diff --git a/.gitignore b/.gitignore
index ff0b16038c0..708d7240eb5 100644
--- a/.gitignore
+++ b/.gitignore
@@ -1,4 +1,3 @@
-.depend
 Make.dep
 *.o
 *.a
diff --git a/arch/arm/src/.gitignore b/arch/arm/src/.gitignore
index dfdfc935431..8f2a009d578 100644
--- a/arch/arm/src/.gitignore
+++ b/arch/arm/src/.gitignore
@@ -1,4 +1,3 @@
-/.depend
 /Make.dep
 /locked.r
 /board
diff --git a/arch/arm/src/Makefile b/arch/arm/src/Makefile
index 915d09c9e01..0cedb8098db 100644
--- a/arch/arm/src/Makefile
+++ b/arch/arm/src/Makefile
@@ -207,15 +207,14 @@ endif
 
 # Dependencies
 
-.depend: Makefile chip$(DELIM)Make.defs $(SRCS)
+Make.dep: Makefile chip$(DELIM)Make.defs $(SRCS)
 ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" depend
 endif
 	$(Q) $(MKDEP) $(patsubst %,--dep-path %,$(subst :, ,$(VPATH))) \
-	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(BOARDMAKE),y)
@@ -231,6 +230,5 @@ ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/avr/src/.gitignore b/arch/avr/src/.gitignore
index dfdfc935431..8f2a009d578 100644
--- a/arch/avr/src/.gitignore
+++ b/arch/avr/src/.gitignore
@@ -1,4 +1,3 @@
-/.depend
 /Make.dep
 /locked.r
 /board
diff --git a/arch/avr/src/Makefile b/arch/avr/src/Makefile
index fc453b43ccd..7c16390d09d 100644
--- a/arch/avr/src/Makefile
+++ b/arch/avr/src/Makefile
@@ -163,15 +163,14 @@ export_startup: board/libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Dependencies
 
-.depend: Makefile chip/Make.defs $(SRCS)
+Make.dep: Makefile chip/Make.defs $(SRCS)
 ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" depend
 endif
 	$(Q) $(MKDEP) --dep-path chip --dep-path common --dep-path $(ARCH_SUBDIR) \
-	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(BOARDMAKE),y)
@@ -185,6 +184,5 @@ ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/hc/src/.gitignore b/arch/hc/src/.gitignore
index 716af76fed4..be18d3f4c6b 100644
--- a/arch/hc/src/.gitignore
+++ b/arch/hc/src/.gitignore
@@ -1,4 +1,3 @@
-/.depend
 /Make.dep
 /board
 /chip
diff --git a/arch/hc/src/Makefile b/arch/hc/src/Makefile
index 5c9588800d6..27ef9efe670 100644
--- a/arch/hc/src/Makefile
+++ b/arch/hc/src/Makefile
@@ -162,15 +162,14 @@ export_startup: board/libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Dependencies
 
-.depend: Makefile chip/Make.defs $(SRCS)
+Make.dep: Makefile chip/Make.defs $(SRCS)
 ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" depend
 endif
 	$(Q) $(MKDEP) --dep-path chip --dep-path common --dep-path $(ARCH_SUBDIR) \
-	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(BOARDMAKE),y)
@@ -184,6 +183,5 @@ ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/mips/src/.gitignore b/arch/mips/src/.gitignore
index 8d209f76a44..4175fb4800e 100644
--- a/arch/mips/src/.gitignore
+++ b/arch/mips/src/.gitignore
@@ -1,4 +1,3 @@
-/.depend
 /Make.dep
 /board
 /chip
diff --git a/arch/mips/src/Makefile b/arch/mips/src/Makefile
index 006c60b7604..20199516e4f 100644
--- a/arch/mips/src/Makefile
+++ b/arch/mips/src/Makefile
@@ -160,15 +160,14 @@ export_startup: board/libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Dependencies
 
-.depend: Makefile chip/Make.defs $(SRCS)
+Make.dep: Makefile chip/Make.defs $(SRCS)
 ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" depend
 endif
 	$(Q) $(MKDEP) --dep-path chip --dep-path common --dep-path $(ARCH_SUBDIR) \
-	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(BOARDMAKE),y)
@@ -182,6 +181,5 @@ ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/misoc/src/.gitignore b/arch/misoc/src/.gitignore
index dfdfc935431..8f2a009d578 100644
--- a/arch/misoc/src/.gitignore
+++ b/arch/misoc/src/.gitignore
@@ -1,4 +1,3 @@
-/.depend
 /Make.dep
 /locked.r
 /board
diff --git a/arch/misoc/src/Makefile b/arch/misoc/src/Makefile
index 10e753a9897..ded4631d6b5 100644
--- a/arch/misoc/src/Makefile
+++ b/arch/misoc/src/Makefile
@@ -164,15 +164,14 @@ export_startup: board/libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Dependencies
 
-.depend: Makefile chip/Make.defs $(SRCS)
+Make.dep: Makefile chip/Make.defs $(SRCS)
 ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" depend
 endif
 	$(Q) $(MKDEP) --dep-path chip --dep-path common --dep-path $(ARCH_SUBDIR) \
-	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(BOARDMAKE),y)
@@ -186,6 +185,5 @@ ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/or1k/src/.gitignore b/arch/or1k/src/.gitignore
index dfdfc935431..8f2a009d578 100644
--- a/arch/or1k/src/.gitignore
+++ b/arch/or1k/src/.gitignore
@@ -1,4 +1,3 @@
-/.depend
 /Make.dep
 /locked.r
 /board
diff --git a/arch/or1k/src/Makefile b/arch/or1k/src/Makefile
index 9d180318c8a..6f523f96837 100644
--- a/arch/or1k/src/Makefile
+++ b/arch/or1k/src/Makefile
@@ -202,15 +202,14 @@ endif
 
 # Dependencies
 
-.depend: Makefile chip$(DELIM)Make.defs $(SRCS)
+Make.dep: Makefile chip$(DELIM)Make.defs $(SRCS)
 ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" depend
 endif
 	$(Q) $(MKDEP) $(patsubst %,--dep-path %,$(subst :, ,$(VPATH))) \
-	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(BOARDMAKE),y)
@@ -226,6 +225,5 @@ ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/renesas/src/.gitignore b/arch/renesas/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/arch/renesas/src/.gitignore
+++ b/arch/renesas/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/arch/renesas/src/Makefile b/arch/renesas/src/Makefile
index e6e9458814e..39c6060df38 100644
--- a/arch/renesas/src/Makefile
+++ b/arch/renesas/src/Makefile
@@ -169,14 +169,13 @@ export_startup: board/libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Dependencies
 
-.depend: Makefile chip/Make.defs $(SRCS)
+Make.dep: Makefile chip/Make.defs $(SRCS)
 ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" depend
 endif
-	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(BOARDMAKE),y)
@@ -190,6 +189,5 @@ ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/risc-v/src/.gitignore b/arch/risc-v/src/.gitignore
index dfdfc935431..8f2a009d578 100644
--- a/arch/risc-v/src/.gitignore
+++ b/arch/risc-v/src/.gitignore
@@ -1,4 +1,3 @@
-/.depend
 /Make.dep
 /locked.r
 /board
diff --git a/arch/risc-v/src/Makefile b/arch/risc-v/src/Makefile
index d4057f1e2be..19f07289fc6 100644
--- a/arch/risc-v/src/Makefile
+++ b/arch/risc-v/src/Makefile
@@ -199,15 +199,14 @@ endif
 
 # Dependencies
 
-.depend: Makefile $(SRCS)
+Make.dep: Makefile $(SRCS)
 ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" depend
 endif
 	$(Q) $(MKDEP) $(patsubst %,--dep-path %,$(subst :, ,$(VPATH))) \
-	 "$(CC)" -- $(CFLAGS) -- $(SRCS) > Make.dep
-	$(Q) touch $@
+	 "$(CC)" -- $(CFLAGS) -- $(SRCS) > $@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(BOARDMAKE),y)
@@ -224,7 +223,6 @@ ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 info:
 	@echo $(HEAD_OBJ)
diff --git a/arch/sim/src/.gitignore b/arch/sim/src/.gitignore
index 930fbdac829..176a1af5391 100644
--- a/arch/sim/src/.gitignore
+++ b/arch/sim/src/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /Cygwin-names.dat
 /Msys-names.dat
 /Linux-names.dat
diff --git a/arch/sim/src/Makefile b/arch/sim/src/Makefile
index b6a5ae64f95..843e2091d43 100644
--- a/arch/sim/src/Makefile
+++ b/arch/sim/src/Makefile
@@ -310,14 +310,13 @@ export_startup: board/libboard$(LIBEXT) up_head.o $(HOSTOBJS)
 
 # Dependencies
 
-.depend: Makefile $(SRCS)
+Make.dep: Makefile $(SRCS)
 	$(Q) if [ -e board/Makefile ]; then \
 		$(MAKE) -C board TOPDIR="$(TOPDIR)" depend ; \
 	fi
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 cleanrel:
 	$(Q) rm -f nuttx.rel $(HOSTOS)-names.dat
@@ -335,7 +334,6 @@ distclean: clean
 		$(MAKE) -C board TOPDIR="$(TOPDIR)" distclean ; \
 	fi
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 	$(call DELFILE, hostfs.h)
 	$(Q) rm -rf GNU
 
diff --git a/arch/x86/src/.gitignore b/arch/x86/src/.gitignore
index b47dbaebbb9..5ab03819c6e 100644
--- a/arch/x86/src/.gitignore
+++ b/arch/x86/src/.gitignore
@@ -1,4 +1,3 @@
 /chip
 /board
-/.depend
 /Make.dep
diff --git a/arch/x86/src/Makefile b/arch/x86/src/Makefile
index e1ad4a90529..0e4b3cd18f1 100644
--- a/arch/x86/src/Makefile
+++ b/arch/x86/src/Makefile
@@ -168,15 +168,14 @@ export_startup: board/libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Dependencies
 
