-ifneq ($(MAKECMDGOALS), depend)
- ifneq ($(MAKECMDGOALS), depend.opt)
- include .depend
- endif
+ifeq ($(MAKECMDGOALS),)
+ include .depend
+endif
+
+ifeq ($(MAKECMDGOALS), all)
+ include .depend
+endif
+
+ifeq ($(MAKECMDGOALS), opt)
+ include .depend.opt