/libc/machine/i386/Makefile.in                        | 4 ++--
 newlib/libc/machine/i960/Makefile.am                        | 4 ++--
 newlib/libc/machine/i960/Makefile.in                        | 4 ++--
 newlib/libc/machine/iq2000/Makefile.am                      | 4 ++--
 newlib/libc/machine/iq2000/Makefile.in                      | 4 ++--
 newlib/libc/machine/lm32/Makefile.am                        | 4 ++--
 newlib/libc/machine/lm32/Makefile.in                        | 4 ++--
 newlib/libc/machine/m32c/Makefile.am                        | 4 ++--
 newlib/libc/machine/m32c/Makefile.in                        | 4 ++--
 newlib/libc/machine/m32r/Makefile.am                        | 4 ++--
 newlib/libc/machine/m32r/Makefile.in                        | 4 ++--
 newlib/libc/machine/m68hc11/Makefile.am                     | 4 ++--
 newlib/libc/machine/m68hc11/Makefile.in                     | 4 ++--
 newlib/libc/machine/m68k/Makefile.am                        | 4 ++--
 newlib/libc/machine/m68k/Makefile.in                        | 4 ++--
 newlib/libc/machine/m88k/Makefile.am                        | 4 ++--
 newlib/libc/machine/m88k/Makefile.in                        | 4 ++--
 newlib/libc/machine/mep/Makefile.am                         | 4 ++--
 newlib/libc/machine/mep/Makefile.in                         | 4 ++--
 newlib/libc/machine/microblaze/Makefile.am                  | 4 ++--
 newlib/libc/machine/microblaze/Makefile.in                  | 4 ++--
 newlib/libc/machine/mips/Makefile.am                        | 4 ++--
 newlib/libc/machine/mips/Makefile.in                        | 4 ++--
 newlib/libc/machine/mn10200/Makefile.am                     | 4 ++--
 newlib/libc/machine/mn10200/Makefile.in                     | 4 ++--
 newlib/libc/machine/mn10300/Makefile.am                     | 4 ++--
 newlib/libc/machine/mn10300/Makefile.in                     | 4 ++--
 newlib/libc/machine/moxie/Makefile.am                       | 4 ++--
 newlib/libc/machine/moxie/Makefile.in                       | 4 ++--
 newlib/libc/machine/msp430/Makefile.am                      | 4 ++--
 newlib/libc/machine/msp430/Makefile.in                      | 4 ++--
 newlib/libc/machine/mt/Makefile.am                          | 4 ++--
 newlib/libc/machine/mt/Makefile.in                          | 4 ++--
 newlib/libc/machine/nds32/Makefile.am                       | 4 ++--
 newlib/libc/machine/nds32/Makefile.in                       | 4 ++--
 newlib/libc/machine/necv70/Makefile.am                      | 4 ++--
 newlib/libc/machine/necv70/Makefile.in                      | 4 ++--
 newlib/libc/machine/nios2/Makefile.am                       | 4 ++--
 newlib/libc/machine/nios2/Makefile.in                       | 4 ++--
 newlib/libc/machine/nvptx/Makefile.am                       | 4 ++--
 newlib/libc/machine/nvptx/Makefile.in                       | 4 ++--
 newlib/libc/machine/or1k/Makefile.am                        | 4 ++--
 newlib/libc/machine/or1k/Makefile.in                        | 4 ++--
 newlib/libc/machine/powerpc/Makefile.am                     | 4 ++--
 newlib/libc/machine/powerpc/Makefile.in                     | 4 ++--
 newlib/libc/machine/pru/Makefile.am                         | 4 ++--
 newlib/libc/machine/pru/Makefile.in                         | 4 ++--
 newlib/libc/machine/riscv/Makefile.am                       | 4 ++--
 newlib/libc/machine/riscv/Makefile.in                       | 4 ++--
 newlib/libc/machine/rl78/Makefile.am                        | 4 ++--
 newlib/libc/machine/rl78/Makefile.in                        | 4 ++--
 newlib/libc/machine/rx/Makefile.am                          | 4 ++--
 newlib/libc/machine/rx/Makefile.in                          | 4 ++--
 newlib/libc/machine/sh/Makefile.am                          | 4 ++--
 newlib/libc/machine/sh/Makefile.in                          | 4 ++--
 newlib/libc/machine/sparc/Makefile.am                       | 4 ++--
 newlib/libc/machine/sparc/Makefile.in                       | 4 ++--
 newlib/libc/machine/spu/Makefile.am                         | 4 ++--
 newlib/libc/machine/spu/Makefile.in                         | 4 ++--
 newlib/libc/machine/tic4x/Makefile.am                       | 4 ++--
 newlib/libc/machine/tic4x/Makefile.in                       | 4 ++--
 newlib/libc/machine/tic6x/Makefile.am                       | 4 ++--
 newlib/libc/machine/tic6x/Makefile.in                       | 4 ++--
 newlib/libc/machine/tic80/Makefile.am                       | 4 ++--
 newlib/libc/machine/tic80/Makefile.in                       | 4 ++--
 newlib/libc/machine/v850/Makefile.am                        | 4 ++--
 newlib/libc/machine/v850/Makefile.in                        | 4 ++--
 newlib/libc/machine/visium/Makefile.am                      | 4 ++--
 newlib/libc/machine/visium/Makefile.in                      | 4 ++--
 newlib/libc/machine/w65/Makefile.am                         | 4 ++--
 newlib/libc/machine/w65/Makefile.in                         | 4 ++--
 newlib/libc/machine/x86_64/Makefile.am                      | 4 ++--
 newlib/libc/machine/x86_64/Makefile.in                      | 4 ++--
 newlib/libc/machine/xc16x/Makefile.am                       | 4 ++--
 newlib/libc/machine/xc16x/Makefile.in                       | 4 ++--
 newlib/libc/machine/xscale/Makefile.am                      | 4 ++--
 newlib/libc/machine/xscale/Makefile.in                      | 4 ++--
 newlib/libc/machine/xstormy16/Makefile.am                   | 6 +++---
 newlib/libc/machine/xstormy16/Makefile.in                   | 6 +++---
 newlib/libc/machine/z8k/Makefile.am                         | 4 ++--
 newlib/libc/machine/z8k/Makefile.in                         | 4 ++--
 newlib/libc/misc/Makefile.am                                | 2 +-
 newlib/libc/misc/Makefile.in                                | 2 +-
 newlib/libc/posix/Makefile.am                               | 2 +-
 newlib/libc/posix/Makefile.in                               | 2 +-
 newlib/libc/reent/Makefile.am                               | 2 +-
 newlib/libc/reent/Makefile.in                               | 2 +-
 newlib/libc/search/Makefile.am                              | 2 +-
 newlib/libc/search/Makefile.in                              | 2 +-
 newlib/libc/signal/Makefile.am                              | 2 +-
 newlib/libc/signal/Makefile.in                              | 2 +-
 newlib/libc/ssp/Makefile.am                                 | 2 +-
 newlib/libc/ssp/Makefile.in                                 | 2 +-
 newlib/libc/stdio/Makefile.am                               | 2 +-
 newlib/libc/stdio/Makefile.in                               | 2 +-
 newlib/libc/stdio64/Makefile.am                             | 2 +-
 newlib/libc/stdio64/Makefile.in                             | 2 +-
 newlib/libc/stdlib/Makefile.am                              | 2 +-
 newlib/libc/stdlib/Makefile.in                              | 2 +-
 newlib/libc/string/Makefile.am                              | 2 +-
 newlib/libc/string/Makefile.in                              | 2 +-
 newlib/libc/sys/a29khif/Makefile.am                         | 4 ++--
 newlib/libc/sys/a29khif/Makefile.in                         | 4 ++--
 newlib/libc/sys/amdgcn/Makefile.am                          | 4 ++--
 newlib/libc/sys/amdgcn/Makefile.in                          | 4 ++--
 newlib/libc/sys/arm/Makefile.am                             | 4 ++--
 newlib/libc/sys/arm/Makefile.in                             | 4 ++--
 newlib/libc/sys/d10v/Makefile.am                            | 4 ++--
 newlib/libc/sys/d10v/Makefile.in                            | 4 ++--
 newlib/libc/sys/decstation/Makefile.am                      | 4 ++--
 newlib/libc/sys/decstation/Makefile.in                      | 4 ++--
 newlib/libc/sys/epiphany/Makefile.am                        | 4 ++--
 newlib/libc/sys/epiphany/Makefile.in                        | 4 ++--
 newlib/libc/sys/h8300hms/Makefile.am                        | 4 ++--
 newlib/libc/sys/h8300hms/Makefile.in                        | 4 ++--
 newlib/libc/sys/h8500hms/Makefile.am                        | 4 ++--
 newlib/libc/sys/h8500hms/Makefile.in                        | 4 ++--
 newlib/libc/sys/linux/Makefile.am                           | 2 +-
 newlib/libc/sys/linux/Makefile.in                           | 2 +-
 newlib/libc/sys/linux/argp/Makefile.am                      | 2 +-
 newlib/libc/sys/linux/argp/Makefile.in                      | 2 +-
 newlib/libc/sys/linux/cmath/Makefile.am                     | 2 +-
 newlib/libc/sys/linux/cmath/Makefile.in                     | 2 +-
 newlib/libc/sys/linux/dl/Makefile.am                        | 2 +-
 newlib/libc/sys/linux/dl/Makefile.in                        | 2 +-
 newlib/libc/sys/linux/iconv/Makefile.am                     | 2 +-
 newlib/libc/sys/linux/iconv/Makefile.in                     | 2 +-
 newlib/libc/sys/linux/intl/Makefile.am                      | 2 +-
 newlib/libc/sys/linux/intl/Makefile.in                      | 2 +-
 newlib/libc/sys/linux/linuxthreads/Makefile.am              | 2 +-
 newlib/libc/sys/linux/linuxthreads/Makefile.in              | 2 +-
 newlib/libc/sys/linux/linuxthreads/machine/i386/Makefile.am | 4 ++--
 newlib/libc/sys/linux/linuxthreads/machine/i386/Makefile.in | 4 ++--
 newlib/libc/sys/linux/machine/i386/Makefile.am              | 4 ++--
 newlib/libc/sys/linux/machine/i386/Makefile.in              | 4 ++--
 newlib/libc/sys/linux/net/Makefile.am                       | 2 +-
 newlib/libc/sys/linux/net/Makefile.in                       | 2 +-
 newlib/libc/sys/m88kbug/Makefile.am                         | 4 ++--
 newlib/libc/sys/m88kbug/Makefile.in                         | 4 ++--
 newlib/libc/sys/mmixware/Makefile.am                        | 4 ++--
 newlib/libc/sys/mmixware/Makefile.in                        | 4 ++--
 newlib/libc/sys/netware/Makefile.am                         | 4 ++--
 newlib/libc/sys/netware/Makefile.in                         | 4 ++--
 newlib/libc/sys/or1k/Makefile.am                            | 4 ++--
 newlib/libc/sys/or1k/Makefile.in                            | 4 ++--
 newlib/libc/sys/phoenix/Makefile.am                         | 2 +-
 newlib/libc/sys/phoenix/Makefile.in                         | 2 +-
 newlib/libc/sys/phoenix/machine/arm/Makefile.am             | 4 ++--
 newlib/libc/sys/phoenix/machine/arm/Makefile.in             | 4 ++--
 newlib/libc/sys/rdos/Makefile.am                            | 4 ++--
 newlib/libc/sys/rdos/Makefile.in                            | 4 ++--
 newlib/libc/sys/rtems/Makefile.am                           | 4 ++--
 newlib/libc/sys/rtems/Makefile.in                           | 4 ++--
 newlib/libc/sys/sh/Makefile.am                              | 4 ++--
 newlib/libc/sys/sh/Makefile.in                              | 4 ++--
 newlib/libc/sys/sparc64/Makefile.am                         | 4 ++--
 newlib/libc/sys/sparc64/Makefile.in                         | 4 ++--
 newlib/libc/sys/sun4/Makefile.am                            | 4 ++--
 newlib/libc/sys/sun4/Makefile.in                            | 4 ++--
 newlib/libc/sys/sysmec/Makefile.am                          | 4 ++--
 newlib/libc/sys/sysmec/Makefile.in                          | 4 ++--
 newlib/libc/sys/sysnec810/Makefile.am                       | 4 ++--
 newlib/libc/sys/sysnec810/Makefile.in                       | 4 ++--
 newlib/libc/sys/sysnecv850/Makefile.am                      | 4 ++--
 newlib/libc/sys/sysnecv850/Makefile.in                      | 4 ++--
 newlib/libc/sys/sysvi386/Makefile.am                        | 4 ++--
 newlib/libc/sys/sysvi386/Makefile.in                        | 4 ++--
 newlib/libc/sys/sysvnecv70/Makefile.am                      | 4 ++--
 newlib/libc/sys/sysvnecv70/Makefile.in                      | 4 ++--
 newlib/libc/sys/tic80/Makefile.am                           | 4 ++--
 newlib/libc/sys/tic80/Makefile.in                           | 4 ++--
 newlib/libc/sys/tirtos/Makefile.am                          | 4 ++--
 newlib/libc/sys/tirtos/Makefile.in                          | 4 ++--
 newlib/libc/sys/w65/Makefile.am                             | 4 ++--
 newlib/libc/sys/w65/Makefile.in                             | 4 ++--
 newlib/libc/sys/z8ksim/Makefile.am                          | 4 ++--
 newlib/libc/sys/z8ksim/Makefile.in                          | 4 ++--
 newlib/libc/syscalls/Makefile.am                            | 2 +-
 newlib/libc/syscalls/Makefile.in                            | 2 +-
 newlib/libc/time/Makefile.am                                | 2 +-
 newlib/libc/time/Makefile.in                                | 2 +-
 newlib/libc/unix/Makefile.am                                | 2 +-
 newlib/libc/unix/Makefile.in                                | 2 +-
 newlib/libc/xdr/Makefile.am                                 | 2 +-
 newlib/libc/xdr/Makefile.in                                 | 2 +-
 newlib/libm/common/Makefile.am                              | 2 +-
 newlib/libm/common/Makefile.in                              | 2 +-
 newlib/libm/complex/Makefile.am                             | 2 +-
 newlib/libm/complex/Makefile.in                             | 2 +-
 newlib/libm/fenv/Makefile.am                                | 2 +-
 newlib/libm/fenv/Makefile.in                                | 2 +-
 newlib/libm/machine/aarch64/Makefile.am                     | 2 +-
 newlib/libm/machine/aarch64/Makefile.in                     | 2 +-
 newlib/libm/machine/arm/Makefile.am                         | 2 +-
 newlib/libm/machine/arm/Makefile.in                         | 2 +-
 newlib/libm/machine/i386/Makefile.am                        | 4 ++--
 newlib/libm/machine/i386/Makefile.in                        | 4 ++--
 newlib/libm/machine/mips/Makefile.am                        | 2 +-
 newlib/libm/machine/mips/Makefile.in                        | 2 +-
 newlib/libm/machine/nds32/Makefile.am                       | 2 +-
 newlib/libm/machine/nds32/Makefile.in                       | 2 +-
 newlib/libm/machine/powerpc/Makefile.am                     | 2 +-
 newlib/libm/machine/powerpc/Makefile.in                     | 2 +-
 newlib/libm/machine/pru/Makefile.am                         | 2 +-
 newlib/libm/machine/pru/Makefile.in                         | 2 +-
 newlib/libm/machine/riscv/Makefile.am                       | 2 +-
 newlib/libm/machine/riscv/Makefile.in                       | 2 +-
 newlib/libm/machine/sparc/Makefile.am                       | 2 +-
 newlib/libm/machine/sparc/Makefile.in                       | 2 +-
 newlib/libm/machine/spu/Makefile.am                         | 2 +-
 newlib/libm/machine/spu/Makefile.in                         | 2 +-
 newlib/libm/machine/x86_64/Makefile.am                      | 2 +-
 newlib/libm/machine/x86_64/Makefile.in                      | 2 +-
 newlib/libm/math/Makefile.am                                | 2 +-
 newlib/libm/math/Makefile.in                                | 2 +-
 newlib/libm/mathfp/Makefile.am                              | 2 +-
 newlib/libm/mathfp/Makefile.in                              | 2 +-
 274 files changed, 454 insertions(+), 454 deletions(-)

