diff --git a/webrtc/build/common.gypi b/webrtc/build/common.gypi
index 2c24963f4f..14f7e9a4a3 100644
--- a/webrtc/build/common.gypi
+++ b/webrtc/build/common.gypi
@@ -16,13 +16,23 @@
         'variables': {
           # This will already be set to zero by supplement.gypi
           'build_with_chromium%': 1,
+
+          # Enable to use the Mozilla internal settings.
+          'build_with_mozilla%': 0,
         },
         'build_with_chromium%': '<(build_with_chromium)',
-
-        # Enable to use the Mozilla internal settings.
-        'build_with_mozilla%': 0,
+        'build_with_mozilla%': '<(build_with_mozilla%)',
+        'include_opus%': 1,
 
         'conditions': [
+
+          # Include the iLBC audio codec?
+          ['build_with_chromium==1 or build_with_mozilla==1', {
+            'include_ilbc%': 0,
+          }, {
+            'include_ilbc%': 1,
+          }],
+
           ['build_with_chromium==1', {
             'webrtc_root%': '<(DEPTH)/third_party/webrtc',
             'apk_tests_path%': '<(DEPTH)/third_party/webrtc/build/apk_tests_noop.gyp',
@@ -41,17 +51,9 @@
       'modules_java_gyp_path%': '<(modules_java_gyp_path)',
       'webrtc_vp8_dir%': '<(webrtc_root)/modules/video_coding/codecs/vp8',
       'webrtc_vp9_dir%': '<(webrtc_root)/modules/video_coding/codecs/vp9',
-      'include_opus%': 1,
+      'include_ilbc%': '<(include_ilbc)',
+      'include_opus%': '<(include_opus)',
       'opus_dir%': '<(DEPTH)/third_party/opus',
-
-      # Include the iLBC audio codec?
-      'conditions': [
-        ['build_with_chromium==1 or build_with_mozilla==1', {
-          'include_ilbc%': 0,
-        }, {
-          'include_ilbc%': 1,
-        }],
-      ],
     },
     'build_with_chromium%': '<(build_with_chromium)',
     'build_with_mozilla%': '<(build_with_mozilla)',
diff --git a/webrtc/modules/audio_coding/BUILD.gn b/webrtc/modules/audio_coding/BUILD.gn
index 38080af2f7..23b5fa46da 100644
--- a/webrtc/modules/audio_coding/BUILD.gn
+++ b/webrtc/modules/audio_coding/BUILD.gn
@@ -9,6 +9,36 @@
 import("//build/config/arm.gni")
 import("../../build/webrtc.gni")
 
+audio_codec_deps = [
+  ":cng",
+  ":g711",
+  ":pcm16b",
+]
+audio_codec_defines = []
+if (rtc_include_ilbc) {
+  audio_codec_defines += [ "WEBRTC_CODEC_ILBC" ]
+  audio_codec_deps += [ ":ilbc" ]
+}
+if (rtc_include_opus) {
+  audio_codec_defines += [ "WEBRTC_CODEC_OPUS" ]
+  audio_codec_deps += [ ":webrtc_opus" ]
+}
+if (!build_with_mozilla) {
+  if (current_cpu == "arm") {
+    audio_codec_defines += [ "WEBRTC_CODEC_ISACFX" ]
+    audio_codec_deps += [ ":isac_fix" ]
+  } else {
+    audio_codec_defines += [ "WEBRTC_CODEC_ISAC" ]
+    audio_codec_deps += [ ":isac" ]
+  }
+  audio_codec_defines += [ "WEBRTC_CODEC_G722" ]
+  audio_codec_deps += [ ":g722" ]
+}
+if (!build_with_mozilla && !build_with_chromium) {
+  audio_codec_defines += [ "WEBRTC_CODEC_RED" ]
+  audio_codec_deps += [ ":red" ]
+}
+
 source_set("rent_a_codec") {
   sources = [
     "acm2/acm_codec_database.cc",
@@ -18,28 +48,8 @@ source_set("rent_a_codec") {
   ]
   configs += [ "../..:common_config" ]
   public_configs = [ "../..:common_inherited_config" ]
-  deps = [
-    "../..:webrtc_common",
-  ]
-
-  defines = []
-  if (rtc_include_ilbc) {
-    defines += [ "WEBRTC_CODEC_ILBC" ]
-  }
-  if (rtc_include_opus) {
-    defines += [ "WEBRTC_CODEC_OPUS" ]
-  }
-  if (!build_with_mozilla) {
-    if (current_cpu == "arm") {
-      defines += [ "WEBRTC_CODEC_ISACFX" ]
-    } else {
-      defines += [ "WEBRTC_CODEC_ISAC" ]
-    }
-    defines += [ "WEBRTC_CODEC_G722" ]
-  }
-  if (!build_with_mozilla && !build_with_chromium) {
-    defines += [ "WEBRTC_CODEC_RED" ]
-  }
+  deps = [ "../..:webrtc_common" ] + audio_codec_deps
+  defines = audio_codec_defines
 }
 
 config("audio_coding_config") {
@@ -91,41 +101,15 @@ source_set("audio_coding") {
     configs -= [ "//build/config/clang:find_bad_constructs" ]
   }
 