-.depend: Makefile chip/Make.defs $(SRCS)
+Make.dep: Makefile chip/Make.defs $(SRCS)
 ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" depend
 endif
 	$(Q) $(MKDEP) --dep-path chip --dep-path common --dep-path $(ARCH_SUBDIR) \
-	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(BOARDMAKE),y)
@@ -190,6 +189,5 @@ ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/x86_64/src/.gitignore b/arch/x86_64/src/.gitignore
index b47dbaebbb9..5ab03819c6e 100644
--- a/arch/x86_64/src/.gitignore
+++ b/arch/x86_64/src/.gitignore
@@ -1,4 +1,3 @@
 /chip
 /board
-/.depend
 /Make.dep
diff --git a/arch/x86_64/src/Makefile b/arch/x86_64/src/Makefile
index 33aba7ae7bd..c681a77cf18 100644
--- a/arch/x86_64/src/Makefile
+++ b/arch/x86_64/src/Makefile
@@ -157,15 +157,14 @@ export_startup: board/libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Dependencies
 
-.depend: Makefile chip/Make.defs $(SRCS)
+Make.dep: Makefile chip/Make.defs $(SRCS)
 ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" depend
 endif
 	$(Q) $(MKDEP) --dep-path chip --dep-path common --dep-path $(ARCH_SUBDIR) \
-	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(BOARDMAKE),y)
@@ -179,6 +178,5 @@ ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/xtensa/src/.gitignore b/arch/xtensa/src/.gitignore
index 8d209f76a44..4175fb4800e 100644
--- a/arch/xtensa/src/.gitignore
+++ b/arch/xtensa/src/.gitignore
@@ -1,4 +1,3 @@
-/.depend
 /Make.dep
 /board
 /chip
diff --git a/arch/xtensa/src/Makefile b/arch/xtensa/src/Makefile
index e804af37de3..9b40ffaad24 100644
--- a/arch/xtensa/src/Makefile
+++ b/arch/xtensa/src/Makefile
@@ -161,15 +161,14 @@ export_startup: board/libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Dependencies
 
-.depend: Makefile chip/Make.defs $(SRCS)
+Make.dep: Makefile chip/Make.defs $(SRCS)
 ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" depend
 endif
 	$(Q) $(MKDEP) --dep-path chip --dep-path common --dep-path $(ARCH_SUBDIR) \
-	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	 "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(BOARDMAKE),y)
@@ -183,6 +182,5 @@ ifeq ($(BOARDMAKE),y)
 	$(Q) $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/z16/src/.gitignore b/arch/z16/src/.gitignore
index 5bfbd004424..06093fa4584 100644
--- a/arch/z16/src/.gitignore
+++ b/arch/z16/src/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /board
 /chip
 /nuttx.linkcmd
diff --git a/arch/z16/src/Makefile b/arch/z16/src/Makefile
index c4b5f67a500..c8b5df00ae0 100644
--- a/arch/z16/src/Makefile
+++ b/arch/z16/src/Makefile
@@ -133,7 +133,7 @@ nuttx$(EXEEXT): $(HEAD_OBJ) board/libboard$(LIBEXT) nuttx.linkcmd
 	@echo "LD:  nuttx$(EXEEXT)"
 	$(Q) $(LD) $(LDFLAGS)
 
-.depend: Makefile chip/Make.defs $(DEPSRCS)
+Make.dep: Makefile chip/Make.defs $(DEPSRCS)
 ifeq ($(CONFIG_WINDOWS_NATIVE),y)
 	$(Q) if exist board$(DELIM)Makefile ( $(MAKE) -C board TOPDIR="$(TOPDIR)" depend )
 else
@@ -141,8 +141,7 @@ else
 		$(MAKE) -C board TOPDIR="$(TOPDIR)" depend ; \
 	fi
 endif
-	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(DEPSRCS) >Make.dep
-	$(Q) touch $@
+	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(DEPSRCS) >$@
 
 # This is part of the top-level export target
 
@@ -160,7 +159,7 @@ endif
 
 # Dependencies
 
-depend: .depend
+depend: Make.dep
 
 clean:
 ifeq ($(CONFIG_WINDOWS_NATIVE),y)
@@ -188,6 +187,5 @@ else
 	fi
 endif
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/z80/src/.gitignore b/arch/z80/src/.gitignore
index 3db121e5a4d..3bc224109e2 100644
--- a/arch/z80/src/.gitignore
+++ b/arch/z80/src/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /up_mem.h
 /asm_mem.h
 /board
diff --git a/arch/z80/src/Makefile.sdccl b/arch/z80/src/Makefile.sdccl
index 63f604d3d32..4a090349685 100644
--- a/arch/z80/src/Makefile.sdccl
+++ b/arch/z80/src/Makefile.sdccl
@@ -208,14 +208,13 @@ export_startup: board/libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Build dependencies
 
-.depend: Makefile asm_mem.h chip/Make.defs $(DEPSRCS)
+Make.dep: Makefile asm_mem.h chip/Make.defs $(DEPSRCS)
 	$(Q) if [ -e board/Makefile ]; then \
 		$(MAKE) -C board TOPDIR="$(TOPDIR)" depend ; \
 	fi
-	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(DEPSRCS) >Make.dep
-	$(Q) touch $@
+	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(DEPSRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(Q) if [ -e board/Makefile ]; then \
@@ -231,6 +230,5 @@ distclean: clean
 		$(MAKE) -C board TOPDIR="$(TOPDIR)" distclean ; \
 	fi
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/z80/src/Makefile.sdccw b/arch/z80/src/Makefile.sdccw
index a29a293625c..705a49650c9 100644
--- a/arch/z80/src/Makefile.sdccw
+++ b/arch/z80/src/Makefile.sdccw
@@ -202,12 +202,11 @@ export_startup: board\libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Build dependencies
 
-.depend: Makefile asm_mem.h chip\Make.defs $(DEPSRCS)
+Make.dep: Makefile asm_mem.h chip\Make.defs $(DEPSRCS)
 	$(Q) if exist board\Makefile ( $(MAKE) -C board TOPDIR="$(TOPDIR)" depend )
-	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(DEPSRCS) >Make.dep
-	$(Q) touch $@
+	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(DEPSRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(Q) if exist board\Makefile ( $(MAKE) -C board TOPDIR="$(TOPDIR)" clean )
@@ -219,6 +218,5 @@ clean:
 distclean: clean
 	$(Q) if exist board\Makefile ( $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean )
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/z80/src/Makefile.zdsiil b/arch/z80/src/Makefile.zdsiil
index 3c4a2b5d7d0..14b77fab4fc 100644
--- a/arch/z80/src/Makefile.zdsiil
+++ b/arch/z80/src/Makefile.zdsiil
@@ -139,12 +139,11 @@ nuttx$(EXEEXT): $(HEAD_OBJ) board$(DELIM)libboard$(LIBEXT) nuttx.linkcmd
 	@echo "LD:  nuttx$(EXEEXT)"
 	$(Q) "$(LD)" $(LDFLAGS)
 
-.depend: Makefile chip$(DELIM)Make.defs $(DEPSRCS)
+Make.dep: Makefile chip$(DELIM)Make.defs $(DEPSRCS)
 	$(Q) if [ -e board$(DELIM)Makefile ]; then \
 		$(MAKE) -C board TOPDIR="$(TOPDIR)" depend ; \
 	fi
-	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(DEPSRCS) >Make.dep
-	$(Q) touch $@
+	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(DEPSRCS) >$@
 
 # This is part of the top-level export target
 
@@ -158,7 +157,7 @@ export_startup: board$(DELIM)libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Dependencies
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(Q) if [ -e board$(DELIM)Makefile ]; then \
@@ -176,6 +175,5 @@ distclean: clean
 		$(MAKE) -C board TOPDIR="$(TOPDIR)" distclean ; \
 	fi
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/arch/z80/src/Makefile.zdsiiw b/arch/z80/src/Makefile.zdsiiw
index f9dda14409d..cc8f1bda929 100644
--- a/arch/z80/src/Makefile.zdsiiw
+++ b/arch/z80/src/Makefile.zdsiiw
@@ -128,10 +128,9 @@ nuttx$(EXEEXT): $(HEAD_OBJ) board$(DELIM)libboard$(LIBEXT) nuttx.linkcmd
 	@echo "LD:  nuttx$(EXEEXT)"
 	$(Q) "$(LD)" $(LDFLAGS)
 
-.depend: Makefile chip$(DELIM)Make.defs $(DEPSRCS)
+Make.dep: Makefile chip$(DELIM)Make.defs $(DEPSRCS)
 	$(Q) if exist board$(DELIM)Makefile ( $(MAKE) -C board TOPDIR="$(TOPDIR)" depend )
-	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(DEPSRCS) >Make.dep
-	$(Q) touch $@
+	$(Q) $(MKDEP) --dep-path chip --dep-path common "$(CC)" -- $(CFLAGS) -- $(DEPSRCS) >$@
 
 # This is part of the top-level export target
 
@@ -140,7 +139,7 @@ export_startup: board$(DELIM)libboard$(LIBEXT) $(STARTUP_OBJS)
 
 # Dependencies
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(Q) if exist board$(DELIM)Makefile ( $(MAKE) -C board TOPDIR="$(TOPDIR)" clean )
@@ -154,6 +153,5 @@ clean:
 distclean: clean
 	$(Q) if exist board$(DELIM)Makefile ( $(MAKE) -C board TOPDIR="$(TOPDIR)" distclean )
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/audio/.gitignore b/audio/.gitignore
index 4b32ec6a3da..b7527c6d9a0 100644
--- a/audio/.gitignore
+++ b/audio/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /*.asm
 /*.obj
 /*.rel
diff --git a/audio/Makefile b/audio/Makefile
index fef3f261c86..9fc83f61edd 100644
--- a/audio/Makefile
+++ b/audio/Makefile
@@ -77,11 +77,10 @@ $(COBJS): %$(OBJEXT): %.c
 $(BIN): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -89,6 +88,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/binfmt/.gitignore b/binfmt/.gitignore
index 037fe5ae469..02a944b3074 100644
--- a/binfmt/.gitignore
+++ b/binfmt/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /*.src
 /*.obj
 /*.asm
diff --git a/binfmt/Makefile b/binfmt/Makefile
index 88babfbd679..b153c87d39c 100644
--- a/binfmt/Makefile
+++ b/binfmt/Makefile
@@ -92,11 +92,10 @@ $(BINFMT_COBJS): %$(OBJEXT): %.c
 $(BIN): $(BINFMT_OBJS)
 	$(call ARCHIVE, $@, $(BINFMT_OBJS))
 
