diff --git a/arch/arm/cpu/arm1136/mx31/Makefile b/arch/arm/cpu/arm1136/mx31/Makefile
index dcbd570..774f352 100644
--- a/arch/arm/cpu/arm1136/mx31/Makefile
+++ b/arch/arm/cpu/arm1136/mx31/Makefile
@@ -8,7 +8,4 @@
 obj-y	+= generic.o
 obj-y	+= timer.o
 obj-y	+= devices.o
-
-ifndef CONFIG_SPL_BUILD
-obj-y  += relocate.o
-endif
+obj-y	+= relocate.o
diff --git a/arch/arm/cpu/arm1136/mx35/Makefile b/arch/arm/cpu/arm1136/mx35/Makefile
index 796db9c..e4c8e2e 100644
--- a/arch/arm/cpu/arm1136/mx35/Makefile
+++ b/arch/arm/cpu/arm1136/mx35/Makefile
@@ -10,7 +10,4 @@
 obj-y	+= generic.o
 obj-y	+= timer.o
 obj-y	+= mx35_sdram.o
-
-ifndef CONFIG_SPL_BUILD
-obj-y  += relocate.o
-endif
+obj-y	+= relocate.o
diff --git a/arch/arm/cpu/arm926ejs/mx25/Makefile b/arch/arm/cpu/arm926ejs/mx25/Makefile
index ebc0407..7d608c6 100644
--- a/arch/arm/cpu/arm926ejs/mx25/Makefile
+++ b/arch/arm/cpu/arm926ejs/mx25/Makefile
@@ -4,8 +4,4 @@
 #
 # SPDX-License-Identifier:	GPL-2.0+
 
-obj-y	= generic.o timer.o reset.o
-
-ifndef CONFIG_SPL_BUILD
-obj-y	+= relocate.o
-endif
+obj-y	+= generic.o timer.o reset.o relocate.o
diff --git a/arch/arm/cpu/arm926ejs/mx27/Makefile b/arch/arm/cpu/arm926ejs/mx27/Makefile
index 0edf144..7d608c6 100644
--- a/arch/arm/cpu/arm926ejs/mx27/Makefile
+++ b/arch/arm/cpu/arm926ejs/mx27/Makefile
@@ -4,8 +4,4 @@
 #
 # SPDX-License-Identifier:	GPL-2.0+
 
-obj-y	= generic.o reset.o timer.o
-
-ifndef CONFIG_SPL_BUILD
-obj-y	+= relocate.o
-endif
+obj-y	+= generic.o timer.o reset.o relocate.o
diff --git a/arch/sandbox/lib/Makefile b/arch/sandbox/lib/Makefile
index 2e7802f..a79ade7 100644
--- a/arch/sandbox/lib/Makefile
+++ b/arch/sandbox/lib/Makefile
@@ -8,8 +8,6 @@
 #
 
 obj-y	+= interrupts.o
-ifndef CONFIG_SPL_BUILD
 obj-$(CONFIG_PCI)	+= pci_io.o
-endif
 obj-$(CONFIG_CMD_BOOTM) += bootm.o
 obj-$(CONFIG_CMD_BOOTZ) += bootm.o
diff --git a/board/atmel/common/Makefile b/board/atmel/common/Makefile
index 8a6850b..f68dd74 100644
--- a/board/atmel/common/Makefile
+++ b/board/atmel/common/Makefile
@@ -6,7 +6,5 @@
 #
 
 obj-y += board.o
-ifndef CONFIG_SPL_BUILD
 obj-$(CONFIG_I2C_EEPROM) += mac_eeprom.o
 obj-$(CONFIG_DM_VIDEO) += video_display.o
-endif
diff --git a/board/samsung/arndale/Makefile b/board/samsung/arndale/Makefile
index be2b366..01bbc07 100644
--- a/board/samsung/arndale/Makefile
+++ b/board/samsung/arndale/Makefile
@@ -5,7 +5,4 @@
 #
 
 obj-y	+= arndale_spl.o
-
-ifndef CONFIG_SPL_BUILD
 obj-y	+= arndale.o
-endif
diff --git a/board/samsung/espresso7420/Makefile b/board/samsung/espresso7420/Makefile
index d514dc2..5248265 100644
--- a/board/samsung/espresso7420/Makefile
+++ b/board/samsung/espresso7420/Makefile
@@ -5,6 +5,4 @@
 # SPDX-License-Identifier:	GPL-2.0+
 #
 
-ifndef CONFIG_SPL_BUILD
 obj-y	+= espresso7420.o
-endif
diff --git a/board/spear/spear600/Makefile b/board/spear/spear600/Makefile
index 7abfb9a..86a7fc4 100644
--- a/board/spear/spear600/Makefile
+++ b/board/spear/spear600/Makefile
@@ -5,6 +5,4 @@
 # SPDX-License-Identifier:	GPL-2.0+
 #
 
-ifndef CONFIG_SPL_BUILD
-obj-y	:= spear600.o
-endif
+obj-y	+= spear600.o