diff --git a/Makefile b/Makefile
index 956958096437a942ba76175e1512f9edcf5fd697..691ff9d72584bc44bfa5bf3c685b4009ad973616 100644
--- a/Makefile
+++ b/Makefile
@@ -14,8 +14,6 @@ SRC_APP      = apps
 BUILD        = build
 OBJDIR       = obj
 
-INCLUDE_SPLIT = 1
-
 SRC_DIRS  = $(sort -u $(SRC_LIBBASOP) $(SRC_LIBCOM) $(SRC_LIBDEBUG) $(SRC_LIBDEC) $(SRC_LIBENC) $(SRC_LIBREND) $(SRC_LIBISAR) $(SRC_LC3PLUS) $(SRC_LIBUTIL) $(SRC_APP)) 
 
 # Name of CLI binaries
@@ -33,7 +31,6 @@ LIB_LIBISAR  	?= libisar.a
 LIB_LC3PLUS  	?= liblc3plus.a
 LIB_LIBUTIL  	?= libivasutil.a
 
-
 # Default tool settings
 CC        ?= gcc
 RM        ?= rm -f
@@ -157,12 +154,7 @@ SRCS_LIBENC   = $(foreach DIR,$(SRC_LIBENC),$(patsubst $(DIR)/%,%,$(wildcard $(D
 SRCS_LIBREND  = $(foreach DIR,$(SRC_LIBREND),$(patsubst $(DIR)/%,%,$(wildcard $(DIR)/*.c)))
 SRCS_LIBUTIL  = $(foreach DIR,$(SRC_LIBUTIL),$(patsubst $(DIR)/%,%,$(wildcard $(DIR)/*.c)))
 SRCS_LIBISAR  = $(foreach DIR,$(SRC_LIBISAR),$(patsubst $(DIR)/%,%,$(wildcard $(DIR)/*.c)))
-ifeq "$(INCLUDE_SPLIT)" "1"
 SRCS_LC3PLUS  = $(foreach DIR,$(SRC_LC3PLUS),$(patsubst $(DIR)/%,%,$(wildcard $(DIR)/*.c)))
-else
-# SRCS_LIBREND := $(filter-out $(SRCS_SPLIT_REND),$(SRCS_LIBREND))
-# SRCS_LIBUTIL := $(filter-out $(SRCS_SPLIT_REND),$(SRCS_LIBUTIL))
-endif
 
 OBJS_LIBBASOP    = $(addprefix $(OBJDIR)/,$(SRCS_LIBBASOP:.c=.o))
 OBJS_LIBCOM      = $(addprefix $(OBJDIR)/,$(SRCS_LIBCOM:.c=.o))
@@ -213,11 +205,8 @@ $(LIB_LIBREND): $(OBJS_LIBREND) $(OBJS_LIBISAR)
 	$(QUIET_AR)$(AR) rcs $@ $^
 
 $(LIB_LC3PLUS): $(OBJS_LC3PLUS)
-ifeq "$(INCLUDE_SPLIT)" "1"
 	$(QUIET_AR)$(AR) rcs $@ $^
-else
 
-endif
 # Dependency on OBJS_LIBCOM added temporarily for unit-test to work
 $(LIB_LIBUTIL): $(OBJS_LIBUTIL) $(OBJS_LIBBASOP) $(OBJS_LIBCOM)
 	$(QUIET_AR)$(AR) rcs $@ $^
@@ -226,23 +215,13 @@ $(CLI_APIENC): $(OBJS_CLI_APIENC) $(LIB_LIBBASOP) $(LIB_LIBENC) $(LIB_LIBCOM) $(
 	$(QUIET_LINK)$(CC) $(LDFLAGS) $(OBJS_CLI_APIENC) -L. -livasbasop -livasenc -livascom -livasutil -livasdebug $(LDLIBS) -o $(CLI_APIENC)
 
 $(CLI_APIDEC): $(OBJS_CLI_APIDEC) $(LIB_LIBBASOP) $(LIB_LIBDEC) $(LIB_LIBCOM) $(LIB_LIBUTIL) $(LIB_LIBDEBUG) $(LIB_LC3PLUS) $(LIB_LIBISAR)
-ifeq "$(INCLUDE_SPLIT)" "1"
 	$(QUIET_LINK)$(CC) $(LDFLAGS) $(OBJS_CLI_APIDEC) -L. -livasbasop -livasdec -livascom -livasutil -livasdebug -llc3plus $(LDLIBS) -o $(CLI_APIDEC)
-else
-	$(QUIET_LINK)$(CC) $(LDFLAGS) $(OBJS_CLI_APIDEC) -L. -livasbasop -livasdec -livascom -livasutil -livasdebug $(LDLIBS) -o $(CLI_APIDEC)
-endif
 
 $(CLI_APIREND): $(OBJS_CLI_APPREND) $(LIB_LIBBASOP) $(LIB_LIBREND) $(LIB_LIBCOM) $(LIB_LIBUTIL) $(LIB_LIBDEBUG) $(LIB_LIBDEC) $(LIB_LC3PLUS) $(LIB_LIBISAR)
-ifeq "$(INCLUDE_SPLIT)" "1"
 	$(QUIET_LINK)$(CC) $(LDFLAGS) $(OBJS_CLI_APPREND) -L. -livasbasop -livasrend -lisar -livasdec -livasutil -livasdebug -livascom -llc3plus $(LDLIBS) -o $(CLI_APIREND)
-else
-	$(QUIET_LINK)$(CC) $(LDFLAGS) $(OBJS_CLI_APPREND) -L. -livasbasop -livasrend -livasdec -livasutil -livasdebug -livascom $(LDLIBS) -o $(CLI_APIREND)
-endif
 
 $(CLI_APIPOSTREND): $(OBJS_CLI_APPPOSTREND) $(LIB_LIBBASOP) $(LIB_LIBISAR) $(LIB_LIBCOM) $(LIB_LIBUTIL) $(LIB_LIBDEBUG) $(LIB_LC3PLUS)
-ifeq "$(INCLUDE_SPLIT)" "1"
 	$(QUIET_LINK)$(CC) $(LDFLAGS) $(OBJS_CLI_APPPOSTREND) -L. -livasbasop -lisar -livasutil -livasdebug -livascom -llc3plus $(LDLIBS) -o $(CLI_APIPOSTREND)
-endif
 
 libs: $(LIB_LIBBASOP) $(LIB_LIBENC) $(LIB_LIBDEBUG) $(LIB_LIBCOM) $(LIB_LIBDEC) $(LIB_LIBREND) $(LIB_LIBISAR) $(LIB_LC3PLUS) $(LIB_LIBUTIL)