-.depend: Makefile $(BINFMT_SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(BINFMT_SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(BINFMT_SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(BINFMT_SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -104,6 +103,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/boards/.gitignore b/boards/.gitignore
index 4a8809052b4..40c1d205500 100644
--- a/boards/.gitignore
+++ b/boards/.gitignore
@@ -1,4 +1,3 @@
-.depend
 Make.dep
 *.o
 *.a
@@ -13,7 +12,6 @@ core
 .cproject
 cscope.out
 /Make.dep
-/.depend
 /*.asm
 /*.obj
 /*.rel
diff --git a/boards/Board.mk b/boards/Board.mk
index 8d501a59f8d..896d5185c70 100644
--- a/boards/Board.mk
+++ b/boards/Board.mk
@@ -119,18 +119,17 @@ ifneq ($(CXXOBJS),)
 	$(call ARCHIVE, $@, $(CXXOBJS))
 endif
 
-.depend: Makefile $(SRCS) $(CXXSRCS)
+Make.dep: Makefile $(SRCS) $(CXXSRCS)
 ifneq ($(ZDSVERSION),)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 else
-	$(Q) $(MKDEP) $(DEPPATH) $(CC) -- $(CFLAGS) -- $(SRCS) >Make.dep
+	$(Q) $(MKDEP) $(DEPPATH) $(CC) -- $(CFLAGS) -- $(SRCS) >$@
 endif
 ifneq ($(CXXSRCS),)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CXX)" -- $(CXXFLAGS) -- $(CXXSRCS) >>Make.dep
+	$(Q) $(MKDEP) $(DEPPATH) "$(CXX)" -- $(CXXFLAGS) -- $(CXXSRCS) >>$@
 endif
-	$(Q) touch $@
 
-depend: .depend
+depend: Make.dep
 
 ifneq ($(BOARD_CONTEXT),y)
 context:
@@ -143,7 +142,6 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 	$(EXTRA_DISTCLEAN)
 
 -include Make.dep
diff --git a/boards/Makefile b/boards/Makefile
index 79070186153..90540389993 100644
--- a/boards/Makefile
+++ b/boards/Makefile
@@ -103,16 +103,15 @@ $(CXXOBJS): %$(OBJEXT): %.cxx
 $(BIN): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
+Make.dep: Makefile $(SRCS)
 ifneq ($(SRCS),)
-	$(Q) $(MKDEP) --dep-path . "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
+	$(Q) $(MKDEP) --dep-path . "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 endif
 ifneq ($(CXXSRCS),)
-	$(Q) $(MKDEP) --dep-path . "$(CXX)" -- $(CXXFLAGS) -- $(CXXSRCS) >>Make.dep
+	$(Q) $(MKDEP) --dep-path . "$(CXX)" -- $(CXXFLAGS) -- $(CXXSRCS) >>$@
 endif
-	$(Q) touch $@
 
