arch/arm/bsp/Makefile - third_party/github/zephyrproject-rtos/zephyr - Git at Google

 ccflags-y +=-I$(srctree)/include/bsp
 ccflags-y +=-I$(srctree)/include/drivers
 ccflags-y +=-I$(srctree)/arch/$(ARCH)/$(strip $(CONFIG_BSP_DIR))

 obj-y = CortexM/
 obj-y += sysFatalErrorHandler.o
	ccflags-y +=-I$(srctree)/include/bsp
	ccflags-y +=-I$(srctree)/include/drivers
	ccflags-y +=-I$(srctree)/arch/$(ARCH)/$(strip $(CONFIG_BSP_DIR))

	obj-y = CortexM/
	obj-y += sysFatalErrorHandler.o