diff --git a/newlib/iconvdata/Makefile.am b/newlib/iconvdata/Makefile.am
index ba72ccb308a7..a4c056ba54cf 100644
--- a/newlib/iconvdata/Makefile.am
+++ b/newlib/iconvdata/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir) -I$(srcdir)/../libc/sys/linux $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir) -I$(srcdir)/../libc/sys/linux $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 if ELIX_LEVEL_1
 LIB_OBJS = 
diff --git a/newlib/iconvdata/Makefile.in b/newlib/iconvdata/Makefile.in
index e4d9937241a9..c7be773a05af 100644
--- a/newlib/iconvdata/Makefile.in
+++ b/newlib/iconvdata/Makefile.in
@@ -269,7 +269,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir) -I$(srcdir)/../libc/sys/linux $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir) -I$(srcdir)/../libc/sys/linux $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 @ELIX_LEVEL_1_FALSE@LIB_OBJS = euc-jp.$(oext) jis0201.$(oext) jis0208.$(oext) jis0212.$(oext)
 @ELIX_LEVEL_1_TRUE@LIB_OBJS = 
 AM_CFLAGS = -DNDEBUG
diff --git a/newlib/libc/argz/Makefile.am b/newlib/libc/argz/Makefile.am
index 90df56af967b..0f73cd2b8cfb 100644
--- a/newlib/libc/argz/Makefile.am
+++ b/newlib/libc/argz/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 ## All functions in this directory are EL/IX level 2 and above
 if ELIX_LEVEL_1
diff --git a/newlib/libc/argz/Makefile.in b/newlib/libc/argz/Makefile.in
index 14b754141d08..a0f6615316e4 100644
--- a/newlib/libc/argz/Makefile.in
+++ b/newlib/libc/argz/Makefile.in
@@ -297,7 +297,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 @ELIX_LEVEL_1_FALSE@ELIX_SOURCES = \
 @ELIX_LEVEL_1_FALSE@	argz_add.c 	\
 @ELIX_LEVEL_1_FALSE@	argz_add_sep.c 	\
diff --git a/newlib/libc/ctype/Makefile.am b/newlib/libc/ctype/Makefile.am
index 345406f02be7..447b7afde2e0 100644
--- a/newlib/libc/ctype/Makefile.am
+++ b/newlib/libc/ctype/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = 	\
 	ctype_.c 	\
diff --git a/newlib/libc/ctype/Makefile.in b/newlib/libc/ctype/Makefile.in
index 5fc23150e99a..54c533d65c13 100644
--- a/newlib/libc/ctype/Makefile.in
+++ b/newlib/libc/ctype/Makefile.in
@@ -355,7 +355,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = \
 	ctype_.c 	\
 	isalnum.c 	\
diff --git a/newlib/libc/errno/Makefile.am b/newlib/libc/errno/Makefile.am
index 9713d7c72adb..77a0b8b83ad8 100644
--- a/newlib/libc/errno/Makefile.am
+++ b/newlib/libc/errno/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = errno.c
 
diff --git a/newlib/libc/errno/Makefile.in b/newlib/libc/errno/Makefile.in
index cf4253a5fe21..502da2ce669b 100644
--- a/newlib/libc/errno/Makefile.in
+++ b/newlib/libc/errno/Makefile.in
@@ -270,7 +270,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 LIB_SOURCES = errno.c
 liberrno_la_LDFLAGS = -Xcompiler -nostdlib
 @USE_LIBTOOL_TRUE@noinst_LTLIBRARIES = liberrno.la
diff --git a/newlib/libc/iconv/Makefile.am b/newlib/libc/iconv/Makefile.am
index b8353bea1cb1..4123c7acbcca 100644
--- a/newlib/libc/iconv/Makefile.am
+++ b/newlib/libc/iconv/Makefile.am
@@ -4,7 +4,7 @@ SUBDIRS = ces ccs lib .
 cctdir=$(datadir)/iconv_data
 cct_DATA=encoding.aliases
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 SUBDEFS = lib/stmp-def
 
diff --git a/newlib/libc/iconv/Makefile.in b/newlib/libc/iconv/Makefile.in
index 0e5a0f157678..0613b16850ad 100644
--- a/newlib/libc/iconv/Makefile.in
+++ b/newlib/libc/iconv/Makefile.in
@@ -272,7 +272,7 @@ top_srcdir = @top_srcdir@
 SUBDIRS = ces ccs lib .
 cctdir = $(datadir)/iconv_data
 cct_DATA = encoding.aliases
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 SUBDEFS = lib/stmp-def
 
 #
diff --git a/newlib/libc/iconv/ccs/Makefile.am b/newlib/libc/iconv/ccs/Makefile.am
index 22913b4e6d3c..f87d072b8e70 100644
--- a/newlib/libc/iconv/ccs/Makefile.am
+++ b/newlib/libc/iconv/ccs/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = ccsbi.c \
 iso_8859_10.c iso_8859_13.c iso_8859_14.c iso_8859_15.c \
diff --git a/newlib/libc/iconv/ccs/Makefile.in b/newlib/libc/iconv/ccs/Makefile.in
index f89a2c174aec..bbe2805ba9bf 100644
--- a/newlib/libc/iconv/ccs/Makefile.in
+++ b/newlib/libc/iconv/ccs/Makefile.in
@@ -332,7 +332,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = ccsbi.c \
 iso_8859_10.c iso_8859_13.c iso_8859_14.c iso_8859_15.c \
 iso_8859_1.c iso_8859_2.c iso_8859_3.c iso_8859_4.c \
diff --git a/newlib/libc/iconv/ces/Makefile.am b/newlib/libc/iconv/ces/Makefile.am
index 46be1ef31d88..21a37b7b8000 100644
--- a/newlib/libc/iconv/ces/Makefile.am
+++ b/newlib/libc/iconv/ces/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = \
 	utf-8.c \
diff --git a/newlib/libc/iconv/ces/Makefile.in b/newlib/libc/iconv/ces/Makefile.in
index 42e2b8e248ab..2983f9a2b482 100644
--- a/newlib/libc/iconv/ces/Makefile.in
+++ b/newlib/libc/iconv/ces/Makefile.in
@@ -275,7 +275,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = \
 	utf-8.c \
 	utf-16.c \
diff --git a/newlib/libc/iconv/lib/Makefile.am b/newlib/libc/iconv/lib/Makefile.am
index 3e3b8068c430..4e495573a287 100644
--- a/newlib/libc/iconv/lib/Makefile.am
+++ b/newlib/libc/iconv/lib/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = \
 	aliasesi.c \
diff --git a/newlib/libc/iconv/lib/Makefile.in b/newlib/libc/iconv/lib/Makefile.in
index c7fe085a57e9..68afacea1d51 100644
--- a/newlib/libc/iconv/lib/Makefile.in
+++ b/newlib/libc/iconv/lib/Makefile.in
@@ -268,7 +268,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = \
 	aliasesi.c \
 	ucsconv.c \
diff --git a/newlib/libc/locale/Makefile.am b/newlib/libc/locale/Makefile.am
index c91a3742be07..1fd2530f7c43 100644
--- a/newlib/libc/locale/Makefile.am
+++ b/newlib/libc/locale/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = setlocale.h locale.c localeconv.c
 
diff --git a/newlib/libc/locale/Makefile.in b/newlib/libc/locale/Makefile.in
index 58e570d1a264..53d4bd5fa343 100644
--- a/newlib/libc/locale/Makefile.in
+++ b/newlib/libc/locale/Makefile.in
@@ -286,7 +286,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = setlocale.h locale.c localeconv.c
 @ELIX_LEVEL_1_FALSE@ELIX_SOURCES = \
 @ELIX_LEVEL_1_FALSE@	duplocale.c \
diff --git a/newlib/libc/machine/a29k/Makefile.am b/newlib/libc/machine/a29k/Makefile.am
index d3dd753107f5..cce84e035eba 100644
--- a/newlib/libc/machine/a29k/Makefile.am
+++ b/newlib/libc/machine/a29k/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/a29k/Makefile.in b/newlib/libc/machine/a29k/Makefile.in
index da430861e965..d183a824c4c5 100644
--- a/newlib/libc/machine/a29k/Makefile.in
+++ b/newlib/libc/machine/a29k/Makefile.in
@@ -204,8 +204,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = 
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/aarch64/Makefile.am b/newlib/libc/machine/aarch64/Makefile.am
index ca7c79074a42..9b8f6a85e441 100644
--- a/newlib/libc/machine/aarch64/Makefile.am
+++ b/newlib/libc/machine/aarch64/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/aarch64/Makefile.in b/newlib/libc/machine/aarch64/Makefile.in
index c854a1b966da..d1865b61e9ac 100644
--- a/newlib/libc/machine/aarch64/Makefile.in
+++ b/newlib/libc/machine/aarch64/Makefile.in
@@ -229,8 +229,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = memchr-stub.c memchr.S memcmp-stub.c memcmp.S \
 	memcpy-stub.c memcpy.S memmove-stub.c memmove.S memset-stub.c \
diff --git a/newlib/libc/machine/amdgcn/Makefile.am b/newlib/libc/machine/amdgcn/Makefile.am
index accde8151259..e6930cf66b8d 100644
--- a/newlib/libc/machine/amdgcn/Makefile.am
+++ b/newlib/libc/machine/amdgcn/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/amdgcn/Makefile.in b/newlib/libc/machine/amdgcn/Makefile.in
index c2a37c71c15e..7d04832dd3c3 100644
--- a/newlib/libc/machine/amdgcn/Makefile.in
+++ b/newlib/libc/machine/amdgcn/Makefile.in
@@ -211,8 +211,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = abort.c exit.c atexit.c malloc_support.c getreent.c signal.c
 lib_a_CFLAGS = $(AM_CFLAGS)
diff --git a/newlib/libc/machine/arc/Makefile.am b/newlib/libc/machine/arc/Makefile.am
index fe477bff57d0..1c44c8beb833 100644
--- a/newlib/libc/machine/arc/Makefile.am
+++ b/newlib/libc/machine/arc/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/arc/Makefile.in b/newlib/libc/machine/arc/Makefile.in
index 2391975da675..65b1d8694b5d 100644
--- a/newlib/libc/machine/arc/Makefile.in
+++ b/newlib/libc/machine/arc/Makefile.in
@@ -229,7 +229,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = \
 	memcmp.S		\
diff --git a/newlib/libc/machine/arm/Makefile.am b/newlib/libc/machine/arm/Makefile.am
index 2d559464a296..967850efc0cd 100644
--- a/newlib/libc/machine/arm/Makefile.am
+++ b/newlib/libc/machine/arm/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/arm/Makefile.in b/newlib/libc/machine/arm/Makefile.in
index 17a46a44d1e2..aedf6bb4681c 100644
--- a/newlib/libc/machine/arm/Makefile.in
+++ b/newlib/libc/machine/arm/Makefile.in
@@ -224,8 +224,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S strcmp.S strcpy.c aeabi_memcpy.c \
 	aeabi_memcpy-armv7a.S aeabi_memmove.c aeabi_memmove-soft.S \
diff --git a/newlib/libc/machine/bfin/Makefile.am b/newlib/libc/machine/bfin/Makefile.am
index c62a35d73e1e..72ce4910375c 100644
--- a/newlib/libc/machine/bfin/Makefile.am
+++ b/newlib/libc/machine/bfin/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/bfin/Makefile.in b/newlib/libc/machine/bfin/Makefile.in
index 8e66de612e19..c62cb5a78675 100644
--- a/newlib/libc/machine/bfin/Makefile.in
+++ b/newlib/libc/machine/bfin/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S longjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/cr16/Makefile.am b/newlib/libc/machine/cr16/Makefile.am
index d8c033563b8f..493d2d60dd95 100644
--- a/newlib/libc/machine/cr16/Makefile.am
+++ b/newlib/libc/machine/cr16/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/cr16/Makefile.in b/newlib/libc/machine/cr16/Makefile.in
index ab6231361d5e..7503fecb13fb 100644
--- a/newlib/libc/machine/cr16/Makefile.in
+++ b/newlib/libc/machine/cr16/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S getenv.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/cris/Makefile.am b/newlib/libc/machine/cris/Makefile.am
index 95085a137f18..67287aebc805 100644
--- a/newlib/libc/machine/cris/Makefile.am
+++ b/newlib/libc/machine/cris/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/cris/Makefile.in b/newlib/libc/machine/cris/Makefile.in
index 5ddadfc7a69a..19b3172aaae5 100644
--- a/newlib/libc/machine/cris/Makefile.in
+++ b/newlib/libc/machine/cris/Makefile.in
@@ -245,8 +245,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 
 # We also make a library with just the useful
diff --git a/newlib/libc/machine/crx/Makefile.am b/newlib/libc/machine/crx/Makefile.am
index d8c033563b8f..493d2d60dd95 100644
--- a/newlib/libc/machine/crx/Makefile.am
+++ b/newlib/libc/machine/crx/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/crx/Makefile.in b/newlib/libc/machine/crx/Makefile.in
index ab6231361d5e..7503fecb13fb 100644
--- a/newlib/libc/machine/crx/Makefile.in
+++ b/newlib/libc/machine/crx/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S getenv.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/csky/Makefile.am b/newlib/libc/machine/csky/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/csky/Makefile.am
+++ b/newlib/libc/machine/csky/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/csky/Makefile.in b/newlib/libc/machine/csky/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/csky/Makefile.in
+++ b/newlib/libc/machine/csky/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/d10v/Makefile.am b/newlib/libc/machine/d10v/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/d10v/Makefile.am
+++ b/newlib/libc/machine/d10v/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/d10v/Makefile.in b/newlib/libc/machine/d10v/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/d10v/Makefile.in
+++ b/newlib/libc/machine/d10v/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/d30v/Makefile.am b/newlib/libc/machine/d30v/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/d30v/Makefile.am
+++ b/newlib/libc/machine/d30v/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/d30v/Makefile.in b/newlib/libc/machine/d30v/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/d30v/Makefile.in
+++ b/newlib/libc/machine/d30v/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/epiphany/Makefile.am b/newlib/libc/machine/epiphany/Makefile.am
index 8c094702462e..e83939a3739f 100644
--- a/newlib/libc/machine/epiphany/Makefile.am
+++ b/newlib/libc/machine/epiphany/Makefile.am
@@ -26,9 +26,9 @@
 