-depend: .depend
+depend: Make.dep
 
 $(DUMMY_KCONFIG): $(BOARD_KCONFIG)
 	$(call DELFILE, $(DUMMY_KCONFIG))
@@ -134,6 +133,5 @@ clean: clean_context
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/boards/arm/c5471/c5471evm/src/.gitignore b/boards/arm/c5471/c5471evm/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/c5471/c5471evm/src/.gitignore
+++ b/boards/arm/c5471/c5471evm/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/cxd56xx/spresense/src/.gitignore b/boards/arm/cxd56xx/spresense/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/cxd56xx/spresense/src/.gitignore
+++ b/boards/arm/cxd56xx/spresense/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/dm320/ntosd-dm320/src/.gitignore b/boards/arm/dm320/ntosd-dm320/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/dm320/ntosd-dm320/src/.gitignore
+++ b/boards/arm/dm320/ntosd-dm320/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/efm32/efm32-g8xx-stk/src/.gitignore b/boards/arm/efm32/efm32-g8xx-stk/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/efm32/efm32-g8xx-stk/src/.gitignore
+++ b/boards/arm/efm32/efm32-g8xx-stk/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/efm32/efm32gg-stk3700/src/.gitignore b/boards/arm/efm32/efm32gg-stk3700/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/efm32/efm32gg-stk3700/src/.gitignore
+++ b/boards/arm/efm32/efm32gg-stk3700/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/efm32/olimex-efm32g880f128-stk/src/.gitignore b/boards/arm/efm32/olimex-efm32g880f128-stk/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/efm32/olimex-efm32g880f128-stk/src/.gitignore
+++ b/boards/arm/efm32/olimex-efm32g880f128-stk/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/imxrt/imxrt1020-evk/.gitignore b/boards/arm/imxrt/imxrt1020-evk/.gitignore
index 354711f8c8b..98dfbe2d7a4 100644
--- a/boards/arm/imxrt/imxrt1020-evk/.gitignore
+++ b/boards/arm/imxrt/imxrt1020-evk/.gitignore
@@ -1,3 +1 @@
-/.depend
 /Make.dep
-src/.depend
diff --git a/boards/arm/imxrt/imxrt1050-evk/kernel/Makefile b/boards/arm/imxrt/imxrt1050-evk/kernel/Makefile
index e989a8e36e0..93a243b2101 100644
--- a/boards/arm/imxrt/imxrt1050-evk/kernel/Makefile
+++ b/boards/arm/imxrt/imxrt1050-evk/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/imxrt/imxrt1060-evk/kernel/Makefile b/boards/arm/imxrt/imxrt1060-evk/kernel/Makefile
index 556da0606e0..5b48008c129 100644
--- a/boards/arm/imxrt/imxrt1060-evk/kernel/Makefile
+++ b/boards/arm/imxrt/imxrt1060-evk/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/kinetis/freedom-k28f/src/.gitignore b/boards/arm/kinetis/freedom-k28f/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/kinetis/freedom-k28f/src/.gitignore
+++ b/boards/arm/kinetis/freedom-k28f/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/kinetis/kwikstik-k40/src/.gitignore b/boards/arm/kinetis/kwikstik-k40/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/kinetis/kwikstik-k40/src/.gitignore
+++ b/boards/arm/kinetis/kwikstik-k40/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/kinetis/teensy-3.x/src/.gitignore b/boards/arm/kinetis/teensy-3.x/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/kinetis/teensy-3.x/src/.gitignore
+++ b/boards/arm/kinetis/teensy-3.x/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/kinetis/twr-k60n512/src/.gitignore b/boards/arm/kinetis/twr-k60n512/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/kinetis/twr-k60n512/src/.gitignore
+++ b/boards/arm/kinetis/twr-k60n512/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/kl/freedom-kl25z/src/.gitignore b/boards/arm/kl/freedom-kl25z/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/kl/freedom-kl25z/src/.gitignore
+++ b/boards/arm/kl/freedom-kl25z/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/kl/freedom-kl26z/src/.gitignore b/boards/arm/kl/freedom-kl26z/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/kl/freedom-kl26z/src/.gitignore
+++ b/boards/arm/kl/freedom-kl26z/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/kl/teensy-lc/src/.gitignore b/boards/arm/kl/teensy-lc/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/kl/teensy-lc/src/.gitignore
+++ b/boards/arm/kl/teensy-lc/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lc823450/lc823450-xgevk/kernel/Makefile b/boards/arm/lc823450/lc823450-xgevk/kernel/Makefile
index be599f16c33..421b6d36987 100644
--- a/boards/arm/lc823450/lc823450-xgevk/kernel/Makefile
+++ b/boards/arm/lc823450/lc823450-xgevk/kernel/Makefile
@@ -111,9 +111,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) -n nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/lpc17xx_40xx/lincoln60/src/.gitignore b/boards/arm/lpc17xx_40xx/lincoln60/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/lincoln60/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/lincoln60/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc17xx_40xx/lpc4088-devkit/kernel/Makefile b/boards/arm/lpc17xx_40xx/lpc4088-devkit/kernel/Makefile
index 79e02d68879..b2e20c62212 100644
--- a/boards/arm/lpc17xx_40xx/lpc4088-devkit/kernel/Makefile
+++ b/boards/arm/lpc17xx_40xx/lpc4088-devkit/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/lpc17xx_40xx/lpc4088-devkit/src/.gitignore b/boards/arm/lpc17xx_40xx/lpc4088-devkit/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/lpc4088-devkit/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/lpc4088-devkit/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc17xx_40xx/lpc4088-quickstart/kernel/Makefile b/boards/arm/lpc17xx_40xx/lpc4088-quickstart/kernel/Makefile
index b7f87f29c95..6bd2872cd7f 100644
--- a/boards/arm/lpc17xx_40xx/lpc4088-quickstart/kernel/Makefile
+++ b/boards/arm/lpc17xx_40xx/lpc4088-quickstart/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/lpc17xx_40xx/lpc4088-quickstart/src/.gitignore b/boards/arm/lpc17xx_40xx/lpc4088-quickstart/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/lpc4088-quickstart/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/lpc4088-quickstart/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/src/.gitignore b/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc17xx_40xx/lx_cpu/src/.gitignore b/boards/arm/lpc17xx_40xx/lx_cpu/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/lx_cpu/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/lx_cpu/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc17xx_40xx/mbed/src/.gitignore b/boards/arm/lpc17xx_40xx/mbed/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/mbed/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/mbed/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc17xx_40xx/mcb1700/src/.gitignore b/boards/arm/lpc17xx_40xx/mcb1700/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/mcb1700/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/mcb1700/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc17xx_40xx/olimex-lpc1766stk/src/.gitignore b/boards/arm/lpc17xx_40xx/olimex-lpc1766stk/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/olimex-lpc1766stk/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/olimex-lpc1766stk/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc17xx_40xx/open1788/kernel/Makefile b/boards/arm/lpc17xx_40xx/open1788/kernel/Makefile
index 85d6a84e33a..93e9d0d4830 100644
--- a/boards/arm/lpc17xx_40xx/open1788/kernel/Makefile
+++ b/boards/arm/lpc17xx_40xx/open1788/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/lpc17xx_40xx/open1788/src/.gitignore b/boards/arm/lpc17xx_40xx/open1788/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/open1788/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/open1788/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc17xx_40xx/pnev5180b/kernel/Makefile b/boards/arm/lpc17xx_40xx/pnev5180b/kernel/Makefile
index bf0952965a6..6c5c2f445fa 100644
--- a/boards/arm/lpc17xx_40xx/pnev5180b/kernel/Makefile
+++ b/boards/arm/lpc17xx_40xx/pnev5180b/kernel/Makefile
@@ -114,9 +114,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/lpc17xx_40xx/pnev5180b/src/.gitignore b/boards/arm/lpc17xx_40xx/pnev5180b/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/pnev5180b/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/pnev5180b/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc17xx_40xx/u-blox-c027/src/.gitignore b/boards/arm/lpc17xx_40xx/u-blox-c027/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/u-blox-c027/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/u-blox-c027/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc17xx_40xx/zkit-arm-1769/src/.gitignore b/boards/arm/lpc17xx_40xx/zkit-arm-1769/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc17xx_40xx/zkit-arm-1769/src/.gitignore
+++ b/boards/arm/lpc17xx_40xx/zkit-arm-1769/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc214x/mcu123-lpc214x/src/.gitignore b/boards/arm/lpc214x/mcu123-lpc214x/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc214x/mcu123-lpc214x/src/.gitignore
+++ b/boards/arm/lpc214x/mcu123-lpc214x/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc214x/zp214xpa/src/.gitignore b/boards/arm/lpc214x/zp214xpa/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc214x/zp214xpa/src/.gitignore
+++ b/boards/arm/lpc214x/zp214xpa/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc2378/olimex-lpc2378/src/.gitignore b/boards/arm/lpc2378/olimex-lpc2378/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc2378/olimex-lpc2378/src/.gitignore
+++ b/boards/arm/lpc2378/olimex-lpc2378/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc31xx/ea3131/locked/Makefile b/boards/arm/lpc31xx/ea3131/locked/Makefile
index 8216de1dccf..5bc34494364 100644
--- a/boards/arm/lpc31xx/ea3131/locked/Makefile
+++ b/boards/arm/lpc31xx/ea3131/locked/Makefile
@@ -97,9 +97,7 @@ locked.r: ld-locked.inc $(PASS1_LIBBOARD)
 $(PASS1_SRCDIR)$(DELIM)locked.r: locked.r
 	$(Q) cp -a locked.r $(TOPDIR)$(DELIM)$(PASS1_SRCDIR)$(DELIM)locked.r
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, locked.r)
diff --git a/boards/arm/lpc31xx/ea3131/src/.gitignore b/boards/arm/lpc31xx/ea3131/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc31xx/ea3131/src/.gitignore
+++ b/boards/arm/lpc31xx/ea3131/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc31xx/ea3152/src/.gitignore b/boards/arm/lpc31xx/ea3152/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc31xx/ea3152/src/.gitignore
+++ b/boards/arm/lpc31xx/ea3152/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc31xx/olimex-lpc-h3131/src/.gitignore b/boards/arm/lpc31xx/olimex-lpc-h3131/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc31xx/olimex-lpc-h3131/src/.gitignore
+++ b/boards/arm/lpc31xx/olimex-lpc-h3131/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc43xx/bambino-200e/kernel/Makefile b/boards/arm/lpc43xx/bambino-200e/kernel/Makefile
index 928f46054d5..46f2fb966c5 100644
--- a/boards/arm/lpc43xx/bambino-200e/kernel/Makefile
+++ b/boards/arm/lpc43xx/bambino-200e/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/lpc43xx/bambino-200e/src/.gitignore b/boards/arm/lpc43xx/bambino-200e/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc43xx/bambino-200e/src/.gitignore
+++ b/boards/arm/lpc43xx/bambino-200e/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc43xx/lpc4330-xplorer/src/.gitignore b/boards/arm/lpc43xx/lpc4330-xplorer/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc43xx/lpc4330-xplorer/src/.gitignore
+++ b/boards/arm/lpc43xx/lpc4330-xplorer/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc43xx/lpc4337-ws/src/.gitignore b/boards/arm/lpc43xx/lpc4337-ws/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc43xx/lpc4337-ws/src/.gitignore
+++ b/boards/arm/lpc43xx/lpc4337-ws/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc43xx/lpc4357-evb/src/.gitignore b/boards/arm/lpc43xx/lpc4357-evb/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc43xx/lpc4357-evb/src/.gitignore
+++ b/boards/arm/lpc43xx/lpc4357-evb/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/lpc43xx/lpc4370-link2/src/.gitignore b/boards/arm/lpc43xx/lpc4370-link2/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/lpc43xx/lpc4370-link2/src/.gitignore
+++ b/boards/arm/lpc43xx/lpc4370-link2/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/nrf52/nrf52-feather/src/.gitignore b/boards/arm/nrf52/nrf52-feather/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/nrf52/nrf52-feather/src/.gitignore
+++ b/boards/arm/nrf52/nrf52-feather/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/nrf52/nrf52832-dk/src/.gitignore b/boards/arm/nrf52/nrf52832-dk/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/nrf52/nrf52832-dk/src/.gitignore
+++ b/boards/arm/nrf52/nrf52832-dk/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/nrf52/nrf52840-dk/src/.gitignore b/boards/arm/nrf52/nrf52840-dk/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/nrf52/nrf52840-dk/src/.gitignore
+++ b/boards/arm/nrf52/nrf52840-dk/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/nrf52/nrf52840-dongle/src/.gitignore b/boards/arm/nrf52/nrf52840-dongle/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/nrf52/nrf52840-dongle/src/.gitignore
+++ b/boards/arm/nrf52/nrf52840-dongle/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/nuc1xx/nutiny-nuc120/src/.gitignore b/boards/arm/nuc1xx/nutiny-nuc120/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/nuc1xx/nutiny-nuc120/src/.gitignore
+++ b/boards/arm/nuc1xx/nutiny-nuc120/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/s32k1xx/rddrone-uavcan144/src/.gitignore b/boards/arm/s32k1xx/rddrone-uavcan144/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/s32k1xx/rddrone-uavcan144/src/.gitignore
+++ b/boards/arm/s32k1xx/rddrone-uavcan144/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/s32k1xx/rddrone-uavcan146/src/.gitignore b/boards/arm/s32k1xx/rddrone-uavcan146/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/s32k1xx/rddrone-uavcan146/src/.gitignore
+++ b/boards/arm/s32k1xx/rddrone-uavcan146/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/s32k1xx/s32k118evb/src/.gitignore b/boards/arm/s32k1xx/s32k118evb/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/s32k1xx/s32k118evb/src/.gitignore
+++ b/boards/arm/s32k1xx/s32k118evb/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/s32k1xx/s32k144evb/src/.gitignore b/boards/arm/s32k1xx/s32k144evb/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/s32k1xx/s32k144evb/src/.gitignore
+++ b/boards/arm/s32k1xx/s32k144evb/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/s32k1xx/s32k146evb/src/.gitignore b/boards/arm/s32k1xx/s32k146evb/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/s32k1xx/s32k146evb/src/.gitignore
+++ b/boards/arm/s32k1xx/s32k146evb/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/s32k1xx/s32k148evb/src/.gitignore b/boards/arm/s32k1xx/s32k148evb/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/s32k1xx/s32k148evb/src/.gitignore
+++ b/boards/arm/s32k1xx/s32k148evb/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/sam34/arduino-due/src/.gitignore b/boards/arm/sam34/arduino-due/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/sam34/arduino-due/src/.gitignore
+++ b/boards/arm/sam34/arduino-due/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/sam34/flipnclick-sam3x/src/.gitignore b/boards/arm/sam34/flipnclick-sam3x/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/sam34/flipnclick-sam3x/src/.gitignore
+++ b/boards/arm/sam34/flipnclick-sam3x/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/sam34/sam3u-ek/kernel/Makefile b/boards/arm/sam34/sam3u-ek/kernel/Makefile
index d4571cf1109..9eeaf31cadd 100644
--- a/boards/arm/sam34/sam3u-ek/kernel/Makefile
+++ b/boards/arm/sam34/sam3u-ek/kernel/Makefile
@@ -103,9 +103,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/sam34/sam3u-ek/src/.gitignore b/boards/arm/sam34/sam3u-ek/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/sam34/sam3u-ek/src/.gitignore
+++ b/boards/arm/sam34/sam3u-ek/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/sam34/sam4e-ek/src/.gitignore b/boards/arm/sam34/sam4e-ek/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/sam34/sam4e-ek/src/.gitignore
+++ b/boards/arm/sam34/sam4e-ek/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/sam34/sam4l-xplained/src/.gitignore b/boards/arm/sam34/sam4l-xplained/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/sam34/sam4l-xplained/src/.gitignore
+++ b/boards/arm/sam34/sam4l-xplained/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/samd2l2/arduino-m0/src/.gitignore b/boards/arm/samd2l2/arduino-m0/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/samd2l2/arduino-m0/src/.gitignore
+++ b/boards/arm/samd2l2/arduino-m0/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/samd2l2/samd20-xplained/src/.gitignore b/boards/arm/samd2l2/samd20-xplained/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/samd2l2/samd20-xplained/src/.gitignore
+++ b/boards/arm/samd2l2/samd20-xplained/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/samd2l2/samd21-xplained/src/.gitignore b/boards/arm/samd2l2/samd21-xplained/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/samd2l2/samd21-xplained/src/.gitignore
+++ b/boards/arm/samd2l2/samd21-xplained/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/samd2l2/saml21-xplained/src/.gitignore b/boards/arm/samd2l2/saml21-xplained/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/samd2l2/saml21-xplained/src/.gitignore
