transform the record formatter into the recfile formatter
still a human-readable format and very similar
but also machine-readable – can be processed in GNU Recutils and Relational pipes

 # This code depends on make tool being used

 DEPFILES=$(wildcard $(addsuffix .d, ${OBJECTFILES} ${TESTOBJECTFILES}))

 ifneq (${DEPFILES},)

 include ${DEPFILES}

 endif