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/epiphany/Makefile.in b/newlib/libc/machine/epiphany/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/epiphany/Makefile.in
+++ b/newlib/libc/machine/epiphany/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/fr30/Makefile.am b/newlib/libc/machine/fr30/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/fr30/Makefile.am
+++ b/newlib/libc/machine/fr30/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/fr30/Makefile.in b/newlib/libc/machine/fr30/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/fr30/Makefile.in
+++ b/newlib/libc/machine/fr30/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/frv/Makefile.am b/newlib/libc/machine/frv/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/frv/Makefile.am
+++ b/newlib/libc/machine/frv/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/frv/Makefile.in b/newlib/libc/machine/frv/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/frv/Makefile.in
+++ b/newlib/libc/machine/frv/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/ft32/Makefile.am b/newlib/libc/machine/ft32/Makefile.am
index 3d9ec9c73388..a08726367870 100644
--- a/newlib/libc/machine/ft32/Makefile.am
+++ b/newlib/libc/machine/ft32/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/ft32/Makefile.in b/newlib/libc/machine/ft32/Makefile.in
index 77bd0868e3e2..35555dbf777f 100644
--- a/newlib/libc/machine/ft32/Makefile.in
+++ b/newlib/libc/machine/ft32/Makefile.in
@@ -216,8 +216,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S strlen.S memcpy.S strcmp.S memset.S strcpy.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/h8300/Makefile.am b/newlib/libc/machine/h8300/Makefile.am
index 2d394aebbfdb..8f34127045ac 100644
--- a/newlib/libc/machine/h8300/Makefile.am
+++ b/newlib/libc/machine/h8300/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/h8300/Makefile.in b/newlib/libc/machine/h8300/Makefile.in
index c11a026f2022..db10911aebe3 100644
--- a/newlib/libc/machine/h8300/Makefile.in
+++ b/newlib/libc/machine/h8300/Makefile.in
@@ -216,8 +216,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = reg_memcpy.S reg_memset.S strcmp.S memcpy.S memset.S \
 	setjmp.S h8sx_strcpy.S
diff --git a/newlib/libc/machine/h8500/Makefile.am b/newlib/libc/machine/h8500/Makefile.am
index 9d659477501d..8283a5846afe 100644
--- a/newlib/libc/machine/h8500/Makefile.am
+++ b/newlib/libc/machine/h8500/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/h8500/Makefile.in b/newlib/libc/machine/h8500/Makefile.in
index 8497745c7ff5..ce1bef5ff3ec 100644
--- a/newlib/libc/machine/h8500/Makefile.in
+++ b/newlib/libc/machine/h8500/Makefile.in
@@ -217,8 +217,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = divsi3.c mulsi3.c divhi3.S shifts.c cmpsi.c psi.S setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/hppa/Makefile.am b/newlib/libc/machine/hppa/Makefile.am
index 86ce650dc331..976a55724982 100644
--- a/newlib/libc/machine/hppa/Makefile.am
+++ b/newlib/libc/machine/hppa/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/hppa/Makefile.in b/newlib/libc/machine/hppa/Makefile.in
index f0a466d0ccdb..d42474a4b973 100644
--- a/newlib/libc/machine/hppa/Makefile.in
+++ b/newlib/libc/machine/hppa/Makefile.in
@@ -219,8 +219,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = \
 	memchr.S memcmp.S memcpy.S memset.S setjmp.S strcat.S strcmp.S \
diff --git a/newlib/libc/machine/i386/Makefile.am b/newlib/libc/machine/i386/Makefile.am
index 619488193962..010df04aa7e0 100644
--- a/newlib/libc/machine/i386/Makefile.am
+++ b/newlib/libc/machine/i386/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I $(newlib_basedir)/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 if MACH_ADD_SETJMP
 ADDED_SOURCES = setjmp.S
diff --git a/newlib/libc/machine/i386/Makefile.in b/newlib/libc/machine/i386/Makefile.in
index 2b8ba3e6808b..d83197dc8f99 100644
--- a/newlib/libc/machine/i386/Makefile.in
+++ b/newlib/libc/machine/i386/Makefile.in
@@ -271,8 +271,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = -I $(newlib_basedir)/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 @MACH_ADD_SETJMP_FALSE@ADDED_SOURCES = 
 @MACH_ADD_SETJMP_TRUE@ADDED_SOURCES = setjmp.S
 LIB_SOURCES = \
diff --git a/newlib/libc/machine/i960/Makefile.am b/newlib/libc/machine/i960/Makefile.am
index d0421db10338..abd4c085526c 100644
--- a/newlib/libc/machine/i960/Makefile.am
+++ b/newlib/libc/machine/i960/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/i960/Makefile.in b/newlib/libc/machine/i960/Makefile.in
index 6430ff413216..b3eb8b991248 100644
--- a/newlib/libc/machine/i960/Makefile.in
+++ b/newlib/libc/machine/i960/Makefile.in
@@ -204,8 +204,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = 
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/iq2000/Makefile.am b/newlib/libc/machine/iq2000/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/iq2000/Makefile.am
+++ b/newlib/libc/machine/iq2000/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/iq2000/Makefile.in b/newlib/libc/machine/iq2000/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/iq2000/Makefile.in
+++ b/newlib/libc/machine/iq2000/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/lm32/Makefile.am b/newlib/libc/machine/lm32/Makefile.am
index 20be1ddcaaa8..2ac0d1f61a6a 100644
--- a/newlib/libc/machine/lm32/Makefile.am
+++ b/newlib/libc/machine/lm32/Makefile.am
@@ -1,10 +1,10 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 noinst_LIBRARIES = lib.a
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS=$(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/lm32/Makefile.in b/newlib/libc/machine/lm32/Makefile.in
index 56330ebf0e93..1a63b11b6c9f 100644
--- a/newlib/libc/machine/lm32/Makefile.in
+++ b/newlib/libc/machine/lm32/Makefile.in
@@ -214,9 +214,9 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 noinst_LIBRARIES = lib.a
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
 lib_a_CFLAGS = $(AM_CFLAGS)
diff --git a/newlib/libc/machine/m32c/Makefile.am b/newlib/libc/machine/m32c/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/m32c/Makefile.am
+++ b/newlib/libc/machine/m32c/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/m32c/Makefile.in b/newlib/libc/machine/m32c/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/m32c/Makefile.in
+++ b/newlib/libc/machine/m32c/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/m32r/Makefile.am b/newlib/libc/machine/m32r/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/m32r/Makefile.am
+++ b/newlib/libc/machine/m32r/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/m32r/Makefile.in b/newlib/libc/machine/m32r/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/m32r/Makefile.in
+++ b/newlib/libc/machine/m32r/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/m68hc11/Makefile.am b/newlib/libc/machine/m68hc11/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/m68hc11/Makefile.am
+++ b/newlib/libc/machine/m68hc11/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/m68hc11/Makefile.in b/newlib/libc/machine/m68hc11/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/m68hc11/Makefile.in
+++ b/newlib/libc/machine/m68hc11/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/m68k/Makefile.am b/newlib/libc/machine/m68k/Makefile.am
index 08e1cf1d7782..792fb51a3c8e 100644
--- a/newlib/libc/machine/m68k/Makefile.am
+++ b/newlib/libc/machine/m68k/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/m68k/Makefile.in b/newlib/libc/machine/m68k/Makefile.in
index d59d60fc02fb..e5a9a8c5bd92 100644
--- a/newlib/libc/machine/m68k/Makefile.in
+++ b/newlib/libc/machine/m68k/Makefile.in
@@ -216,8 +216,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S strcpy.c strlen.c memcpy.S memset.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/m88k/Makefile.am b/newlib/libc/machine/m88k/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/m88k/Makefile.am
+++ b/newlib/libc/machine/m88k/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/m88k/Makefile.in b/newlib/libc/machine/m88k/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/m88k/Makefile.in
+++ b/newlib/libc/machine/m88k/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/mep/Makefile.am b/newlib/libc/machine/mep/Makefile.am
index 68a7b153cc62..282de80cc6d4 100644
--- a/newlib/libc/machine/mep/Makefile.am
+++ b/newlib/libc/machine/mep/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/mep/Makefile.in b/newlib/libc/machine/mep/Makefile.in
index dcd603772bf9..87117032bcb3 100644
--- a/newlib/libc/machine/mep/Makefile.in
+++ b/newlib/libc/machine/mep/Makefile.in
@@ -211,8 +211,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CFLAGS = $(AM_CFLAGS)
diff --git a/newlib/libc/machine/microblaze/Makefile.am b/newlib/libc/machine/microblaze/Makefile.am
index 4b43cd138e73..2eca2109ba28 100644
--- a/newlib/libc/machine/microblaze/Makefile.am
+++ b/newlib/libc/machine/microblaze/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/microblaze/Makefile.in b/newlib/libc/machine/microblaze/Makefile.in
index b595542fce6b..cc9be2bb56f7 100644
--- a/newlib/libc/machine/microblaze/Makefile.in
+++ b/newlib/libc/machine/microblaze/Makefile.in
@@ -216,8 +216,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = strlen.c strcmp.c strcpy.c setjmp.S longjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/mips/Makefile.am b/newlib/libc/machine/mips/Makefile.am
index fd2dedd8b049..6ce9d4a1e83d 100644
--- a/newlib/libc/machine/mips/Makefile.am
+++ b/newlib/libc/machine/mips/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/mips/Makefile.in b/newlib/libc/machine/mips/Makefile.in
index 83463d97366a..6cfad3a5e479 100644
--- a/newlib/libc/machine/mips/Makefile.in
+++ b/newlib/libc/machine/mips/Makefile.in
@@ -212,8 +212,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S strlen.c strcmp.S strncpy.c memset.S memcpy.S
 ACLOCAL_AMFLAGS = -I ../../.. -I ../../../..
diff --git a/newlib/libc/machine/mn10200/Makefile.am b/newlib/libc/machine/mn10200/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/mn10200/Makefile.am
+++ b/newlib/libc/machine/mn10200/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/mn10200/Makefile.in b/newlib/libc/machine/mn10200/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/mn10200/Makefile.in
+++ b/newlib/libc/machine/mn10200/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/mn10300/Makefile.am b/newlib/libc/machine/mn10300/Makefile.am
index 5dd7f63bba2b..4dd5a1d8d85e 100644
--- a/newlib/libc/machine/mn10300/Makefile.am
+++ b/newlib/libc/machine/mn10300/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/mn10300/Makefile.in b/newlib/libc/machine/mn10300/Makefile.in
index 1c4112e36801..887c7d86a09a 100644
--- a/newlib/libc/machine/mn10300/Makefile.in
+++ b/newlib/libc/machine/mn10300/Makefile.in
@@ -218,8 +218,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S memchr.S memcmp.S memcpy.S memset.S strchr.S \
 	strcmp.S strcpy.S strlen.S
diff --git a/newlib/libc/machine/moxie/Makefile.am b/newlib/libc/machine/moxie/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/moxie/Makefile.am
+++ b/newlib/libc/machine/moxie/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/moxie/Makefile.in b/newlib/libc/machine/moxie/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/moxie/Makefile.in
+++ b/newlib/libc/machine/moxie/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/msp430/Makefile.am b/newlib/libc/machine/msp430/Makefile.am
index f253402f97a0..57f47962601b 100644
--- a/newlib/libc/machine/msp430/Makefile.am
+++ b/newlib/libc/machine/msp430/Makefile.am
@@ -13,9 +13,9 @@
 