+++ b/boards/arm/samd2l2/saml21-xplained/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/samv7/same70-xplained/kernel/Makefile b/boards/arm/samv7/same70-xplained/kernel/Makefile
index 46b0fd92f7e..f43a3a359d8 100644
--- a/boards/arm/samv7/same70-xplained/kernel/Makefile
+++ b/boards/arm/samv7/same70-xplained/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/samv7/samv71-xult/kernel/Makefile b/boards/arm/samv7/samv71-xult/kernel/Makefile
index 6aa6ba577e3..25c4ecde748 100644
--- a/boards/arm/samv7/samv71-xult/kernel/Makefile
+++ b/boards/arm/samv7/samv71-xult/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32/axoloti/src/.gitignore b/boards/arm/stm32/axoloti/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/axoloti/src/.gitignore
+++ b/boards/arm/stm32/axoloti/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/clicker2-stm32/kernel/Makefile b/boards/arm/stm32/clicker2-stm32/kernel/Makefile
index 5ba14f7725f..28e4efac319 100644
--- a/boards/arm/stm32/clicker2-stm32/kernel/Makefile
+++ b/boards/arm/stm32/clicker2-stm32/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32/clicker2-stm32/src/.gitignore b/boards/arm/stm32/clicker2-stm32/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/clicker2-stm32/src/.gitignore
+++ b/boards/arm/stm32/clicker2-stm32/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/cloudctrl/src/.gitignore b/boards/arm/stm32/cloudctrl/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/cloudctrl/src/.gitignore
+++ b/boards/arm/stm32/cloudctrl/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/fire-stm32v2/src/.gitignore b/boards/arm/stm32/fire-stm32v2/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/fire-stm32v2/src/.gitignore
+++ b/boards/arm/stm32/fire-stm32v2/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/hymini-stm32v/src/.gitignore b/boards/arm/stm32/hymini-stm32v/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/hymini-stm32v/src/.gitignore
+++ b/boards/arm/stm32/hymini-stm32v/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/mikroe-stm32f4/kernel/Makefile b/boards/arm/stm32/mikroe-stm32f4/kernel/Makefile
index c806ba8f6a8..88792792482 100644
--- a/boards/arm/stm32/mikroe-stm32f4/kernel/Makefile
+++ b/boards/arm/stm32/mikroe-stm32f4/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32/mikroe-stm32f4/src/.gitignore b/boards/arm/stm32/mikroe-stm32f4/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/mikroe-stm32f4/src/.gitignore
+++ b/boards/arm/stm32/mikroe-stm32f4/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/nucleo-f446re/src/.gitignore b/boards/arm/stm32/nucleo-f446re/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/nucleo-f446re/src/.gitignore
+++ b/boards/arm/stm32/nucleo-f446re/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/olimex-stm32-h407/src/.gitignore b/boards/arm/stm32/olimex-stm32-h407/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/olimex-stm32-h407/src/.gitignore
+++ b/boards/arm/stm32/olimex-stm32-h407/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/olimex-stm32-p107/src/.gitignore b/boards/arm/stm32/olimex-stm32-p107/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/olimex-stm32-p107/src/.gitignore
+++ b/boards/arm/stm32/olimex-stm32-p107/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/olimex-stm32-p407/kernel/Makefile b/boards/arm/stm32/olimex-stm32-p407/kernel/Makefile
index 48efb4f153d..eccca8536dc 100644
--- a/boards/arm/stm32/olimex-stm32-p407/kernel/Makefile
+++ b/boards/arm/stm32/olimex-stm32-p407/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32/olimexino-stm32/src/.gitignore b/boards/arm/stm32/olimexino-stm32/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/olimexino-stm32/src/.gitignore
+++ b/boards/arm/stm32/olimexino-stm32/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/omnibusf4/kernel/Makefile b/boards/arm/stm32/omnibusf4/kernel/Makefile
index 44b3b00ed20..49d957a63c4 100644
--- a/boards/arm/stm32/omnibusf4/kernel/Makefile
+++ b/boards/arm/stm32/omnibusf4/kernel/Makefile
@@ -111,9 +111,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32/omnibusf4/src/.gitignore b/boards/arm/stm32/omnibusf4/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/omnibusf4/src/.gitignore
+++ b/boards/arm/stm32/omnibusf4/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/shenzhou/src/.gitignore b/boards/arm/stm32/shenzhou/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/shenzhou/src/.gitignore
+++ b/boards/arm/stm32/shenzhou/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/stm3210e-eval/src/.gitignore b/boards/arm/stm32/stm3210e-eval/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/stm3210e-eval/src/.gitignore
+++ b/boards/arm/stm32/stm3210e-eval/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/stm3220g-eval/src/.gitignore b/boards/arm/stm32/stm3220g-eval/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/stm3220g-eval/src/.gitignore
+++ b/boards/arm/stm32/stm3220g-eval/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/stm3240g-eval/kernel/Makefile b/boards/arm/stm32/stm3240g-eval/kernel/Makefile
index 85ff502dc3a..2515b5d18a0 100644
--- a/boards/arm/stm32/stm3240g-eval/kernel/Makefile
+++ b/boards/arm/stm32/stm3240g-eval/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32/stm3240g-eval/src/.gitignore b/boards/arm/stm32/stm3240g-eval/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/stm3240g-eval/src/.gitignore
+++ b/boards/arm/stm32/stm3240g-eval/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/stm32_tiny/src/.gitignore b/boards/arm/stm32/stm32_tiny/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/stm32_tiny/src/.gitignore
+++ b/boards/arm/stm32/stm32_tiny/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/stm32f103-minimum/src/.gitignore b/boards/arm/stm32/stm32f103-minimum/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/stm32f103-minimum/src/.gitignore
+++ b/boards/arm/stm32/stm32f103-minimum/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/stm32f3discovery/src/.gitignore b/boards/arm/stm32/stm32f3discovery/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/stm32f3discovery/src/.gitignore
+++ b/boards/arm/stm32/stm32f3discovery/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/stm32f429i-disco/src/.gitignore b/boards/arm/stm32/stm32f429i-disco/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/stm32f429i-disco/src/.gitignore
+++ b/boards/arm/stm32/stm32f429i-disco/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/stm32f4discovery/kernel/Makefile b/boards/arm/stm32/stm32f4discovery/kernel/Makefile
index b432fb32dbf..3cf12bc7d75 100644
--- a/boards/arm/stm32/stm32f4discovery/kernel/Makefile
+++ b/boards/arm/stm32/stm32f4discovery/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32/stm32f4discovery/src/.gitignore b/boards/arm/stm32/stm32f4discovery/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/stm32f4discovery/src/.gitignore
+++ b/boards/arm/stm32/stm32f4discovery/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/stm32ldiscovery/src/.gitignore b/boards/arm/stm32/stm32ldiscovery/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/stm32ldiscovery/src/.gitignore
+++ b/boards/arm/stm32/stm32ldiscovery/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/stm32vldiscovery/src/.gitignore b/boards/arm/stm32/stm32vldiscovery/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/stm32vldiscovery/src/.gitignore
+++ b/boards/arm/stm32/stm32vldiscovery/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32/viewtool-stm32f107/src/.gitignore b/boards/arm/stm32/viewtool-stm32f107/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32/viewtool-stm32f107/src/.gitignore
+++ b/boards/arm/stm32/viewtool-stm32f107/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32f0l0g0/nucleo-f072rb/src/.gitignore b/boards/arm/stm32f0l0g0/nucleo-f072rb/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32f0l0g0/nucleo-f072rb/src/.gitignore
+++ b/boards/arm/stm32f0l0g0/nucleo-f072rb/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32f0l0g0/nucleo-f091rc/src/.gitignore b/boards/arm/stm32f0l0g0/nucleo-f091rc/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32f0l0g0/nucleo-f091rc/src/.gitignore
+++ b/boards/arm/stm32f0l0g0/nucleo-f091rc/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32f0l0g0/stm32f051-discovery/src/.gitignore b/boards/arm/stm32f0l0g0/stm32f051-discovery/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32f0l0g0/stm32f051-discovery/src/.gitignore
+++ b/boards/arm/stm32f0l0g0/stm32f051-discovery/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32f0l0g0/stm32f072-discovery/src/.gitignore b/boards/arm/stm32f0l0g0/stm32f072-discovery/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32f0l0g0/stm32f072-discovery/src/.gitignore
+++ b/boards/arm/stm32f0l0g0/stm32f072-discovery/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32f7/nucleo-144/src/.gitignore b/boards/arm/stm32f7/nucleo-144/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32f7/nucleo-144/src/.gitignore
+++ b/boards/arm/stm32f7/nucleo-144/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32f7/stm32f746-ws/src/.gitignore b/boards/arm/stm32f7/stm32f746-ws/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32f7/stm32f746-ws/src/.gitignore
+++ b/boards/arm/stm32f7/stm32f746-ws/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32f7/stm32f746g-disco/kernel/Makefile b/boards/arm/stm32f7/stm32f746g-disco/kernel/Makefile
index 5b142bcbf97..fe778128879 100644
--- a/boards/arm/stm32f7/stm32f746g-disco/kernel/Makefile
+++ b/boards/arm/stm32f7/stm32f746g-disco/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32f7/stm32f746g-disco/src/.gitignore b/boards/arm/stm32f7/stm32f746g-disco/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32f7/stm32f746g-disco/src/.gitignore
+++ b/boards/arm/stm32f7/stm32f746g-disco/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32f7/stm32f769i-disco/kernel/Makefile b/boards/arm/stm32f7/stm32f769i-disco/kernel/Makefile
index b49ba78139f..ce69438a4b7 100644
--- a/boards/arm/stm32f7/stm32f769i-disco/kernel/Makefile
+++ b/boards/arm/stm32f7/stm32f769i-disco/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32f7/stm32f769i-disco/src/.gitignore b/boards/arm/stm32f7/stm32f769i-disco/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32f7/stm32f769i-disco/src/.gitignore
+++ b/boards/arm/stm32f7/stm32f769i-disco/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32h7/nucleo-h743zi/kernel/Makefile b/boards/arm/stm32h7/nucleo-h743zi/kernel/Makefile
index 2ed4b0d284b..2cf0d96928e 100644
--- a/boards/arm/stm32h7/nucleo-h743zi/kernel/Makefile
+++ b/boards/arm/stm32h7/nucleo-h743zi/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32h7/nucleo-h743zi/src/.gitignore b/boards/arm/stm32h7/nucleo-h743zi/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32h7/nucleo-h743zi/src/.gitignore
+++ b/boards/arm/stm32h7/nucleo-h743zi/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32h7/stm32h747i-disco/kernel/Makefile b/boards/arm/stm32h7/stm32h747i-disco/kernel/Makefile
index 5a8634b0570..91054bf5ec0 100644
--- a/boards/arm/stm32h7/stm32h747i-disco/kernel/Makefile
+++ b/boards/arm/stm32h7/stm32h747i-disco/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32h7/stm32h747i-disco/src/.gitignore b/boards/arm/stm32h7/stm32h747i-disco/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32h7/stm32h747i-disco/src/.gitignore
+++ b/boards/arm/stm32h7/stm32h747i-disco/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32l4/b-l475e-iot01a/src/.gitignore b/boards/arm/stm32l4/b-l475e-iot01a/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32l4/b-l475e-iot01a/src/.gitignore
+++ b/boards/arm/stm32l4/b-l475e-iot01a/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32l4/nucleo-l452re/src/.gitignore b/boards/arm/stm32l4/nucleo-l452re/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32l4/nucleo-l452re/src/.gitignore
+++ b/boards/arm/stm32l4/nucleo-l452re/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32l4/nucleo-l496zg/src/.gitignore b/boards/arm/stm32l4/nucleo-l496zg/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32l4/nucleo-l496zg/src/.gitignore
+++ b/boards/arm/stm32l4/nucleo-l496zg/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/stm32l4/stm32l476vg-disco/kernel/Makefile b/boards/arm/stm32l4/stm32l476vg-disco/kernel/Makefile
index a83e1ed7e2d..dfba924f3e9 100644
--- a/boards/arm/stm32l4/stm32l476vg-disco/kernel/Makefile
+++ b/boards/arm/stm32l4/stm32l476vg-disco/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32l4/stm32l4r9ai-disco/kernel/Makefile b/boards/arm/stm32l4/stm32l4r9ai-disco/kernel/Makefile
index 4d8b0302489..58de083c316 100644
--- a/boards/arm/stm32l4/stm32l4r9ai-disco/kernel/Makefile
+++ b/boards/arm/stm32l4/stm32l4r9ai-disco/kernel/Makefile
@@ -109,9 +109,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/stm32l4/stm32l4r9ai-disco/src/.gitignore b/boards/arm/stm32l4/stm32l4r9ai-disco/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/stm32l4/stm32l4r9ai-disco/src/.gitignore
+++ b/boards/arm/stm32l4/stm32l4r9ai-disco/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/str71x/olimex-strp711/src/.gitignore b/boards/arm/str71x/olimex-strp711/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/str71x/olimex-strp711/src/.gitignore
+++ b/boards/arm/str71x/olimex-strp711/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/tiva/dk-tm4c129x/src/.gitignore b/boards/arm/tiva/dk-tm4c129x/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/tiva/dk-tm4c129x/src/.gitignore
+++ b/boards/arm/tiva/dk-tm4c129x/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/tiva/eagle100/src/.gitignore b/boards/arm/tiva/eagle100/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/tiva/eagle100/src/.gitignore
+++ b/boards/arm/tiva/eagle100/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/tiva/ekk-lm3s9b96/src/.gitignore b/boards/arm/tiva/ekk-lm3s9b96/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/tiva/ekk-lm3s9b96/src/.gitignore
+++ b/boards/arm/tiva/ekk-lm3s9b96/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/tiva/lm3s6432-s2e/src/.gitignore b/boards/arm/tiva/lm3s6432-s2e/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/tiva/lm3s6432-s2e/src/.gitignore
+++ b/boards/arm/tiva/lm3s6432-s2e/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/tiva/lm3s6965-ek/kernel/Makefile b/boards/arm/tiva/lm3s6965-ek/kernel/Makefile
index 9e1441ae723..6b4b1e08377 100644
--- a/boards/arm/tiva/lm3s6965-ek/kernel/Makefile
+++ b/boards/arm/tiva/lm3s6965-ek/kernel/Makefile
@@ -94,9 +94,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/arm/tiva/lm3s6965-ek/src/.gitignore b/boards/arm/tiva/lm3s6965-ek/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/tiva/lm3s6965-ek/src/.gitignore
+++ b/boards/arm/tiva/lm3s6965-ek/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/tiva/lm3s8962-ek/src/.gitignore b/boards/arm/tiva/lm3s8962-ek/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/tiva/lm3s8962-ek/src/.gitignore
+++ b/boards/arm/tiva/lm3s8962-ek/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/tiva/lm4f120-launchpad/src/.gitignore b/boards/arm/tiva/lm4f120-launchpad/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/tiva/lm4f120-launchpad/src/.gitignore
+++ b/boards/arm/tiva/lm4f120-launchpad/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/tiva/tm4c123g-launchpad/src/.gitignore b/boards/arm/tiva/tm4c123g-launchpad/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/tiva/tm4c123g-launchpad/src/.gitignore
+++ b/boards/arm/tiva/tm4c123g-launchpad/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/arm/tiva/tm4c1294-launchpad/src/.gitignore b/boards/arm/tiva/tm4c1294-launchpad/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/arm/tiva/tm4c1294-launchpad/src/.gitignore
+++ b/boards/arm/tiva/tm4c1294-launchpad/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/avr/at32uc3/avr32dev1/src/.gitignore b/boards/avr/at32uc3/avr32dev1/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/avr/at32uc3/avr32dev1/src/.gitignore
+++ b/boards/avr/at32uc3/avr32dev1/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/avr/at90usb/micropendous3/src/.gitignore b/boards/avr/at90usb/micropendous3/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/avr/at90usb/micropendous3/src/.gitignore
+++ b/boards/avr/at90usb/micropendous3/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/avr/at90usb/teensy-2.0/src/.gitignore b/boards/avr/at90usb/teensy-2.0/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/avr/at90usb/teensy-2.0/src/.gitignore
+++ b/boards/avr/at90usb/teensy-2.0/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/avr/atmega/amber/src/.gitignore b/boards/avr/atmega/amber/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/avr/atmega/amber/src/.gitignore
+++ b/boards/avr/atmega/amber/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/avr/atmega/arduino-mega2560/src/Makefile b/boards/avr/atmega/arduino-mega2560/src/Makefile
index 4c8cea3f1bc..c739a696149 100644
--- a/boards/avr/atmega/arduino-mega2560/src/Makefile
+++ b/boards/avr/atmega/arduino-mega2560/src/Makefile
@@ -81,11 +81,10 @@ $(COBJS) $(LINKOBJS): %$(OBJEXT): %.c
 libboard$(LIBEXT): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 context:
 