-  deps = [
-    ":cng",
-    ":g711",
-    ":neteq",
-    ":pcm16b",
-    ":rent_a_codec",
-    "../..:rtc_event_log",
-    "../..:webrtc_common",
-    "../../common_audio",
-    "../../system_wrappers",
-  ]
-
-  if (rtc_include_ilbc) {
-    defines += [ "WEBRTC_CODEC_ILBC" ]
-    deps += [ ":ilbc" ]
-  }
-  if (rtc_include_opus) {
-    defines += [ "WEBRTC_CODEC_OPUS" ]
-    deps += [ ":webrtc_opus" ]
-  }
-  if (!build_with_mozilla) {
-    if (current_cpu == "arm") {
-      defines += [ "WEBRTC_CODEC_ISACFX" ]
-      deps += [ ":isac_fix" ]
-    } else {
-      defines += [ "WEBRTC_CODEC_ISAC" ]
-      deps += [ ":isac" ]
-    }
-    defines += [ "WEBRTC_CODEC_G722" ]
-    deps += [ ":g722" ]
-  }
-  if (!build_with_mozilla && !build_with_chromium) {
-    defines += [ "WEBRTC_CODEC_RED" ]
-    deps += [ ":red" ]
-  }
+  deps = audio_codec_deps + [
+           ":neteq",
+           ":rent_a_codec",
+           "../..:rtc_event_log",
+           "../..:webrtc_common",
+           "../../common_audio",
+           "../../system_wrappers",
+         ]
+  defines = audio_codec_defines
 }
 
 source_set("audio_decoder_interface") {
diff --git a/webrtc/modules/audio_coding/audio_coding.gypi b/webrtc/modules/audio_coding/audio_coding.gypi
index d64fbeee29..e460853ac1 100644
--- a/webrtc/modules/audio_coding/audio_coding.gypi
+++ b/webrtc/modules/audio_coding/audio_coding.gypi
@@ -22,52 +22,61 @@
     'neteq/neteq.gypi',
   ],
   'variables': {
+    'variables': {
+      'audio_codec_dependencies': [
+        'cng',
+        'g711',
+        'pcm16b',
+      ],
+      'audio_codec_defines': [],
+      'conditions': [
+        ['include_ilbc==1', {
+          'audio_codec_dependencies': ['ilbc',],
+          'audio_codec_defines': ['WEBRTC_CODEC_ILBC',],
+        }],
+        ['include_opus==1', {
+          'audio_codec_dependencies': ['webrtc_opus',],
+          'audio_codec_defines': ['WEBRTC_CODEC_OPUS',],
+        }],
+        ['build_with_mozilla==0', {
+          'conditions': [
+            ['target_arch=="arm"', {
+              'audio_codec_dependencies': ['isac_fix',],
+              'audio_codec_defines': ['WEBRTC_CODEC_ISACFX',],
+            }, {
+              'audio_codec_dependencies': ['isac',],
+              'audio_codec_defines': ['WEBRTC_CODEC_ISAC',],
+            }],
+          ],
+          'audio_codec_dependencies': ['g722',],
+          'audio_codec_defines': ['WEBRTC_CODEC_G722',],
+        }],
+        ['build_with_mozilla==0 and build_with_chromium==0', {
+          'audio_codec_dependencies': ['red',],
+          'audio_codec_defines': ['WEBRTC_CODEC_RED',],
+        }],
+      ],
+    },
+    'audio_codec_dependencies': '<(audio_codec_dependencies)',
+    'audio_codec_defines': '<(audio_codec_defines)',
     'audio_coding_dependencies': [
-      'cng',
-      'g711',
-      'pcm16b',
+      '<@(audio_codec_dependencies)',
       '<(webrtc_root)/common.gyp:webrtc_common',
       '<(webrtc_root)/common_audio/common_audio.gyp:common_audio',
       '<(webrtc_root)/system_wrappers/system_wrappers.gyp:system_wrappers',
     ],
-    'audio_coding_defines': [],
-    'conditions': [
-      ['include_ilbc==1', {
-        'audio_coding_dependencies': ['ilbc',],
-        'audio_coding_defines': ['WEBRTC_CODEC_ILBC',],
-      }],
-      ['include_opus==1', {
-        'audio_coding_dependencies': ['webrtc_opus',],
-        'audio_coding_defines': ['WEBRTC_CODEC_OPUS',],
-      }],
-      ['build_with_mozilla==0', {
-        'conditions': [
-          ['target_arch=="arm"', {
-            'audio_coding_dependencies': ['isac_fix',],
-            'audio_coding_defines': ['WEBRTC_CODEC_ISACFX',],
-          }, {
-            'audio_coding_dependencies': ['isac',],
-            'audio_coding_defines': ['WEBRTC_CODEC_ISAC',],
-          }],
-        ],
-        'audio_coding_dependencies': ['g722',],
-        'audio_coding_defines': ['WEBRTC_CODEC_G722',],
-      }],
-      ['build_with_mozilla==0 and build_with_chromium==0', {
-        'audio_coding_dependencies': ['red',],
-        'audio_coding_defines': ['WEBRTC_CODEC_RED',],
-      }],
-    ],
+    'audio_coding_defines': '<(audio_codec_defines)',
   },
   'targets': [
     {
       'target_name': 'rent_a_codec',
       'type': 'static_library',
       'defines': [
-        '<@(audio_coding_defines)',
+        '<@(audio_codec_defines)',
       ],
       'dependencies': [
         '<(webrtc_root)/common.gyp:webrtc_common',
+        '<@(audio_codec_dependencies)',
       ],
       'include_dirs': [
         '<(webrtc_root)',