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/msp430/Makefile.in b/newlib/libc/machine/msp430/Makefile.in
index f20d17304892..ff439c86aa1e 100644
--- a/newlib/libc/machine/msp430/Makefile.in
+++ b/newlib/libc/machine/msp430/Makefile.in
@@ -230,8 +230,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S $(TINY_SOURCES)
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/mt/Makefile.am b/newlib/libc/machine/mt/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/mt/Makefile.am
+++ b/newlib/libc/machine/mt/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/mt/Makefile.in b/newlib/libc/machine/mt/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/mt/Makefile.in
+++ b/newlib/libc/machine/mt/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/nds32/Makefile.am b/newlib/libc/machine/nds32/Makefile.am
index b75c41f3b25f..cd8f7166530e 100644
--- a/newlib/libc/machine/nds32/Makefile.am
+++ b/newlib/libc/machine/nds32/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/nds32/Makefile.in b/newlib/libc/machine/nds32/Makefile.in
index b9ccc77a5a55..2b8bfeffdb94 100644
--- a/newlib/libc/machine/nds32/Makefile.in
+++ b/newlib/libc/machine/nds32/Makefile.in
@@ -227,8 +227,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 @IS_NDS32_ISA_V3M_FALSE@lib_a_SOURCES = abort.c memcpy.S memset.S setjmp.S strcmp.S strcpy.S
 @IS_NDS32_ISA_V3M_TRUE@lib_a_SOURCES = abort.c setjmp.S strcmp.S strcpy.S
diff --git a/newlib/libc/machine/necv70/Makefile.am b/newlib/libc/machine/necv70/Makefile.am
index ea804a197bc4..4652a8a2a6c6 100644
--- a/newlib/libc/machine/necv70/Makefile.am
+++ b/newlib/libc/machine/necv70/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/necv70/Makefile.in b/newlib/libc/machine/necv70/Makefile.in
index 66391d301a71..77aee3ce65df 100644
--- a/newlib/libc/machine/necv70/Makefile.in
+++ b/newlib/libc/machine/necv70/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = fastmath.S setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/nios2/Makefile.am b/newlib/libc/machine/nios2/Makefile.am
index 805640f959ea..b11dcf872853 100644
--- a/newlib/libc/machine/nios2/Makefile.am
+++ b/newlib/libc/machine/nios2/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/nios2/Makefile.in b/newlib/libc/machine/nios2/Makefile.in
index 585dd54e9c2d..09e4afb52b7b 100644
--- a/newlib/libc/machine/nios2/Makefile.in
+++ b/newlib/libc/machine/nios2/Makefile.in
@@ -213,8 +213,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.s
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/nvptx/Makefile.am b/newlib/libc/machine/nvptx/Makefile.am
index 86d8d0342cd2..ef0d239b3099 100644
--- a/newlib/libc/machine/nvptx/Makefile.am
+++ b/newlib/libc/machine/nvptx/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/nvptx/Makefile.in b/newlib/libc/machine/nvptx/Makefile.in
index 28bc5e9d6d9f..96a8f3110872 100644
--- a/newlib/libc/machine/nvptx/Makefile.in
+++ b/newlib/libc/machine/nvptx/Makefile.in
@@ -216,8 +216,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = calloc.c callocr.c malloc.c mallocr.c realloc.c reallocr.c \
 		free.c write.c assert.c puts.c putchar.c printf.c abort.c \
diff --git a/newlib/libc/machine/or1k/Makefile.am b/newlib/libc/machine/or1k/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/or1k/Makefile.am
+++ b/newlib/libc/machine/or1k/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/or1k/Makefile.in b/newlib/libc/machine/or1k/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/or1k/Makefile.in
+++ b/newlib/libc/machine/or1k/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/powerpc/Makefile.am b/newlib/libc/machine/powerpc/Makefile.am
index 577b7f9b3711..97a1b3d6c7a5 100644
--- a/newlib/libc/machine/powerpc/Makefile.am
+++ b/newlib/libc/machine/powerpc/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/powerpc/Makefile.in b/newlib/libc/machine/powerpc/Makefile.in
index 46acda680f8f..30a3a6dfcace 100644
--- a/newlib/libc/machine/powerpc/Makefile.in
+++ b/newlib/libc/machine/powerpc/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 AM_CFLAGS = -I $(srcdir)/../../stdio -I $(srcdir)/../../stdlib
 lib_a_SOURCES = setjmp.S
diff --git a/newlib/libc/machine/pru/Makefile.am b/newlib/libc/machine/pru/Makefile.am
index 805640f959ea..b11dcf872853 100644
--- a/newlib/libc/machine/pru/Makefile.am
+++ b/newlib/libc/machine/pru/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/pru/Makefile.in b/newlib/libc/machine/pru/Makefile.in
index 585dd54e9c2d..09e4afb52b7b 100644
--- a/newlib/libc/machine/pru/Makefile.in
+++ b/newlib/libc/machine/pru/Makefile.in
@@ -213,8 +213,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.s
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/riscv/Makefile.am b/newlib/libc/machine/riscv/Makefile.am
index a35144b7c04b..0ff38e703ada 100644
--- a/newlib/libc/machine/riscv/Makefile.am
+++ b/newlib/libc/machine/riscv/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/riscv/Makefile.in b/newlib/libc/machine/riscv/Makefile.in
index e9a80727bebf..df20558b46f1 100644
--- a/newlib/libc/machine/riscv/Makefile.in
+++ b/newlib/libc/machine/riscv/Makefile.in
@@ -219,8 +219,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = memmove.S memmove-stub.c memset.S memcpy-asm.S memcpy.c strlen.c \
 	strcpy.c strcmp.S setjmp.S ieeefp.c ffs.c
diff --git a/newlib/libc/machine/rl78/Makefile.am b/newlib/libc/machine/rl78/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/rl78/Makefile.am
+++ b/newlib/libc/machine/rl78/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/rl78/Makefile.in b/newlib/libc/machine/rl78/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/rl78/Makefile.in
+++ b/newlib/libc/machine/rl78/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/rx/Makefile.am b/newlib/libc/machine/rx/Makefile.am
index 14bc7a9d753c..137c46cf1093 100644
--- a/newlib/libc/machine/rx/Makefile.am
+++ b/newlib/libc/machine/rx/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/rx/Makefile.in b/newlib/libc/machine/rx/Makefile.in
index 3ff0a85060a1..15ba70de67d8 100644
--- a/newlib/libc/machine/rx/Makefile.in
+++ b/newlib/libc/machine/rx/Makefile.in
@@ -220,8 +220,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S \
  strncmp.S strcmp.S strncpy.S strcpy.S strlen.S strcat.S strncat.S \
diff --git a/newlib/libc/machine/sh/Makefile.am b/newlib/libc/machine/sh/Makefile.am
index 73eb60db83ee..74fb4bc90d6d 100644
--- a/newlib/libc/machine/sh/Makefile.am
+++ b/newlib/libc/machine/sh/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/sh/Makefile.in b/newlib/libc/machine/sh/Makefile.in
index 1b353ab9bfed..3b9c04d35c96 100644
--- a/newlib/libc/machine/sh/Makefile.in
+++ b/newlib/libc/machine/sh/Makefile.in
@@ -228,8 +228,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 @SH64_FALSE@lib_a_SOURCES = memcpy.S memset.S setjmp.S strcpy.S strlen.S strcmp.S
 @SH64_TRUE@lib_a_SOURCES = memcpy.S memset.S setjmp.S strcpy.S strlen.S strcmp.S strncpy.S
diff --git a/newlib/libc/machine/sparc/Makefile.am b/newlib/libc/machine/sparc/Makefile.am
index 7a93a35af7a0..a0fb59ade9bc 100644
--- a/newlib/libc/machine/sparc/Makefile.am
+++ b/newlib/libc/machine/sparc/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/sparc/Makefile.in b/newlib/libc/machine/sparc/Makefile.in
index bddf7ec38cec..b3687f7407ed 100644
--- a/newlib/libc/machine/sparc/Makefile.in
+++ b/newlib/libc/machine/sparc/Makefile.in
@@ -215,8 +215,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = scan.c shuffle.c setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/spu/Makefile.am b/newlib/libc/machine/spu/Makefile.am
index 1d36daae85ed..fd79f4b3a378 100644
--- a/newlib/libc/machine/spu/Makefile.am
+++ b/newlib/libc/machine/spu/Makefile.am
@@ -1,10 +1,10 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 noinst_LIBRARIES = lib.a
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 lib_a_SOURCES = setjmp.S assert.c clearerr.c creat.c fclose.c feof.c \
 	ferror.c fflush.c fgetc.c fgetpos.c fgets.c fileno.c fiprintf.S \
diff --git a/newlib/libc/machine/spu/Makefile.in b/newlib/libc/machine/spu/Makefile.in
index 9f206025fac4..ae0c0ea8e542 100644
--- a/newlib/libc/machine/spu/Makefile.in
+++ b/newlib/libc/machine/spu/Makefile.in
@@ -305,9 +305,9 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 noinst_LIBRARIES = lib.a
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 lib_a_SOURCES = setjmp.S assert.c clearerr.c creat.c fclose.c feof.c \
 	ferror.c fflush.c fgetc.c fgetpos.c fgets.c fileno.c \
 	fiprintf.S fiscanf.S fopen.c fprintf.S fputc.c fputs.c fread.c \
diff --git a/newlib/libc/machine/tic4x/Makefile.am b/newlib/libc/machine/tic4x/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/tic4x/Makefile.am
+++ b/newlib/libc/machine/tic4x/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/tic4x/Makefile.in b/newlib/libc/machine/tic4x/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/tic4x/Makefile.in
+++ b/newlib/libc/machine/tic4x/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/tic6x/Makefile.am b/newlib/libc/machine/tic6x/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/tic6x/Makefile.am
+++ b/newlib/libc/machine/tic6x/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/tic6x/Makefile.in b/newlib/libc/machine/tic6x/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/tic6x/Makefile.in
+++ b/newlib/libc/machine/tic6x/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/tic80/Makefile.am b/newlib/libc/machine/tic80/Makefile.am
index 20c90138060c..f94b3932eb88 100644
--- a/newlib/libc/machine/tic80/Makefile.am
+++ b/newlib/libc/machine/tic80/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/tic80/Makefile.in b/newlib/libc/machine/tic80/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/tic80/Makefile.in
+++ b/newlib/libc/machine/tic80/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/v850/Makefile.am b/newlib/libc/machine/v850/Makefile.am
index 46d0caba6c73..c0f5ebe6f282 100644
--- a/newlib/libc/machine/v850/Makefile.am
+++ b/newlib/libc/machine/v850/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/v850/Makefile.in b/newlib/libc/machine/v850/Makefile.in
index e2a8c765517e..d6570a9024f1 100644
--- a/newlib/libc/machine/v850/Makefile.in
+++ b/newlib/libc/machine/v850/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/visium/Makefile.am b/newlib/libc/machine/visium/Makefile.am
index 1d9525baee21..b45087ab9f57 100644
--- a/newlib/libc/machine/visium/Makefile.am
+++ b/newlib/libc/machine/visium/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/visium/Makefile.in b/newlib/libc/machine/visium/Makefile.in
index 2c8505fea541..3f3c16f92616 100644
--- a/newlib/libc/machine/visium/Makefile.in
+++ b/newlib/libc/machine/visium/Makefile.in
@@ -215,8 +215,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = memcpy.c memset.c memmove.c setjmp.S
 lib_a_CFLAGS = $(AM_CFLAGS)
diff --git a/newlib/libc/machine/w65/Makefile.am b/newlib/libc/machine/w65/Makefile.am
index e0a72c003c1a..9aaa9331b31f 100644
--- a/newlib/libc/machine/w65/Makefile.am
+++ b/newlib/libc/machine/w65/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/w65/Makefile.in b/newlib/libc/machine/w65/Makefile.in
index 82dcd0ccbf1c..2105c7549eef 100644
--- a/newlib/libc/machine/w65/Makefile.in
+++ b/newlib/libc/machine/w65/Makefile.in
@@ -217,8 +217,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = udivhi3.S umodhi3.S smulhi3.S lshrhi.S sdivhi3.S mulsi3.c \
 	divsi3.c cmpsi.c
diff --git a/newlib/libc/machine/x86_64/Makefile.am b/newlib/libc/machine/x86_64/Makefile.am
index 890d1cae08b8..096b89665b37 100644
--- a/newlib/libc/machine/x86_64/Makefile.am
+++ b/newlib/libc/machine/x86_64/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/x86_64/Makefile.in b/newlib/libc/machine/x86_64/Makefile.in
index b83793585994..c77a2e6bdac4 100644
--- a/newlib/libc/machine/x86_64/Makefile.in
+++ b/newlib/libc/machine/x86_64/Makefile.in
@@ -215,8 +215,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S memcpy.S memset.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/xc16x/Makefile.am b/newlib/libc/machine/xc16x/Makefile.am
index 1a14b5978bc6..03fc79f9cea4 100644
--- a/newlib/libc/machine/xc16x/Makefile.am
+++ b/newlib/libc/machine/xc16x/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/xc16x/Makefile.in b/newlib/libc/machine/xc16x/Makefile.in
index 37c1bbf2f7f9..6eaf3751c9c4 100644
--- a/newlib/libc/machine/xc16x/Makefile.in
+++ b/newlib/libc/machine/xc16x/Makefile.in
@@ -215,8 +215,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S puts.c putchar.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/xscale/Makefile.am b/newlib/libc/machine/xscale/Makefile.am
index 3b9812eaaecf..e8a9d5344ce4 100644
--- a/newlib/libc/machine/xscale/Makefile.am
+++ b/newlib/libc/machine/xscale/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/xscale/Makefile.in b/newlib/libc/machine/xscale/Makefile.in
index 3006030d3c50..756c10e83779 100644
--- a/newlib/libc/machine/xscale/Makefile.in
+++ b/newlib/libc/machine/xscale/Makefile.in
@@ -218,8 +218,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = \
 	memchr.c memcmp.c memcpy.c memmove.c memset.c \
diff --git a/newlib/libc/machine/xstormy16/Makefile.am b/newlib/libc/machine/xstormy16/Makefile.am
index ee508e7fafda..9e60bc56022a 100644
--- a/newlib/libc/machine/xstormy16/Makefile.am
+++ b/newlib/libc/machine/xstormy16/Makefile.am
@@ -1,10 +1,10 @@
 ## Process this file with automake to generate Makefile.in
 
-# hack: putting $(newlib_basedir)/libm/common into INCLUDES forces automake
+# hack: putting $(newlib_basedir)/libm/common into AM_CPPFLAGS forces automake
 # to output a definition for newlib_basedir.
-INCLUDES = -I $(newlib_basedir)/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I $(newlib_basedir)/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/xstormy16/Makefile.in b/newlib/libc/machine/xstormy16/Makefile.in
index 494520ee5de1..960830c3bab0 100644
--- a/newlib/libc/machine/xstormy16/Makefile.in
+++ b/newlib/libc/machine/xstormy16/Makefile.in
@@ -214,10 +214,10 @@ top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
 