@@ -95,6 +94,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/boards/avr/atmega/moteino-mega/src/.gitignore b/boards/avr/atmega/moteino-mega/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/avr/atmega/moteino-mega/src/.gitignore
+++ b/boards/avr/atmega/moteino-mega/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/hc/m9s12/demo9s12ne64/src/.gitignore b/boards/hc/m9s12/demo9s12ne64/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/hc/m9s12/demo9s12ne64/src/.gitignore
+++ b/boards/hc/m9s12/demo9s12ne64/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/hc/m9s12/ne64badge/src/.gitignore b/boards/hc/m9s12/ne64badge/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/hc/m9s12/ne64badge/src/.gitignore
+++ b/boards/hc/m9s12/ne64badge/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/mips/pic32mx/mirtoo/src/.gitignore b/boards/mips/pic32mx/mirtoo/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/mips/pic32mx/mirtoo/src/.gitignore
+++ b/boards/mips/pic32mx/mirtoo/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/mips/pic32mx/pic32mx-starterkit/src/.gitignore b/boards/mips/pic32mx/pic32mx-starterkit/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/mips/pic32mx/pic32mx-starterkit/src/.gitignore
+++ b/boards/mips/pic32mx/pic32mx-starterkit/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/mips/pic32mx/pic32mx7mmb/src/.gitignore b/boards/mips/pic32mx/pic32mx7mmb/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/mips/pic32mx/pic32mx7mmb/src/.gitignore
+++ b/boards/mips/pic32mx/pic32mx7mmb/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/mips/pic32mx/sure-pic32mx/src/.gitignore b/boards/mips/pic32mx/sure-pic32mx/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/mips/pic32mx/sure-pic32mx/src/.gitignore
+++ b/boards/mips/pic32mx/sure-pic32mx/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/mips/pic32mx/ubw32/src/.gitignore b/boards/mips/pic32mx/ubw32/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/mips/pic32mx/ubw32/src/.gitignore
+++ b/boards/mips/pic32mx/ubw32/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/mips/pic32mz/flipnclick-pic32mz/src/.gitignore b/boards/mips/pic32mz/flipnclick-pic32mz/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/mips/pic32mz/flipnclick-pic32mz/src/.gitignore
+++ b/boards/mips/pic32mz/flipnclick-pic32mz/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/mips/pic32mz/pic32mz-starterkit/src/.gitignore b/boards/mips/pic32mz/pic32mz-starterkit/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/mips/pic32mz/pic32mz-starterkit/src/.gitignore
+++ b/boards/mips/pic32mz/pic32mz-starterkit/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/misoc/lm32/misoc/src/.gitignore b/boards/misoc/lm32/misoc/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/misoc/lm32/misoc/src/.gitignore
+++ b/boards/misoc/lm32/misoc/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/or1k/mor1kx/or1k/src/.gitignore b/boards/or1k/mor1kx/or1k/src/.gitignore
index 04b280c8ba8..4b74b720778 100644
--- a/boards/or1k/mor1kx/or1k/src/.gitignore
+++ b/boards/or1k/mor1kx/or1k/src/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /up_mem.h
 /*.sym
 /*.asm
diff --git a/boards/renesas/m16c/skp16c26/src/.gitignore b/boards/renesas/m16c/skp16c26/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/renesas/m16c/skp16c26/src/.gitignore
+++ b/boards/renesas/m16c/skp16c26/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/renesas/m16c/skp16c26/src/Makefile b/boards/renesas/m16c/skp16c26/src/Makefile
index e448c7ff3e9..71bf0bdb37d 100644
--- a/boards/renesas/m16c/skp16c26/src/Makefile
+++ b/boards/renesas/m16c/skp16c26/src/Makefile
@@ -59,11 +59,10 @@ $(COBJS) $(LINKOBJS): %$(OBJEXT): %.c
 libboard$(LIBEXT): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 context:
 