-# hack: putting $(newlib_basedir)/libm/common into INCLUDES forces automake
+# hack: putting $(newlib_basedir)/libm/common into AM_CPPFLAGS forces automake
 # to output a definition for newlib_basedir.
-INCLUDES = -I $(newlib_basedir)/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = -I $(newlib_basedir)/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/machine/z8k/Makefile.am b/newlib/libc/machine/z8k/Makefile.am
index 6a4b12112410..6cddac4599e9 100644
--- a/newlib/libc/machine/z8k/Makefile.am
+++ b/newlib/libc/machine/z8k/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/machine/z8k/Makefile.in b/newlib/libc/machine/z8k/Makefile.in
index b44bd35a0add..b8f1373d8356 100644
--- a/newlib/libc/machine/z8k/Makefile.in
+++ b/newlib/libc/machine/z8k/Makefile.in
@@ -216,8 +216,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = setjmp.S memset.S memcpy.S memmove.S memcmp.S
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/misc/Makefile.am b/newlib/libc/misc/Makefile.am
index e76fb798a9c7..da4f90f46815 100644
--- a/newlib/libc/misc/Makefile.am
+++ b/newlib/libc/misc/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = __dprintf.c unctrl.c ffs.c init.c fini.c
 
diff --git a/newlib/libc/misc/Makefile.in b/newlib/libc/misc/Makefile.in
index 94dae0d6ff04..abee6b7e6f0c 100644
--- a/newlib/libc/misc/Makefile.in
+++ b/newlib/libc/misc/Makefile.in
@@ -279,7 +279,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 LIB_SOURCES = __dprintf.c unctrl.c ffs.c init.c fini.c $(am__append_1)
 libmisc_la_LDFLAGS = -Xcompiler -nostdlib
 @USE_LIBTOOL_TRUE@noinst_LTLIBRARIES = libmisc.la
diff --git a/newlib/libc/posix/Makefile.am b/newlib/libc/posix/Makefile.am
index 32356ecde4e9..5fb1fa2afa1c 100644
--- a/newlib/libc/posix/Makefile.am
+++ b/newlib/libc/posix/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = \
 	closedir.c collate.c collcmp.c creat.c dirfd.c \
diff --git a/newlib/libc/posix/Makefile.in b/newlib/libc/posix/Makefile.in
index 8bbfe522455a..962b8c121fa6 100644
--- a/newlib/libc/posix/Makefile.in
+++ b/newlib/libc/posix/Makefile.in
@@ -309,7 +309,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = \
 	closedir.c collate.c collcmp.c creat.c dirfd.c \
 	fnmatch.c glob.c _isatty.c isatty.c \
diff --git a/newlib/libc/reent/Makefile.am b/newlib/libc/reent/Makefile.am
index 1a2014c0a89c..a8544c8a27d8 100644
--- a/newlib/libc/reent/Makefile.am
+++ b/newlib/libc/reent/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 if HAVE_STDIO64_DIR
 STDIO64_SOURCES = \
diff --git a/newlib/libc/reent/Makefile.in b/newlib/libc/reent/Makefile.in
index 39adf03b261a..9c1d312af5a5 100644
--- a/newlib/libc/reent/Makefile.in
+++ b/newlib/libc/reent/Makefile.in
@@ -305,7 +305,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 @HAVE_STDIO64_DIR_TRUE@STDIO64_SOURCES = \
 @HAVE_STDIO64_DIR_TRUE@	fstat64r.c \
 @HAVE_STDIO64_DIR_TRUE@	lseek64r.c \
diff --git a/newlib/libc/search/Makefile.am b/newlib/libc/search/Makefile.am
index 99a04f6c6b00..5c5e0dcf6264 100644
--- a/newlib/libc/search/Makefile.am
+++ b/newlib/libc/search/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = \
 	bsearch.c \
diff --git a/newlib/libc/search/Makefile.in b/newlib/libc/search/Makefile.in
index 20883d02d456..6374bc4ceb76 100644
--- a/newlib/libc/search/Makefile.in
+++ b/newlib/libc/search/Makefile.in
@@ -294,7 +294,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = \
 	bsearch.c \
 	db_local.h \
diff --git a/newlib/libc/signal/Makefile.am b/newlib/libc/signal/Makefile.am
index 714a0677c47a..4b5bc209ca26 100644
--- a/newlib/libc/signal/Makefile.am
+++ b/newlib/libc/signal/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = psignal.c raise.c signal.c sig2str.c
 
diff --git a/newlib/libc/signal/Makefile.in b/newlib/libc/signal/Makefile.in
index d098ceee8eea..c8103055674b 100644
--- a/newlib/libc/signal/Makefile.in
+++ b/newlib/libc/signal/Makefile.in
@@ -271,7 +271,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 LIB_SOURCES = psignal.c raise.c signal.c sig2str.c
 libsignal_la_LDFLAGS = -Xcompiler -nostdlib
 @USE_LIBTOOL_TRUE@noinst_LTLIBRARIES = libsignal.la
diff --git a/newlib/libc/ssp/Makefile.am b/newlib/libc/ssp/Makefile.am
index b820e7786681..937741cd62d2 100644
--- a/newlib/libc/ssp/Makefile.am
+++ b/newlib/libc/ssp/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = \
   chk_fail.c \
diff --git a/newlib/libc/ssp/Makefile.in b/newlib/libc/ssp/Makefile.in
index 401f73704e55..59f2947f6891 100644
--- a/newlib/libc/ssp/Makefile.in
+++ b/newlib/libc/ssp/Makefile.in
@@ -294,7 +294,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = \
   chk_fail.c \
   stack_protector.c
diff --git a/newlib/libc/stdio/Makefile.am b/newlib/libc/stdio/Makefile.am
index 4702c8e04ddf..cbcd56ccd08a 100644
--- a/newlib/libc/stdio/Makefile.am
+++ b/newlib/libc/stdio/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 if NEWLIB_NANO_FORMATTED_IO
 GENERAL_INT_FORMATTED_IO_SOURCES =
diff --git a/newlib/libc/stdio/Makefile.in b/newlib/libc/stdio/Makefile.in
index 6d18a4443122..a3f8628d1c9e 100644
--- a/newlib/libc/stdio/Makefile.in
+++ b/newlib/libc/stdio/Makefile.in
@@ -461,7 +461,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 @NEWLIB_NANO_FORMATTED_IO_FALSE@GENERAL_INT_FORMATTED_IO_SOURCES = \
 @NEWLIB_NANO_FORMATTED_IO_FALSE@	fiprintf.c			\
 @NEWLIB_NANO_FORMATTED_IO_FALSE@	fiscanf.c			\
diff --git a/newlib/libc/stdio64/Makefile.am b/newlib/libc/stdio64/Makefile.am
index 34d9abb6fb65..874993d4f24d 100644
--- a/newlib/libc/stdio64/Makefile.am
+++ b/newlib/libc/stdio64/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 # need a dummy object so objectlist.awk.in will build every time
 GENERAL_SOURCES = dummy.c local64.h
diff --git a/newlib/libc/stdio64/Makefile.in b/newlib/libc/stdio64/Makefile.in
index 280452cac80d..b7dc373eaac1 100644
--- a/newlib/libc/stdio64/Makefile.in
+++ b/newlib/libc/stdio64/Makefile.in
@@ -285,7 +285,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 # need a dummy object so objectlist.awk.in will build every time
 GENERAL_SOURCES = dummy.c local64.h
diff --git a/newlib/libc/stdlib/Makefile.am b/newlib/libc/stdlib/Makefile.am
index a91bdc784a08..9ecffea39d1f 100644
--- a/newlib/libc/stdlib/Makefile.am
+++ b/newlib/libc/stdlib/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = \
 	__adjust.c 	\
diff --git a/newlib/libc/stdlib/Makefile.in b/newlib/libc/stdlib/Makefile.in
index 0fed51d79ecb..ece50354dde5 100644
--- a/newlib/libc/stdlib/Makefile.in
+++ b/newlib/libc/stdlib/Makefile.in
@@ -388,7 +388,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = __adjust.c __atexit.c __call_atexit.c __exp10.c \
 	__ten_mu.c _Exit.c abort.c abs.c aligned_alloc.c assert.c \
 	atexit.c atof.c atoff.c atoi.c atol.c calloc.c div.c dtoa.c \
diff --git a/newlib/libc/string/Makefile.am b/newlib/libc/string/Makefile.am
index 78d7c4950101..7eb9fcdbcf6a 100644
--- a/newlib/libc/string/Makefile.am
+++ b/newlib/libc/string/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = \
 	bcopy.c \
diff --git a/newlib/libc/string/Makefile.in b/newlib/libc/string/Makefile.in
index f6e872227e41..4bf8bec004aa 100644
--- a/newlib/libc/string/Makefile.in
+++ b/newlib/libc/string/Makefile.in
@@ -372,7 +372,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = \
 	bcopy.c \
 	bzero.c \
diff --git a/newlib/libc/sys/a29khif/Makefile.am b/newlib/libc/sys/a29khif/Makefile.am
index e380655218f6..8ed47559698d 100644
--- a/newlib/libc/sys/a29khif/Makefile.am
+++ b/newlib/libc/sys/a29khif/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/a29khif/Makefile.in b/newlib/libc/sys/a29khif/Makefile.in
index 30225441a89e..6b40cf6821da 100644
--- a/newlib/libc/sys/a29khif/Makefile.in
+++ b/newlib/libc/sys/a29khif/Makefile.in
@@ -230,8 +230,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = \
 	_alloc.S	\
diff --git a/newlib/libc/sys/amdgcn/Makefile.am b/newlib/libc/sys/amdgcn/Makefile.am
index 8095cea7a3c9..aca2510e76c8 100644
--- a/newlib/libc/sys/amdgcn/Makefile.am
+++ b/newlib/libc/sys/amdgcn/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES) $(CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS) $(CFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/amdgcn/Makefile.in b/newlib/libc/sys/amdgcn/Makefile.in
index dcd2f7d885d3..23796f27a599 100644
--- a/newlib/libc/sys/amdgcn/Makefile.in
+++ b/newlib/libc/sys/amdgcn/Makefile.in
@@ -215,8 +215,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES) $(CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS) $(CFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = close.c fstat.c isatty.c lseek.c read.c write.c \
                 fcntl.c getpid.c kill.c open.c raise.c stat.c unlink.c
diff --git a/newlib/libc/sys/arm/Makefile.am b/newlib/libc/sys/arm/Makefile.am
index f5524b6600f3..c5d4c64b8837 100644
--- a/newlib/libc/sys/arm/Makefile.am
+++ b/newlib/libc/sys/arm/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(newlib_basedir)/libc/machine/arm
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(newlib_basedir)/libc/machine/arm
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/arm/Makefile.in b/newlib/libc/sys/arm/Makefile.in
index fde42db92739..78577d0e4228 100644
--- a/newlib/libc/sys/arm/Makefile.in
+++ b/newlib/libc/sys/arm/Makefile.in
@@ -215,8 +215,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(newlib_basedir)/libc/machine/arm
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(newlib_basedir)/libc/machine/arm
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 @MAY_SUPPLY_SYSCALLS_FALSE@extra_objs = 
 @MAY_SUPPLY_SYSCALLS_TRUE@extra_objs = $(lpfx)libcfunc.o $(lpfx)trap.o $(lpfx)syscalls.o
diff --git a/newlib/libc/sys/d10v/Makefile.am b/newlib/libc/sys/d10v/Makefile.am
index 07a147cbfdff..efb5a000bee6 100644
--- a/newlib/libc/sys/d10v/Makefile.am
+++ b/newlib/libc/sys/d10v/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/d10v/Makefile.in b/newlib/libc/sys/d10v/Makefile.in
index 8ff9a82bc1d2..0e8e2c589a47 100644
--- a/newlib/libc/sys/d10v/Makefile.in
+++ b/newlib/libc/sys/d10v/Makefile.in
@@ -215,8 +215,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = syscalls.c trap.S creat.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/sys/decstation/Makefile.am b/newlib/libc/sys/decstation/Makefile.am
index 9fd0ab9148f8..e5e963da59ac 100644
--- a/newlib/libc/sys/decstation/Makefile.am
+++ b/newlib/libc/sys/decstation/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/decstation/Makefile.in b/newlib/libc/sys/decstation/Makefile.in
index 88e0f518ad63..732e8cc3b7b1 100644
--- a/newlib/libc/sys/decstation/Makefile.in
+++ b/newlib/libc/sys/decstation/Makefile.in
@@ -206,8 +206,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 COPYOFILES = \
 	read.o \
diff --git a/newlib/libc/sys/epiphany/Makefile.am b/newlib/libc/sys/epiphany/Makefile.am
index 25ca852ba8a6..f54422df44c9 100644
--- a/newlib/libc/sys/epiphany/Makefile.am
+++ b/newlib/libc/sys/epiphany/Makefile.am
@@ -26,9 +26,9 @@
 
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/epiphany/Makefile.in b/newlib/libc/sys/epiphany/Makefile.in
index 6b351f374c9f..b9660f022aec 100644
--- a/newlib/libc/sys/epiphany/Makefile.in
+++ b/newlib/libc/sys/epiphany/Makefile.in
@@ -235,8 +235,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 
 # crt0.o comes from libgloss
diff --git a/newlib/libc/sys/h8300hms/Makefile.am b/newlib/libc/sys/h8300hms/Makefile.am
index 4bb7e0b9879f..03a681d5b1c2 100644
--- a/newlib/libc/sys/h8300hms/Makefile.am
+++ b/newlib/libc/sys/h8300hms/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/h8300hms/Makefile.in b/newlib/libc/sys/h8300hms/Makefile.in
index a4e0fccb13e4..433be2610ae9 100644
--- a/newlib/libc/sys/h8300hms/Makefile.in
+++ b/newlib/libc/sys/h8300hms/Makefile.in
@@ -219,8 +219,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = syscalls.c _exit.S sbrk.c misc.c crt1.c \
 	close.S fstat.S lseek.S open.S read.S stat.S write.S
diff --git a/newlib/libc/sys/h8500hms/Makefile.am b/newlib/libc/sys/h8500hms/Makefile.am
index 8f663353ecd3..f9161da260c2 100644
--- a/newlib/libc/sys/h8500hms/Makefile.am
+++ b/newlib/libc/sys/h8500hms/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/h8500hms/Makefile.in b/newlib/libc/sys/h8500hms/Makefile.in
index d3633ba2313c..244a6f7dd984 100644
--- a/newlib/libc/sys/h8500hms/Makefile.in
+++ b/newlib/libc/sys/h8500hms/Makefile.in
@@ -209,8 +209,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = syscalls.c misc.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/sys/linux/Makefile.am b/newlib/libc/sys/linux/Makefile.am
index ab5c8df0e17d..c6b03ebb4cdf 100644
--- a/newlib/libc/sys/linux/Makefile.am
+++ b/newlib/libc/sys/linux/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir)/include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) $(INCLTDL)
+AM_CPPFLAGS = -I$(srcdir)/include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) $(INCLTDL)
 
 if ELIX_LEVEL_1
 argp_dir=
diff --git a/newlib/libc/sys/linux/Makefile.in b/newlib/libc/sys/linux/Makefile.in
index 5922badc84ea..ee1d35e7fe58 100644
--- a/newlib/libc/sys/linux/Makefile.in
+++ b/newlib/libc/sys/linux/Makefile.in
@@ -372,7 +372,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir)/include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) $(INCLTDL)
+AM_CPPFLAGS = -I$(srcdir)/include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) $(INCLTDL)
 @ELIX_LEVEL_1_FALSE@argp_dir = argp
 @ELIX_LEVEL_1_TRUE@argp_dir = 
 @ELIX_LEVEL_1_FALSE@ARGP_LIB = argp/libargp.la
diff --git a/newlib/libc/sys/linux/argp/Makefile.am b/newlib/libc/sys/linux/argp/Makefile.am
index 18aa3703ee85..9cdd5fe063ed 100644
--- a/newlib/libc/sys/linux/argp/Makefile.am
+++ b/newlib/libc/sys/linux/argp/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir)/../include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
 	argp-ba.c  argp-eexst.c  argp-fmtstream.c  argp-fs-xinl.c \
diff --git a/newlib/libc/sys/linux/argp/Makefile.in b/newlib/libc/sys/linux/argp/Makefile.in
index e7564c6e9ce3..26481166ce26 100644
--- a/newlib/libc/sys/linux/argp/Makefile.in
+++ b/newlib/libc/sys/linux/argp/Makefile.in
@@ -261,7 +261,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir)/../include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 LIB_SOURCES = \
 	argp-ba.c  argp-eexst.c  argp-fmtstream.c  argp-fs-xinl.c \
 	argp-help.c  argp-parse.c  argp-pv.c  argp-pvh.c  argp-xinl.c
diff --git a/newlib/libc/sys/linux/cmath/Makefile.am b/newlib/libc/sys/linux/cmath/Makefile.am
index 5bab8b2545e3..3db9469e2137 100644
--- a/newlib/libc/sys/linux/cmath/Makefile.am
+++ b/newlib/libc/sys/linux/cmath/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir)/../include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
 	s_cacos.c    s_casinf.c   s_catanh.c   s_ccosh.c   s_clog.c     s_cpowf.c   s_csinh.c   s_ctan.c \
diff --git a/newlib/libc/sys/linux/cmath/Makefile.in b/newlib/libc/sys/linux/cmath/Makefile.in
index 4422f7a94690..3aff0104ecab 100644
--- a/newlib/libc/sys/linux/cmath/Makefile.in
+++ b/newlib/libc/sys/linux/cmath/Makefile.in
@@ -279,7 +279,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir)/../include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 LIB_SOURCES = \
 	s_cacos.c    s_casinf.c   s_catanh.c   s_ccosh.c   s_clog.c     s_cpowf.c   s_csinh.c   s_ctan.c \
 	s_cacosf.c   s_casinh.c   s_catanhf.c  s_ccoshf.c  s_clog10.c   s_csinhf.c  s_ctanf.c \
diff --git a/newlib/libc/sys/linux/dl/Makefile.am b/newlib/libc/sys/linux/dl/Makefile.am
index 92d801a5a438..bfa72fb9b132 100644
--- a/newlib/libc/sys/linux/dl/Makefile.am
+++ b/newlib/libc/sys/linux/dl/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -DSHARED -D_GNU_SOURCE $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(srcdir)/..
+AM_CPPFLAGS = -DSHARED -D_GNU_SOURCE $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(srcdir)/..
 
 LIB_SOURCES = \
 	dl-addr.c   dl-deps.c   dl-init.c         dl-load.c     dl-misc.c    dl-profile.c   dl-runtime.c  dl-version.c \
diff --git a/newlib/libc/sys/linux/dl/Makefile.in b/newlib/libc/sys/linux/dl/Makefile.in
index b70140eccbcb..20f8e157bccc 100644
--- a/newlib/libc/sys/linux/dl/Makefile.in
+++ b/newlib/libc/sys/linux/dl/Makefile.in
@@ -269,7 +269,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -DSHARED -D_GNU_SOURCE $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(srcdir)/..
+AM_CPPFLAGS = -DSHARED -D_GNU_SOURCE $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(srcdir)/..
 LIB_SOURCES = \
 	dl-addr.c   dl-deps.c   dl-init.c         dl-load.c     dl-misc.c    dl-profile.c   dl-runtime.c  dl-version.c \
 	dl-close.c  dl-error.c  dl-iteratephdr.c  dl-lookup.c   dl-object.c  dl-profstub.c  dl-support.c \
diff --git a/newlib/libc/sys/linux/iconv/Makefile.am b/newlib/libc/sys/linux/iconv/Makefile.am
index 3f9ec62b76d0..c42afa863c20 100644
--- a/newlib/libc/sys/linux/iconv/Makefile.am
+++ b/newlib/libc/sys/linux/iconv/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -DGCONV_DIR='"$(pkglibdir)"' -DGCONV_PATH='"$(pkglibdir)"' -I$(srcdir) -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -DGCONV_DIR='"$(pkglibdir)"' -DGCONV_PATH='"$(pkglibdir)"' -I$(srcdir) -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
 	iconv.h gconv.h \
diff --git a/newlib/libc/sys/linux/iconv/Makefile.in b/newlib/libc/sys/linux/iconv/Makefile.in
index b37d96d8386a..726ebb6ba6f0 100644
--- a/newlib/libc/sys/linux/iconv/Makefile.in
+++ b/newlib/libc/sys/linux/iconv/Makefile.in
@@ -267,7 +267,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -DGCONV_DIR='"$(pkglibdir)"' -DGCONV_PATH='"$(pkglibdir)"' -I$(srcdir) -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -DGCONV_DIR='"$(pkglibdir)"' -DGCONV_PATH='"$(pkglibdir)"' -I$(srcdir) -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 LIB_SOURCES = \
 	iconv.h gconv.h \
 	iconv_open.c iconv.c iconv_close.c \
diff --git a/newlib/libc/sys/linux/intl/Makefile.am b/newlib/libc/sys/linux/intl/Makefile.am
index 441b6b245e6a..2070e483dc94 100644
--- a/newlib/libc/sys/linux/intl/Makefile.am
+++ b/newlib/libc/sys/linux/intl/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
 	bindtextdom.c catgets.c dcgettext.c dgettext.c gettext.c       \
diff --git a/newlib/libc/sys/linux/intl/Makefile.in b/newlib/libc/sys/linux/intl/Makefile.in
index 77b8cddb5a2c..5de99306361d 100644
--- a/newlib/libc/sys/linux/intl/Makefile.in
+++ b/newlib/libc/sys/linux/intl/Makefile.in
@@ -267,7 +267,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 LIB_SOURCES = \
 	bindtextdom.c catgets.c dcgettext.c dgettext.c gettext.c       \
 	dcigettext.c dcngettext.c dngettext.c ngettext.c open_catalog.c \
diff --git a/newlib/libc/sys/linux/linuxthreads/Makefile.am b/newlib/libc/sys/linux/linuxthreads/Makefile.am
index a62802323760..962c1c547833 100644
--- a/newlib/libc/sys/linux/linuxthreads/Makefile.am
+++ b/newlib/libc/sys/linux/linuxthreads/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir)/../include -I$(srcdir)/machine/$(machine_dir) -I$(srcdir)/machine/generic  $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(srcdir)/..
+AM_CPPFLAGS = -I$(srcdir)/../include -I$(srcdir)/machine/$(machine_dir) -I$(srcdir)/machine/generic  $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(srcdir)/..
 
 LIBTOOL_VERSION_INFO = 0:0:0
 
diff --git a/newlib/libc/sys/linux/linuxthreads/Makefile.in b/newlib/libc/sys/linux/linuxthreads/Makefile.in
index 140b245ece42..cd348d8f42ee 100644
--- a/newlib/libc/sys/linux/linuxthreads/Makefile.in
+++ b/newlib/libc/sys/linux/linuxthreads/Makefile.in
@@ -404,7 +404,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir)/../include -I$(srcdir)/machine/$(machine_dir) -I$(srcdir)/machine/generic  $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(srcdir)/..
+AM_CPPFLAGS = -I$(srcdir)/../include -I$(srcdir)/machine/$(machine_dir) -I$(srcdir)/machine/generic  $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) -I$(srcdir)/..
 LIBTOOL_VERSION_INFO = 0:0:0
 LIB_SOURCES = \
 	attr.c barrier.c condvar.c \
diff --git a/newlib/libc/sys/linux/linuxthreads/machine/i386/Makefile.am b/newlib/libc/sys/linux/linuxthreads/machine/i386/Makefile.am
index 1f27f3c7ab3d..5854aa5c0023 100644
--- a/newlib/libc/sys/linux/linuxthreads/machine/i386/Makefile.am
+++ b/newlib/libc/sys/linux/linuxthreads/machine/i386/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir)/../../../include -I$(srcdir)/../.. -I$(srcdir)/../generic -I$(srcdir)/../../.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../../../include -I$(srcdir)/../.. -I$(srcdir)/../generic -I$(srcdir)/../../.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = -I. -I$(srcdir) $(INCLUDES)
+AM_CCASFLAGS = -I. -I$(srcdir) $(AM_CPPFLAGS)
 
 LIB_SOURCES = clone.S i386-sysdep.S pspinlock.c sysdep.S
 
diff --git a/newlib/libc/sys/linux/linuxthreads/machine/i386/Makefile.in b/newlib/libc/sys/linux/linuxthreads/machine/i386/Makefile.in
index 872c84888ffc..0dba30c495fa 100644
--- a/newlib/libc/sys/linux/linuxthreads/machine/i386/Makefile.in
+++ b/newlib/libc/sys/linux/linuxthreads/machine/i386/Makefile.in
@@ -269,8 +269,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir)/../../../include -I$(srcdir)/../.. -I$(srcdir)/../generic -I$(srcdir)/../../.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = -I. -I$(srcdir) $(INCLUDES)
+AM_CPPFLAGS = -I$(srcdir)/../../../include -I$(srcdir)/../.. -I$(srcdir)/../generic -I$(srcdir)/../../.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = -I. -I$(srcdir) $(AM_CPPFLAGS)
 LIB_SOURCES = clone.S i386-sysdep.S pspinlock.c sysdep.S
 liblinuxthreadsi386_la_LDFLAGS = -Xcompiler -nostdlib
 @USE_LIBTOOL_TRUE@noinst_LTLIBRARIES = liblinuxthreadsi386.la
diff --git a/newlib/libc/sys/linux/machine/i386/Makefile.am b/newlib/libc/sys/linux/machine/i386/Makefile.am
index 938efaca3d4a..8abade1327fc 100644
--- a/newlib/libc/sys/linux/machine/i386/Makefile.am
+++ b/newlib/libc/sys/linux/machine/i386/Makefile.am
@@ -1,13 +1,13 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = get_clockfreq.c getpagesize.c hp-timing.c setjmp.S sigaction.c dl-procinfo.c
 
 liblinuxi386_la_LDFLAGS = -Xcompiler -nostdlib
 
 AM_CFLAGS = -I$(srcdir)/../..
-AM_CCASFLAGS = -I$(srcdir)/../.. $(INCLUDES)
+AM_CCASFLAGS = -I$(srcdir)/../.. $(AM_CPPFLAGS)
 
 if USE_LIBTOOL
 noinst_LTLIBRARIES = liblinuxi386.la
diff --git a/newlib/libc/sys/linux/machine/i386/Makefile.in b/newlib/libc/sys/linux/machine/i386/Makefile.in
index 5ceb6f7d3759..6873b8f9160d 100644
--- a/newlib/libc/sys/linux/machine/i386/Makefile.in
+++ b/newlib/libc/sys/linux/machine/i386/Makefile.in
@@ -270,11 +270,11 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 LIB_SOURCES = get_clockfreq.c getpagesize.c hp-timing.c setjmp.S sigaction.c dl-procinfo.c
 liblinuxi386_la_LDFLAGS = -Xcompiler -nostdlib
 AM_CFLAGS = -I$(srcdir)/../..
-AM_CCASFLAGS = -I$(srcdir)/../.. $(INCLUDES)
+AM_CCASFLAGS = -I$(srcdir)/../.. $(AM_CPPFLAGS)
 @USE_LIBTOOL_TRUE@noinst_LTLIBRARIES = liblinuxi386.la
 @USE_LIBTOOL_TRUE@liblinuxi386_la_SOURCES = $(LIB_SOURCES)
 @USE_LIBTOOL_FALSE@noinst_DATA = 
diff --git a/newlib/libc/sys/linux/net/Makefile.am b/newlib/libc/sys/linux/net/Makefile.am
index da8ee0a57a36..cbd613a4626e 100644
--- a/newlib/libc/sys/linux/net/Makefile.am
+++ b/newlib/libc/sys/linux/net/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir)/../include -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../include -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = addr2ascii.c ascii2addr.c alias-lookup.c \
 	base64.c check_pf.c digits_dots.c \
diff --git a/newlib/libc/sys/linux/net/Makefile.in b/newlib/libc/sys/linux/net/Makefile.in
index 2d6d1eac7c46..4014cbccf7c8 100644
--- a/newlib/libc/sys/linux/net/Makefile.in
+++ b/newlib/libc/sys/linux/net/Makefile.in
@@ -364,7 +364,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir)/../include -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../include -I$(srcdir)/.. $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = addr2ascii.c ascii2addr.c alias-lookup.c \
 	base64.c check_pf.c digits_dots.c \
 	ether_aton.c ether_aton_r.c ether_hton.c \
diff --git a/newlib/libc/sys/m88kbug/Makefile.am b/newlib/libc/sys/m88kbug/Makefile.am
index 3fcc0d118166..dd1bc136780b 100644
--- a/newlib/libc/sys/m88kbug/Makefile.am
+++ b/newlib/libc/sys/m88kbug/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/m88kbug/Makefile.in b/newlib/libc/sys/m88kbug/Makefile.in
index 17c57aca9353..2f9c9ed14af3 100644
--- a/newlib/libc/sys/m88kbug/Makefile.in
+++ b/newlib/libc/sys/m88kbug/Makefile.in
@@ -209,8 +209,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = syscalls.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/sys/mmixware/Makefile.am b/newlib/libc/sys/mmixware/Makefile.am
index e93d202890c6..1f16e91bbf4b 100644
--- a/newlib/libc/sys/mmixware/Makefile.am
+++ b/newlib/libc/sys/mmixware/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/mmixware/Makefile.in b/newlib/libc/sys/mmixware/Makefile.in
index dd94e0f81ed9..79914553fb37 100644
--- a/newlib/libc/sys/mmixware/Makefile.in
+++ b/newlib/libc/sys/mmixware/Makefile.in
@@ -227,8 +227,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = _exit.c access.c chmod.c chown.c close.c creat.c \
 	execv.c execve.c fork.c fstat.c getpid.c isatty.c \
diff --git a/newlib/libc/sys/netware/Makefile.am b/newlib/libc/sys/netware/Makefile.am
index 44e54e597271..8e70bde8b600 100644
--- a/newlib/libc/sys/netware/Makefile.am
+++ b/newlib/libc/sys/netware/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/netware/Makefile.in b/newlib/libc/sys/netware/Makefile.in
index 2d7b0e2c8433..eebf70319650 100644
--- a/newlib/libc/sys/netware/Makefile.in
+++ b/newlib/libc/sys/netware/Makefile.in
@@ -206,8 +206,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = \
 	getpid.c \
diff --git a/newlib/libc/sys/or1k/Makefile.am b/newlib/libc/sys/or1k/Makefile.am
index 7259a557f0be..c326a363a1b5 100644
--- a/newlib/libc/sys/or1k/Makefile.am
+++ b/newlib/libc/sys/or1k/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/or1k/Makefile.in b/newlib/libc/sys/or1k/Makefile.in
index e77b456a1dda..4f0bf7bde113 100644
--- a/newlib/libc/sys/or1k/Makefile.in
+++ b/newlib/libc/sys/or1k/Makefile.in
@@ -214,8 +214,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = getreent.S mlock.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/sys/phoenix/Makefile.am b/newlib/libc/sys/phoenix/Makefile.am
index 583add08fcc9..b1f3fcbadbc0 100644
--- a/newlib/libc/sys/phoenix/Makefile.am
+++ b/newlib/libc/sys/phoenix/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir)/include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) $(INCLTDL)
+AM_CPPFLAGS = -I$(srcdir)/include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) $(INCLTDL)
 