@@ -73,6 +72,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/boards/renesas/rx65n/rx65n-grrose/src/Makefile b/boards/renesas/rx65n/rx65n-grrose/src/Makefile
index 645bbe7feeb..72eef6e2182 100644
--- a/boards/renesas/rx65n/rx65n-grrose/src/Makefile
+++ b/boards/renesas/rx65n/rx65n-grrose/src/Makefile
@@ -46,11 +46,10 @@ $(COBJS) $(LINKOBJS): %$(OBJEXT): %.c
 libboard$(LIBEXT): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, libboard$(LIBEXT))
@@ -58,7 +57,6 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 ifneq ($(BOARD_CONTEXT),y)
 context:
diff --git a/boards/renesas/rx65n/rx65n-rsk1mb/src/Makefile b/boards/renesas/rx65n/rx65n-rsk1mb/src/Makefile
index 181550626d4..f2a393018d5 100644
--- a/boards/renesas/rx65n/rx65n-rsk1mb/src/Makefile
+++ b/boards/renesas/rx65n/rx65n-rsk1mb/src/Makefile
@@ -60,11 +60,10 @@ $(COBJS) $(LINKOBJS): %$(OBJEXT): %.c
 libboard$(LIBEXT): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, libboard$(LIBEXT))
@@ -72,7 +71,6 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 ifneq ($(BOARD_CONTEXT),y)
 context:
diff --git a/boards/renesas/rx65n/rx65n-rsk2mb/src/Makefile b/boards/renesas/rx65n/rx65n-rsk2mb/src/Makefile
index 162e4883157..e6201686c6c 100644
--- a/boards/renesas/rx65n/rx65n-rsk2mb/src/Makefile
+++ b/boards/renesas/rx65n/rx65n-rsk2mb/src/Makefile
@@ -46,11 +46,10 @@ $(COBJS) $(LINKOBJS): %$(OBJEXT): %.c
 libboard$(LIBEXT): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, libboard$(LIBEXT))
@@ -58,7 +57,6 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 ifneq ($(BOARD_CONTEXT),y)
 context:
diff --git a/boards/renesas/rx65n/rx65n/src/Makefile b/boards/renesas/rx65n/rx65n/src/Makefile
index c869c881214..e16d5befcef 100644
--- a/boards/renesas/rx65n/rx65n/src/Makefile
+++ b/boards/renesas/rx65n/rx65n/src/Makefile
@@ -61,11 +61,10 @@ $(COBJS) $(LINKOBJS): %$(OBJEXT): %.c
 libboard$(LIBEXT): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, libboard$(LIBEXT))
@@ -73,7 +72,6 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 ifneq ($(BOARD_CONTEXT),y)
 context:
diff --git a/boards/renesas/sh1/us7032evb1/src/.gitignore b/boards/renesas/sh1/us7032evb1/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/renesas/sh1/us7032evb1/src/.gitignore
+++ b/boards/renesas/sh1/us7032evb1/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/renesas/sh1/us7032evb1/src/Makefile b/boards/renesas/sh1/us7032evb1/src/Makefile
index fa201c031af..7a4d4c720bd 100644
--- a/boards/renesas/sh1/us7032evb1/src/Makefile
+++ b/boards/renesas/sh1/us7032evb1/src/Makefile
@@ -59,11 +59,10 @@ $(COBJS) $(LINKOBJS): %$(OBJEXT): %.c
 libboard$(LIBEXT): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(CC) -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, libboard$(LIBEXT))
@@ -71,6 +70,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/boards/risc-v/k210/maix-bit/kernel/Makefile b/boards/risc-v/k210/maix-bit/kernel/Makefile
index 94d3b1f6583..f6c620bbd3f 100644
--- a/boards/risc-v/k210/maix-bit/kernel/Makefile
+++ b/boards/risc-v/k210/maix-bit/kernel/Makefile
@@ -94,9 +94,7 @@ $(TOPDIR)$(DELIM)User.map: nuttx_user.elf
 	$(Q) $(NM) -n nuttx_user.elf >$(TOPDIR)$(DELIM)User.map
 	$(Q) $(CROSSDEV)size nuttx_user.elf
 
-.depend:
-
-depend: .depend
+depend:
 
 clean:
 	$(call DELFILE, nuttx_user.elf)
diff --git a/boards/sim/sim/sim/src/.gitignore b/boards/sim/sim/sim/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/sim/sim/sim/src/.gitignore
+++ b/boards/sim/sim/sim/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/x86/qemu/qemu-i486/src/.gitignore b/boards/x86/qemu/qemu-i486/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/x86/qemu/qemu-i486/src/.gitignore
+++ b/boards/x86/qemu/qemu-i486/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/x86_64/intel64/qemu-intel64/src/.gitignore b/boards/x86_64/intel64/qemu-intel64/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/x86_64/intel64/qemu-intel64/src/.gitignore
+++ b/boards/x86_64/intel64/qemu-intel64/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/xtensa/esp32/esp32-core/src/.gitignore b/boards/xtensa/esp32/esp32-core/src/.gitignore
index 726d936e1e3..98dfbe2d7a4 100644
--- a/boards/xtensa/esp32/esp32-core/src/.gitignore
+++ b/boards/xtensa/esp32/esp32-core/src/.gitignore
@@ -1,2 +1 @@
-/.depend
 /Make.dep
diff --git a/boards/z16/z16f/z16f2800100zcog/src/.gitignore b/boards/z16/z16f/z16f2800100zcog/src/.gitignore
index cdc79c5a85a..e3db5ec1399 100644
--- a/boards/z16/z16f/z16f2800100zcog/src/.gitignore
+++ b/boards/z16/z16f/z16f2800100zcog/src/.gitignore
@@ -1,3 +1,2 @@
 /Make.dep
-/.depend
 /*.obj
diff --git a/boards/z80/ez80/ez80f910200kitg/src/.gitignore b/boards/z80/ez80/ez80f910200kitg/src/.gitignore
index cdc79c5a85a..e3db5ec1399 100644
--- a/boards/z80/ez80/ez80f910200kitg/src/.gitignore
+++ b/boards/z80/ez80/ez80f910200kitg/src/.gitignore
@@ -1,3 +1,2 @@
 /Make.dep
-/.depend
 /*.obj
diff --git a/boards/z80/ez80/ez80f910200zco/src/.gitignore b/boards/z80/ez80/ez80f910200zco/src/.gitignore
index cdc79c5a85a..e3db5ec1399 100644
--- a/boards/z80/ez80/ez80f910200zco/src/.gitignore
+++ b/boards/z80/ez80/ez80f910200zco/src/.gitignore
@@ -1,3 +1,2 @@
 /Make.dep
-/.depend
 /*.obj
diff --git a/boards/z80/ez80/makerlisp/src/.gitignore b/boards/z80/ez80/makerlisp/src/.gitignore
index 4b32ec6a3da..b7527c6d9a0 100644
--- a/boards/z80/ez80/makerlisp/src/.gitignore
+++ b/boards/z80/ez80/makerlisp/src/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /*.asm
 /*.obj
 /*.rel
diff --git a/boards/z80/ez80/z20x/src/.gitignore b/boards/z80/ez80/z20x/src/.gitignore
index 4b32ec6a3da..b7527c6d9a0 100644
--- a/boards/z80/ez80/z20x/src/.gitignore
+++ b/boards/z80/ez80/z20x/src/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /*.asm
 /*.obj
 /*.rel
diff --git a/boards/z80/z180/p112/src/.gitignore b/boards/z80/z180/p112/src/.gitignore
index 04b280c8ba8..4b74b720778 100644
--- a/boards/z80/z180/p112/src/.gitignore
+++ b/boards/z80/z180/p112/src/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /up_mem.h
 /*.sym
 /*.asm
diff --git a/boards/z80/z8/z8encore000zco/src/.gitignore b/boards/z80/z8/z8encore000zco/src/.gitignore
index cdc79c5a85a..e3db5ec1399 100644
--- a/boards/z80/z8/z8encore000zco/src/.gitignore
+++ b/boards/z80/z8/z8encore000zco/src/.gitignore
@@ -1,3 +1,2 @@
 /Make.dep
-/.depend
 /*.obj
diff --git a/boards/z80/z8/z8f64200100kit/src/.gitignore b/boards/z80/z8/z8f64200100kit/src/.gitignore
index cdc79c5a85a..e3db5ec1399 100644
--- a/boards/z80/z8/z8f64200100kit/src/.gitignore
+++ b/boards/z80/z8/z8f64200100kit/src/.gitignore
@@ -1,3 +1,2 @@
 /Make.dep
-/.depend
 /*.obj
diff --git a/boards/z80/z80/z80sim/src/.gitignore b/boards/z80/z80/z80sim/src/.gitignore
index 04b280c8ba8..4b74b720778 100644
--- a/boards/z80/z80/z80sim/src/.gitignore
+++ b/boards/z80/z80/z80sim/src/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /up_mem.h
 /*.sym
 /*.asm
diff --git a/crypto/Makefile b/crypto/Makefile
index 13c7b42a9be..f26f4d5eb38 100644
--- a/crypto/Makefile
+++ b/crypto/Makefile
@@ -93,13 +93,10 @@ $(COBJS): %$(OBJEXT): %.c
 $(BIN): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-ifeq ($(CONFIG_CRYPTO),y)
-	$(Q) $(MKDEP) --dep-path . "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-endif
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) --dep-path . "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -107,6 +104,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/drivers/.gitignore b/drivers/.gitignore
index 35cc83dea0f..505eb6ee839 100644
--- a/drivers/.gitignore
+++ b/drivers/.gitignore
@@ -1,6 +1,5 @@
 /platform
 /Make.dep
-/.depend
 /*.asm
 /*.obj
 /*.rel
diff --git a/drivers/Makefile b/drivers/Makefile
index 3e355c57c2b..2570bbb0ddf 100644
--- a/drivers/Makefile
+++ b/drivers/Makefile
@@ -128,11 +128,10 @@ $(COBJS): %$(OBJEXT): %.c
 $(BIN): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -140,6 +139,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/fs/.gitignore b/fs/.gitignore
index 4b32ec6a3da..b7527c6d9a0 100644
--- a/fs/.gitignore
+++ b/fs/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /*.asm
 /*.obj
 /*.rel
diff --git a/fs/Makefile b/fs/Makefile
index 2218aace6c7..185c259f0bc 100644
--- a/fs/Makefile
+++ b/fs/Makefile
@@ -99,11 +99,10 @@ $(COBJS): %$(OBJEXT): %.c
 $(BIN):	$(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -111,6 +110,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/graphics/.gitignore b/graphics/.gitignore
index 4b32ec6a3da..b7527c6d9a0 100644
--- a/graphics/.gitignore
+++ b/graphics/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /*.asm
 /*.obj
 /*.rel
diff --git a/graphics/Makefile b/graphics/Makefile
index b000d11fbe2..5411c3a6f6d 100644
--- a/graphics/Makefile
+++ b/graphics/Makefile
@@ -132,11 +132,10 @@ $(BIN): $(OBJS)
 