 SUBDIRS = machine
 
diff --git a/newlib/libc/sys/phoenix/Makefile.in b/newlib/libc/sys/phoenix/Makefile.in
index fa252296a510..3a4d04bee579 100644
--- a/newlib/libc/sys/phoenix/Makefile.in
+++ b/newlib/libc/sys/phoenix/Makefile.in
@@ -259,7 +259,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir)/include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) $(INCLTDL)
+AM_CPPFLAGS = -I$(srcdir)/include $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS) $(INCLTDL)
 SUBDIRS = machine
 SUBLIBS = \
 	$(PHOENIX_MACH_LIB)
diff --git a/newlib/libc/sys/phoenix/machine/arm/Makefile.am b/newlib/libc/sys/phoenix/machine/arm/Makefile.am
index e47e6d05c9e2..58f8678572b5 100644
--- a/newlib/libc/sys/phoenix/machine/arm/Makefile.am
+++ b/newlib/libc/sys/phoenix/machine/arm/Makefile.am
@@ -1,11 +1,11 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = syscall.S
 
 AM_CFLAGS = -I$(srcdir)/../..
-AM_CCASFLAGS = -I$(srcdir)/../.. $(INCLUDES)
+AM_CCASFLAGS = -I$(srcdir)/../.. $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = $(LIB_SOURCES)
diff --git a/newlib/libc/sys/phoenix/machine/arm/Makefile.in b/newlib/libc/sys/phoenix/machine/arm/Makefile.in
index 6ac7b9c9ea27..8a6d41eda329 100644
--- a/newlib/libc/sys/phoenix/machine/arm/Makefile.in
+++ b/newlib/libc/sys/phoenix/machine/arm/Makefile.in
@@ -217,10 +217,10 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 LIB_SOURCES = syscall.S
 AM_CFLAGS = -I$(srcdir)/../..
-AM_CCASFLAGS = -I$(srcdir)/../.. $(INCLUDES)
+AM_CCASFLAGS = -I$(srcdir)/../.. $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = $(LIB_SOURCES)
 lib_a_CFLAGS = $(AM_CFLAGS)
diff --git a/newlib/libc/sys/rdos/Makefile.am b/newlib/libc/sys/rdos/Makefile.am
index 49b64bb21f69..748bd8cdcdcc 100644
--- a/newlib/libc/sys/rdos/Makefile.am
+++ b/newlib/libc/sys/rdos/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/rdos/Makefile.in b/newlib/libc/sys/rdos/Makefile.in
index 7b606ecab625..cff64e9391dc 100644
--- a/newlib/libc/sys/rdos/Makefile.in
+++ b/newlib/libc/sys/rdos/Makefile.in
@@ -225,8 +225,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = chown.c close.c execve.c fork.c fstat.c getenv.c \
 	getpid.c gettod.c isatty.c kill.c link.c lseek.c open.c rdoshelp.c \
diff --git a/newlib/libc/sys/rtems/Makefile.am b/newlib/libc/sys/rtems/Makefile.am
index 0bb3130b5550..2077dbd0dc37 100644
--- a/newlib/libc/sys/rtems/Makefile.am
+++ b/newlib/libc/sys/rtems/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/rtems/Makefile.in b/newlib/libc/sys/rtems/Makefile.in
index 46a2e3acc278..d63d7728569d 100644
--- a/newlib/libc/sys/rtems/Makefile.in
+++ b/newlib/libc/sys/rtems/Makefile.in
@@ -210,8 +210,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = dummysys.c cpusetalloc.c cpusetfree.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/sys/sh/Makefile.am b/newlib/libc/sys/sh/Makefile.am
index 32a526e27ca2..184b6217c8e4 100644
--- a/newlib/libc/sys/sh/Makefile.am
+++ b/newlib/libc/sys/sh/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES) $(CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS) $(CFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/sh/Makefile.in b/newlib/libc/sys/sh/Makefile.in
index e2218c77b823..107aece1de46 100644
--- a/newlib/libc/sys/sh/Makefile.in
+++ b/newlib/libc/sys/sh/Makefile.in
@@ -216,8 +216,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES) $(CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS) $(CFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = syscalls.c trap.S creat.c ftruncate.c truncate.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/sys/sparc64/Makefile.am b/newlib/libc/sys/sparc64/Makefile.am
index 2d8d56ac809e..3fda3e73a8ee 100644
--- a/newlib/libc/sys/sparc64/Makefile.am
+++ b/newlib/libc/sys/sparc64/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/sparc64/Makefile.in b/newlib/libc/sys/sparc64/Makefile.in
index 4223ca937bf4..0afff7c1684b 100644
--- a/newlib/libc/sys/sparc64/Makefile.in
+++ b/newlib/libc/sys/sparc64/Makefile.in
@@ -234,8 +234,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 
 # _r.o is for the reentrant syscall stubs.
diff --git a/newlib/libc/sys/sun4/Makefile.am b/newlib/libc/sys/sun4/Makefile.am
index 47a17cced82e..bf4a8c9b9510 100644
--- a/newlib/libc/sys/sun4/Makefile.am
+++ b/newlib/libc/sys/sun4/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/sun4/Makefile.in b/newlib/libc/sys/sun4/Makefile.in
index 1f728d6dc2f8..c93fddd7ca15 100644
--- a/newlib/libc/sys/sun4/Makefile.in
+++ b/newlib/libc/sys/sun4/Makefile.in
@@ -209,8 +209,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 COPYOFILES = \
 	Ovfork.o \
diff --git a/newlib/libc/sys/sysmec/Makefile.am b/newlib/libc/sys/sysmec/Makefile.am
index f75b9a35cb41..e5d0e91d7db0 100644
--- a/newlib/libc/sys/sysmec/Makefile.am
+++ b/newlib/libc/sys/sysmec/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/sysmec/Makefile.in b/newlib/libc/sys/sysmec/Makefile.in
index 9e1abcaf2954..99d71887e939 100644
--- a/newlib/libc/sys/sysmec/Makefile.in
+++ b/newlib/libc/sys/sysmec/Makefile.in
@@ -226,8 +226,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = _exit.c access.c chmod.c chown.c close.c creat.c crt1.c \
 	execv.c execve.c fork.c fstat.c getpid.c isatty.c \
diff --git a/newlib/libc/sys/sysnec810/Makefile.am b/newlib/libc/sys/sysnec810/Makefile.am
index 9347941b32ad..50d4fd08cb25 100644
--- a/newlib/libc/sys/sysnec810/Makefile.am
+++ b/newlib/libc/sys/sysnec810/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/sysnec810/Makefile.in b/newlib/libc/sys/sysnec810/Makefile.in
index 4289beb29ad0..5c71c68928c7 100644
--- a/newlib/libc/sys/sysnec810/Makefile.in
+++ b/newlib/libc/sys/sysnec810/Makefile.in
@@ -215,8 +215,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = io.S write.c sbrk.c misc.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/sys/sysnecv850/Makefile.am b/newlib/libc/sys/sysnecv850/Makefile.am
index 05c9095744b9..db6860a2bfb9 100644
--- a/newlib/libc/sys/sysnecv850/Makefile.am
+++ b/newlib/libc/sys/sysnecv850/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/sysnecv850/Makefile.in b/newlib/libc/sys/sysnecv850/Makefile.in
index 4e19339bb366..67b42c028208 100644
--- a/newlib/libc/sys/sysnecv850/Makefile.in
+++ b/newlib/libc/sys/sysnecv850/Makefile.in
@@ -229,8 +229,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 @MAY_SUPPLY_SYSCALLS_FALSE@extra_objs = 
 @MAY_SUPPLY_SYSCALLS_TRUE@extra_objs = $(lpfx)_exit.o $(lpfx)access.o $(lpfx)chmod.o \
diff --git a/newlib/libc/sys/sysvi386/Makefile.am b/newlib/libc/sys/sysvi386/Makefile.am
index 439ed78671f6..d1c04d5e4d0e 100644
--- a/newlib/libc/sys/sysvi386/Makefile.am
+++ b/newlib/libc/sys/sysvi386/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/sysvi386/Makefile.in b/newlib/libc/sys/sysvi386/Makefile.in
index 6647c18f481c..ccbb4a035393 100644
--- a/newlib/libc/sys/sysvi386/Makefile.in
+++ b/newlib/libc/sys/sysvi386/Makefile.in
@@ -244,8 +244,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = \
 	ioctl.S isatty.c read.S lseek.S close.S sbrk.c fstat.S cerror.S \
diff --git a/newlib/libc/sys/sysvnecv70/Makefile.am b/newlib/libc/sys/sysvnecv70/Makefile.am
index 6c847b0e14fe..c23e5d00fc62 100644
--- a/newlib/libc/sys/sysvnecv70/Makefile.am
+++ b/newlib/libc/sys/sysvnecv70/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/sysvnecv70/Makefile.in b/newlib/libc/sys/sysvnecv70/Makefile.in
index 622a96e65ddd..3f8625cee7f3 100644
--- a/newlib/libc/sys/sysvnecv70/Makefile.in
+++ b/newlib/libc/sys/sysvnecv70/Makefile.in
@@ -220,8 +220,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = ioctl.S isatty.S read.S lseek.S close.S sbrk.S fstat.S \
 	cerror.S exit.S write.S sysv60.S fpx.c fps.S open.S
diff --git a/newlib/libc/sys/tic80/Makefile.am b/newlib/libc/sys/tic80/Makefile.am
index e192d592df2e..98c4ead8e708 100644
--- a/newlib/libc/sys/tic80/Makefile.am
+++ b/newlib/libc/sys/tic80/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/tic80/Makefile.in b/newlib/libc/sys/tic80/Makefile.in
index 086af01b4355..161e3060a42a 100644
--- a/newlib/libc/sys/tic80/Makefile.in
+++ b/newlib/libc/sys/tic80/Makefile.in
@@ -210,8 +210,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = 
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/sys/tirtos/Makefile.am b/newlib/libc/sys/tirtos/Makefile.am
index 6349bc841a72..033fee693cfe 100644
--- a/newlib/libc/sys/tirtos/Makefile.am
+++ b/newlib/libc/sys/tirtos/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/tirtos/Makefile.in b/newlib/libc/sys/tirtos/Makefile.in
index 6b9bfda33350..48f38cc83853 100644
--- a/newlib/libc/sys/tirtos/Makefile.in
+++ b/newlib/libc/sys/tirtos/Makefile.in
@@ -209,8 +209,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = lock.c 
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/sys/w65/Makefile.am b/newlib/libc/sys/w65/Makefile.am
index 4237c53b2ae9..a8b57e7360f6 100644
--- a/newlib/libc/sys/w65/Makefile.am
+++ b/newlib/libc/sys/w65/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/w65/Makefile.in b/newlib/libc/sys/w65/Makefile.in
index 5d15cbed7669..a5b581f3708a 100644
--- a/newlib/libc/sys/w65/Makefile.in
+++ b/newlib/libc/sys/w65/Makefile.in
@@ -209,8 +209,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = syscalls.c trap.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/sys/z8ksim/Makefile.am b/newlib/libc/sys/z8ksim/Makefile.am
index f677222e1c1b..8ef2b49da88a 100644
--- a/newlib/libc/sys/z8ksim/Makefile.am
+++ b/newlib/libc/sys/z8ksim/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 noinst_LIBRARIES = lib.a
 