 mklibgraphics: $(BIN)
 
-.depend: gensources Makefile $(SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean_context:
 	$(Q) $(MAKE) -C nxglib -f Makefile.devblit distclean TOPDIR=$(TOPDIR) EXTRADEFINES=$(EXTRADEFINES)
@@ -154,6 +153,5 @@ clean:
 
 distclean: clean clean_context
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/graphics/nxmu/.gitignore b/graphics/nxmu/.gitignore
index 85ba4414807..b1b1c6a9396 100644
--- a/graphics/nxmu/.gitignore
+++ b/graphics/nxmu/.gitignore
@@ -1,5 +1,4 @@
 Make.dep
-.depend
 *.swp
 *.asm
 *.rel
diff --git a/libs/libc/zoneinfo/Makefile b/libs/libc/zoneinfo/Makefile
index 59d04913400..ddf407ff7fe 100644
--- a/libs/libc/zoneinfo/Makefile
+++ b/libs/libc/zoneinfo/Makefile
@@ -132,11 +132,10 @@ context: .tzbuilt romfs
 
 # Create dependencies
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(ROOTDEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(ROOTDEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, .built)
@@ -144,7 +143,6 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 	$(call DELFILE, .tzunpack)
 	$(call DELFILE, .tzbuilt)
 	$(call DELFILE, romfs_zoneinfo.img)
diff --git a/libs/libdsp/Makefile b/libs/libdsp/Makefile
index 0fa77eb903e..89f41d9d729 100644
--- a/libs/libdsp/Makefile
+++ b/libs/libdsp/Makefile
@@ -72,11 +72,10 @@ $(COBJS): %$(OBJEXT): %.c
 $(BIN): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -84,6 +83,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/libs/libxx/.gitignore b/libs/libxx/.gitignore
index 4e29205bcfe..80612a75f68 100644
--- a/libs/libxx/.gitignore
+++ b/libs/libxx/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /uClibc++
 /libcxx
 /*.asm
diff --git a/libs/libxx/Makefile b/libs/libxx/Makefile
index b3230c1a32b..ef03586da75 100644
--- a/libs/libxx/Makefile
+++ b/libs/libxx/Makefile
@@ -104,11 +104,10 @@ $(CXXOBJS): %$(OBJEXT): %.cxx
 $(BIN):	$(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CXX)" -- $(CXXFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CXX)" -- $(CXXFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -116,6 +115,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/net/.gitignore b/net/.gitignore
index 4b32ec6a3da..b7527c6d9a0 100644
--- a/net/.gitignore
+++ b/net/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /*.asm
 /*.obj
 /*.rel
diff --git a/net/Makefile b/net/Makefile
index dfdbbb97f79..f8aa0c7144b 100644
--- a/net/Makefile
+++ b/net/Makefile
@@ -104,13 +104,10 @@ $(COBJS): %$(OBJEXT): %.c
 $(BIN): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-ifeq ($(CONFIG_NET),y)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-endif
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -118,6 +115,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/openamp/Makefile b/openamp/Makefile
index b9e82ce3c2e..3b356d98dd1 100644
--- a/openamp/Makefile
+++ b/openamp/Makefile
@@ -66,11 +66,10 @@ $(BIN): $(OBJS)
 
 dirlinks::
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(foreach obj,$(OBJS),$(call DELFILE, $(obj)))
@@ -79,6 +78,5 @@ clean:
 
 distclean:: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/pass1/.gitignore b/pass1/.gitignore
index 96b14288228..27b668cb02f 100644
--- a/pass1/.gitignore
+++ b/pass1/.gitignore
@@ -1,6 +1,5 @@
 /*.c
 /Make.dep
-/.depend
 /*.asm
 /*.obj
 /*.rel
diff --git a/pass1/Makefile b/pass1/Makefile
index 5eaacb8c562..4cbca7dc3f9 100644
--- a/pass1/Makefile
+++ b/pass1/Makefile
@@ -67,11 +67,10 @@ $(COBJS): %$(OBJEXT): %.c
 $(BIN): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -79,7 +78,6 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 	$(call DELFILE, *.c)
 	$(call DELFILE, *.S)
 
diff --git a/sched/.gitignore b/sched/.gitignore
index 4b32ec6a3da..b7527c6d9a0 100644
--- a/sched/.gitignore
+++ b/sched/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /*.asm
 /*.obj
 /*.rel
diff --git a/sched/Makefile b/sched/Makefile
index 63d1c519edd..ef26fcb4361 100644
--- a/sched/Makefile
+++ b/sched/Makefile
@@ -79,11 +79,10 @@ $(COBJS): %$(OBJEXT): %.c
 $(BIN): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -91,6 +90,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/syscall/.gitignore b/syscall/.gitignore
index 73decaa7334..9598abc2be0 100644
--- a/syscall/.gitignore
+++ b/syscall/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /.context
 /*.asm
 /*.obj
diff --git a/syscall/Makefile b/syscall/Makefile
index 3d5f654b0ce..4b38cacd3ad 100644
--- a/syscall/Makefile
+++ b/syscall/Makefile
@@ -79,12 +79,11 @@ $(BIN1): $(PROXY_OBJS)
 $(BIN2): $(STUB_OBJS)
 	$(call ARCHIVE, $@, $(STUB_OBJS))
 
-.depend: Makefile $(SRCS)
+Make.dep: Makefile $(SRCS)
 	$(Q) $(MKDEP) $(ROOTDEPPATH) $(PROXYDEPPATH) $(STUBDEPPATH) \
-	  "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+	  "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 .context: syscall.csv
 	$(Q) $(MAKE) -C $(TOPDIR)$(DELIM)tools -f Makefile.host mksyscall
@@ -106,7 +105,6 @@ endif
 distclean: clean
 	$(call DELFILE, .context)
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 	$(call DELFILE, proxies$(DELIM)*.c)
 	$(call DELFILE, stubs$(DELIM)*.c)
 
diff --git a/video/Makefile b/video/Makefile
index 7ef94641f59..932fa9417c9 100644
--- a/video/Makefile
+++ b/video/Makefile
@@ -63,11 +63,10 @@ $(COBJS): %$(OBJEXT): %.c
 $(BIN):	$(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -75,6 +74,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep
diff --git a/wireless/.gitignore b/wireless/.gitignore
index 4b32ec6a3da..b7527c6d9a0 100644
--- a/wireless/.gitignore
+++ b/wireless/.gitignore
@@ -1,5 +1,4 @@
 /Make.dep
-/.depend
 /*.asm
 /*.obj
 /*.rel
diff --git a/wireless/Makefile b/wireless/Makefile
index 2c8559454f6..5b744111e7c 100644
--- a/wireless/Makefile
+++ b/wireless/Makefile
@@ -74,11 +74,10 @@ $(COBJS): %$(OBJEXT): %.c
 $(BIN): $(OBJS)
 	$(call ARCHIVE, $@, $(OBJS))
 
-.depend: Makefile $(SRCS)
-	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >Make.dep
-	$(Q) touch $@
+Make.dep: Makefile $(SRCS)
+	$(Q) $(MKDEP) $(DEPPATH) "$(CC)" -- $(CFLAGS) -- $(SRCS) >$@
 
-depend: .depend
+depend: Make.dep
 
 clean:
 	$(call DELFILE, $(BIN))
@@ -86,6 +85,5 @@ clean:
 
 distclean: clean
 	$(call DELFILE, Make.dep)
-	$(call DELFILE, .depend)
 
 -include Make.dep