diff --git a/newlib/libc/sys/z8ksim/Makefile.in b/newlib/libc/sys/z8ksim/Makefile.in
index b1b8358f3144..6975865f660f 100644
--- a/newlib/libc/sys/z8ksim/Makefile.in
+++ b/newlib/libc/sys/z8ksim/Makefile.in
@@ -209,8 +209,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 noinst_LIBRARIES = lib.a
 lib_a_SOURCES = glue.c
 lib_a_CCASFLAGS = $(AM_CCASFLAGS)
diff --git a/newlib/libc/syscalls/Makefile.am b/newlib/libc/syscalls/Makefile.am
index 67e0b0db287d..5895be430929 100644
--- a/newlib/libc/syscalls/Makefile.am
+++ b/newlib/libc/syscalls/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = \
 	sysclose.c	\
diff --git a/newlib/libc/syscalls/Makefile.in b/newlib/libc/syscalls/Makefile.in
index 25204ff088ee..3f258a98da48 100644
--- a/newlib/libc/syscalls/Makefile.in
+++ b/newlib/libc/syscalls/Makefile.in
@@ -288,7 +288,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = \
 	sysclose.c	\
 	sysfcntl.c	\
diff --git a/newlib/libc/time/Makefile.am b/newlib/libc/time/Makefile.am
index fa6de133c11e..8871d1afb41f 100644
--- a/newlib/libc/time/Makefile.am
+++ b/newlib/libc/time/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
 	asctime.c	\
diff --git a/newlib/libc/time/Makefile.in b/newlib/libc/time/Makefile.in
index b24fd0717d02..62130b9bb958 100644
--- a/newlib/libc/time/Makefile.in
+++ b/newlib/libc/time/Makefile.in
@@ -284,7 +284,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 LIB_SOURCES = \
 	asctime.c	\
 	asctime_r.c	\
diff --git a/newlib/libc/unix/Makefile.am b/newlib/libc/unix/Makefile.am
index fe81ac866ad4..a2d830f1adb3 100644
--- a/newlib/libc/unix/Makefile.am
+++ b/newlib/libc/unix/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = \
 	getcwd.c 	\
diff --git a/newlib/libc/unix/Makefile.in b/newlib/libc/unix/Makefile.in
index 61276fb71be8..bc4d2039ccfb 100644
--- a/newlib/libc/unix/Makefile.in
+++ b/newlib/libc/unix/Makefile.in
@@ -290,7 +290,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = \
 	getcwd.c 	\
 	pread.c 	\
diff --git a/newlib/libc/xdr/Makefile.am b/newlib/libc/xdr/Makefile.am
index 3251266431d6..ad9968c9acf0 100644
--- a/newlib/libc/xdr/Makefile.am
+++ b/newlib/libc/xdr/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 GENERAL_SOURCES = \
   xdr_private.c \
diff --git a/newlib/libc/xdr/Makefile.in b/newlib/libc/xdr/Makefile.in
index 244a83f3806c..1c3a734b34a2 100644
--- a/newlib/libc/xdr/Makefile.in
+++ b/newlib/libc/xdr/Makefile.in
@@ -283,7 +283,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 GENERAL_SOURCES = \
   xdr_private.c \
   xdr.c \
diff --git a/newlib/libm/common/Makefile.am b/newlib/libm/common/Makefile.am
index 0f4189bac426..ef55e90ea462 100644
--- a/newlib/libm/common/Makefile.am
+++ b/newlib/libm/common/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 src = 	s_finite.c s_copysign.c s_modf.c s_scalbn.c \
 	s_cbrt.c s_exp10.c s_expm1.c s_ilogb.c \
diff --git a/newlib/libm/common/Makefile.in b/newlib/libm/common/Makefile.in
index 6f3cc97d791c..fd6121356f3e 100644
--- a/newlib/libm/common/Makefile.in
+++ b/newlib/libm/common/Makefile.in
@@ -369,7 +369,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 src = s_finite.c s_copysign.c s_modf.c s_scalbn.c \
 	s_cbrt.c s_exp10.c s_expm1.c s_ilogb.c \
 	s_infinity.c s_isinf.c s_isinfd.c s_isnan.c s_isnand.c \
diff --git a/newlib/libm/complex/Makefile.am b/newlib/libm/complex/Makefile.am
index 3868c7626ed6..73fa19045754 100644
--- a/newlib/libm/complex/Makefile.am
+++ b/newlib/libm/complex/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir)/../common -I$(srcdir)/ $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../common -I$(srcdir)/ $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 src = cabs.c cacos.c cacosh.c carg.c casin.c casinh.c \
       catan.c catanh.c ccos.c ccosh.c cephes_subr.c \
diff --git a/newlib/libm/complex/Makefile.in b/newlib/libm/complex/Makefile.in
index 72fd2ad6215a..27570617efad 100644
--- a/newlib/libm/complex/Makefile.in
+++ b/newlib/libm/complex/Makefile.in
@@ -302,7 +302,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir)/../common -I$(srcdir)/ $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../common -I$(srcdir)/ $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 src = cabs.c cacos.c cacosh.c carg.c casin.c casinh.c \
       catan.c catanh.c ccos.c ccosh.c cephes_subr.c \
       cexp.c cimag.c  clog.c clog10.c conj.c  \
diff --git a/newlib/libm/fenv/Makefile.am b/newlib/libm/fenv/Makefile.am
index 9d2954a42a89..db59c8048490 100644
--- a/newlib/libm/fenv/Makefile.am
+++ b/newlib/libm/fenv/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 src =	feclearexcept.c fe_dfl_env.c fegetenv.c fegetexceptflag.c \
 	fegetround.c feholdexcept.c feraiseexcept.c fesetenv.c \
diff --git a/newlib/libm/fenv/Makefile.in b/newlib/libm/fenv/Makefile.in
index 1c69668bf151..59008cdb04dd 100644
--- a/newlib/libm/fenv/Makefile.in
+++ b/newlib/libm/fenv/Makefile.in
@@ -263,7 +263,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 src = feclearexcept.c fe_dfl_env.c fegetenv.c fegetexceptflag.c \
 	fegetround.c feholdexcept.c feraiseexcept.c fesetenv.c \
 	fesetexceptflag.c fesetround.c fetestexcept.c feupdateenv.c
diff --git a/newlib/libm/machine/aarch64/Makefile.am b/newlib/libm/machine/aarch64/Makefile.am
index 5f8770ae2cd6..9bd9fc7c6d3d 100644
--- a/newlib/libm/machine/aarch64/Makefile.am
+++ b/newlib/libm/machine/aarch64/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/aarch64/Makefile.in b/newlib/libm/machine/aarch64/Makefile.in
index 4531e801a9f8..1d29ae779163 100644
--- a/newlib/libm/machine/aarch64/Makefile.in
+++ b/newlib/libm/machine/aarch64/Makefile.in
@@ -232,7 +232,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/arm/Makefile.am b/newlib/libm/machine/arm/Makefile.am
index 45e175e0504b..b3b4e7c450ef 100644
--- a/newlib/libm/machine/arm/Makefile.am
+++ b/newlib/libm/machine/arm/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/arm/Makefile.in b/newlib/libm/machine/arm/Makefile.in
index bc8e009550a1..1a18621e7e1f 100644
--- a/newlib/libm/machine/arm/Makefile.in
+++ b/newlib/libm/machine/arm/Makefile.in
@@ -227,7 +227,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/i386/Makefile.am b/newlib/libm/machine/i386/Makefile.am
index 52f2880bf3a5..a011f966b686 100644
--- a/newlib/libm/machine/i386/Makefile.am
+++ b/newlib/libm/machine/i386/Makefile.am
@@ -1,8 +1,8 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
-AM_CCASFLAGS = $(INCLUDES)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 
 LIB_SOURCES = \
 	f_atan2.S f_atan2f.S f_exp.c f_expf.c \
diff --git a/newlib/libm/machine/i386/Makefile.in b/newlib/libm/machine/i386/Makefile.in
index 3bea80431fc2..dbd8e74a19d3 100644
--- a/newlib/libm/machine/i386/Makefile.in
+++ b/newlib/libm/machine/i386/Makefile.in
@@ -289,8 +289,8 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
-AM_CCASFLAGS = $(INCLUDES)
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CCASFLAGS = $(AM_CPPFLAGS)
 LIB_SOURCES = \
 	f_atan2.S f_atan2f.S f_exp.c f_expf.c \
 	f_frexp.S f_frexpf.S f_llrint.c f_llrintf.c f_llrintl.c \
diff --git a/newlib/libm/machine/mips/Makefile.am b/newlib/libm/machine/mips/Makefile.am
index 44e4aca4104d..5db49db621b0 100644
--- a/newlib/libm/machine/mips/Makefile.am
+++ b/newlib/libm/machine/mips/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/mips/Makefile.in b/newlib/libm/machine/mips/Makefile.in
index 19b1a94588f4..16c4f7fb86a4 100644
--- a/newlib/libm/machine/mips/Makefile.in
+++ b/newlib/libm/machine/mips/Makefile.in
@@ -217,7 +217,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/nds32/Makefile.am b/newlib/libm/machine/nds32/Makefile.am
index 5fa129dcd6a7..f140f05993ac 100644
--- a/newlib/libm/machine/nds32/Makefile.am
+++ b/newlib/libm/machine/nds32/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 if HAS_NDS32_FPU_SP_FALSE
diff --git a/newlib/libm/machine/nds32/Makefile.in b/newlib/libm/machine/nds32/Makefile.in
index 418db2f11635..398b779f20de 100644
--- a/newlib/libm/machine/nds32/Makefile.in
+++ b/newlib/libm/machine/nds32/Makefile.in
@@ -224,7 +224,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 @HAS_NDS32_FPU_SP_FALSE@GPR_SOURCES = 
diff --git a/newlib/libm/machine/powerpc/Makefile.am b/newlib/libm/machine/powerpc/Makefile.am
index 3d8dd250ac24..a2c4b080f1dd 100644
--- a/newlib/libm/machine/powerpc/Makefile.am
+++ b/newlib/libm/machine/powerpc/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/powerpc/Makefile.in b/newlib/libm/machine/powerpc/Makefile.in
index d37204c35a77..17c33f4e7183 100644
--- a/newlib/libm/machine/powerpc/Makefile.in
+++ b/newlib/libm/machine/powerpc/Makefile.in
@@ -217,7 +217,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/pru/Makefile.am b/newlib/libm/machine/pru/Makefile.am
index 69facdf349fa..1293995fa7cd 100644
--- a/newlib/libm/machine/pru/Makefile.am
+++ b/newlib/libm/machine/pru/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/pru/Makefile.in b/newlib/libm/machine/pru/Makefile.in
index 3b6d7d0116fd..c6ed66603d37 100644
--- a/newlib/libm/machine/pru/Makefile.in
+++ b/newlib/libm/machine/pru/Makefile.in
@@ -216,7 +216,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/riscv/Makefile.am b/newlib/libm/machine/riscv/Makefile.am
index fd26d950898a..b4b4e2c85eca 100644
--- a/newlib/libm/machine/riscv/Makefile.am
+++ b/newlib/libm/machine/riscv/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/riscv/Makefile.in b/newlib/libm/machine/riscv/Makefile.in
index 374d50ea668c..c11e62673463 100644
--- a/newlib/libm/machine/riscv/Makefile.in
+++ b/newlib/libm/machine/riscv/Makefile.in
@@ -232,7 +232,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/sparc/Makefile.am b/newlib/libm/machine/sparc/Makefile.am
index 34157760be48..c3aa4e64af3a 100644
--- a/newlib/libm/machine/sparc/Makefile.am
+++ b/newlib/libm/machine/sparc/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/sparc/Makefile.in b/newlib/libm/machine/sparc/Makefile.in
index b6456f635001..98055363e68f 100644
--- a/newlib/libm/machine/sparc/Makefile.in
+++ b/newlib/libm/machine/sparc/Makefile.in
@@ -217,7 +217,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/spu/Makefile.am b/newlib/libm/machine/spu/Makefile.am
index 9e2c5973b730..1bc35a050679 100644
--- a/newlib/libm/machine/spu/Makefile.am
+++ b/newlib/libm/machine/spu/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/spu/Makefile.in b/newlib/libm/machine/spu/Makefile.in
index 5e352ac2e071..c9a20cc21e3b 100644
--- a/newlib/libm/machine/spu/Makefile.in
+++ b/newlib/libm/machine/spu/Makefile.in
@@ -274,7 +274,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/x86_64/Makefile.am b/newlib/libm/machine/x86_64/Makefile.am
index 3c34ca7d8d98..b0171b6778d7 100644
--- a/newlib/libm/machine/x86_64/Makefile.am
+++ b/newlib/libm/machine/x86_64/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/machine/x86_64/Makefile.in b/newlib/libm/machine/x86_64/Makefile.in
index d007503afa4b..5c6090689c5b 100644
--- a/newlib/libm/machine/x86_64/Makefile.in
+++ b/newlib/libm/machine/x86_64/Makefile.in
@@ -262,7 +262,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
+AM_CPPFLAGS = -I $(newlib_basedir)/../newlib/libm/common $(NEWLIB_CFLAGS) \
 	$(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 LIB_SOURCES = \
diff --git a/newlib/libm/math/Makefile.am b/newlib/libm/math/Makefile.am
index af31da003226..5529c358a80e 100644
--- a/newlib/libm/math/Makefile.am
+++ b/newlib/libm/math/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir)/../common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 src = 	k_standard.c k_rem_pio2.c \
 	k_cos.c k_sin.c k_tan.c \
diff --git a/newlib/libm/math/Makefile.in b/newlib/libm/math/Makefile.in
index d9f437ada1c3..6c55b72940b5 100644
--- a/newlib/libm/math/Makefile.in
+++ b/newlib/libm/math/Makefile.in
@@ -348,7 +348,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir)/../common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 src = k_standard.c k_rem_pio2.c \
 	k_cos.c k_sin.c k_tan.c \
 	e_acos.c e_acosh.c e_asin.c e_atan2.c \
diff --git a/newlib/libm/mathfp/Makefile.am b/newlib/libm/mathfp/Makefile.am
index 67139e86ec1e..39fb8b1db69e 100644
--- a/newlib/libm/mathfp/Makefile.am
+++ b/newlib/libm/mathfp/Makefile.am
@@ -1,6 +1,6 @@
 ## Process this file with automake to generate Makefile.in
 
-INCLUDES = -I$(srcdir)/../common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 
 src =	s_acos.c s_frexp.c s_mathcnst.c \
 	s_cos.c s_sinh.c \
diff --git a/newlib/libm/mathfp/Makefile.in b/newlib/libm/mathfp/Makefile.in
index 6912299af401..0a98bc0774c5 100644
--- a/newlib/libm/mathfp/Makefile.in
+++ b/newlib/libm/mathfp/Makefile.in
@@ -320,7 +320,7 @@ target_alias = @target_alias@
 top_build_prefix = @top_build_prefix@
 top_builddir = @top_builddir@
 top_srcdir = @top_srcdir@
-INCLUDES = -I$(srcdir)/../common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
+AM_CPPFLAGS = -I$(srcdir)/../common $(NEWLIB_CFLAGS) $(CROSS_CFLAGS) $(TARGET_CFLAGS)
 src = s_acos.c s_frexp.c s_mathcnst.c \
 	s_cos.c s_sinh.c \
 	s_asin.c\
-- 
2.33.0


^ permalink raw reply	[flat|nested] 2+ messages in thread

* Re: [PATCH] newlib: migrate from INCLUDES to AM_CPPFLAGS
  2021-12-31 18:53 [PATCH] newlib: migrate from INCLUDES to AM_CPPFLAGS Mike Frysinger
@ 2022-01-05 12:11 ` Corinna Vinschen
  0 siblings, 0 replies; 2+ messages in thread
From: Corinna Vinschen @ 2022-01-05 12:11 UTC (permalink / raw)
  To: newlib

On Dec 31 13:53, Mike Frysinger wrote:
> Since automake deprecated the INCLUDES name in favor of AM_CPPFLAGS,
> change all existing users over.  The generated code is the same since
> the two variables have been used in the same exact places by design.

LGTM, please push.


Thanks,
Corinna


^ permalink raw reply	[flat|nested] 2+ messages in thread

end of thread, other threads:[~2022-01-05 12:12 UTC | newest]

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2021-12-31 18:53 [PATCH] newlib: migrate from INCLUDES to AM_CPPFLAGS Mike Frysinger
2022-01-05 12:11 ` Corinna Vinschen

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