diff --git a/Makefile b/Makefile
index fc87394b..0afcf407 100755
--- a/Makefile
+++ b/Makefile
@@ -14,7 +14,10 @@ local-files: $(eval BOXMODEL = nevis)
 	@mkdir -p local/{root,scripts}
 
 -include config.local
-include make/environment.mk
+include make/environment-build.mk
+include make/environment-image.mk
+include make/environment-target.mk
+include make/environment-update.mk
 -include internal/internal.mk
 
 ############################################################################
diff --git a/make/archives.mk b/make/archives.mk
index f291fbb8..27efa320 100644
--- a/make/archives.mk
+++ b/make/archives.mk
@@ -1,4 +1,7 @@
+#
 # makefile for tarball download
+#
+# -----------------------------------------------------------------------------
 
 LIBGCRYPT_VER=1.8.3
 $(ARCHIVE)/libgcrypt-$(LIBGCRYPT_VER).tar.gz:
diff --git a/make/bootstrap.mk b/make/bootstrap.mk
index c041ac81..12902a77 100644
--- a/make/bootstrap.mk
+++ b/make/bootstrap.mk
@@ -1,4 +1,7 @@
+#
 # makefile to setup and initialize the final buildsystem
+#
+# -----------------------------------------------------------------------------
 
 BOOTSTRAP  = targetprefix
 BOOTSTRAP += $(D)
diff --git a/make/clean.mk b/make/clean.mk
index f4b6c5b0..6dd199e0 100644
--- a/make/clean.mk
+++ b/make/clean.mk
@@ -1,4 +1,7 @@
-# clean all for rebuild (except the toolchain)
+#
+# makefile for clean targets
+#
+# -----------------------------------------------------------------------------
 
 rebuild-clean:
 	-rm -rf $(BUILD_TMP)
diff --git a/make/crosstool.mk b/make/crosstool.mk
index 852fb651..170ad47a 100644
--- a/make/crosstool.mk
+++ b/make/crosstool.mk
@@ -1,4 +1,7 @@
+#
 # makefile to build crosstools
+#
+# -----------------------------------------------------------------------------
 
 crosstool: crosstool-$(BOXARCH)-$(BOXSERIES)
 
diff --git a/make/development-tools.mk b/make/development-tools.mk
index b7c9fb85..53c73599 100644
--- a/make/development-tools.mk
+++ b/make/development-tools.mk
@@ -1,5 +1,6 @@
-#Makefile to build development-tools
-
+#
+# makefile to build development-tools
+#
 # -----------------------------------------------------------------------------
 
 valgrind: valgrind-$(BOXSERIES)
diff --git a/make/environment.mk b/make/environment-build.mk
similarity index 98%
rename from make/environment.mk
rename to make/environment-build.mk
index 32f0b986..ea71e2e5 100644
--- a/make/environment.mk
+++ b/make/environment-build.mk
@@ -1,4 +1,7 @@
-# set up environment for other makefiles
+#
+# set up build environment for other makefiles
+#
+# -----------------------------------------------------------------------------
 
 NUM_CPUS=$$(expr `grep -c ^processor /proc/cpuinfo`)
 
@@ -133,6 +136,7 @@ MAINTAINER   ?= NI-Team
 WHOAMI       := $(shell id -un)
 ARCHIVE       = $(BASE_DIR)/download
 BUILD_TMP     = $(BASE_DIR)/build_tmp
+ROOTFS        = $(BUILD_TMP)/rootfs
 D             = $(BASE_DIR)/deps
 DEPDIR        = $(D)
 HOST_DIR      = $(BASE_DIR)/host
@@ -152,6 +156,7 @@ CONFIGS       = $(BASE_DIR)/archive-configs
 PATCHES       = $(BASE_DIR)/archive-patches
 IMAGEFILES    = $(BASE_DIR)/archive-imagefiles
 SKEL_ROOT     = $(BASE_DIR)/skel-root/$(BOXTYPE)/$(BOXSERIES)
+
 BUILD        ?= $(shell /usr/share/libtool/config.guess 2>/dev/null || /usr/share/libtool/config/config.guess 2>/dev/null || /usr/share/misc/config.guess)
 CCACHE        = /usr/bin/ccache
 CCACHE_DIR    = $(HOME)/.ccache-ni-buildsystem-$(BOXARCH)-$(BOXSERIES)
@@ -161,10 +166,6 @@ STATIC_LIB_DIR = $(STATIC_DIR)/lib
 TARGET_LIB_DIR = $(TARGET_DIR)/lib
 TARGET_INCLUDE_DIR = $(TARGET_DIR)/include
 
-# ca-certificates
-CA-BUNDLE	= ca-certificates.crt
-CA-BUNDLE_DIR	= /etc/ssl/certs
-
 # create debug image
 DEBUG ?= no
 
diff --git a/make/environment-image.mk b/make/environment-image.mk
new file mode 100644
index 00000000..ff32db94
--- /dev/null
+++ b/make/environment-image.mk
@@ -0,0 +1,48 @@
+#
+# set up image environment for other makefiles
+#
+# -----------------------------------------------------------------------------
+
+# Release date
+IMAGE_DATE	= $(shell date +%Y%m%d%H%M)
+
+# Version Strings
+IMAGE_VERSION	= 350
+IMAGE_PREFIX	= ni$(IMAGE_VERSION)-$(IMAGE_DATE)
+IMAGE_SUFFIX	= $(BOXTYPE_SC)-$(BOXMODEL)
+
+# Image-Type
+# Release	= 0
+# Beta		= 1
+# Nightly	= 2
+# Selfmade	= 9
+IMAGE_TYPE	?= 9
+
+# JFFS2-Summary
+IMAGE_SUMMARIZE	= yes
+
+# newimage-flag
+IMAGE_NEW	= no
+
+# Beta/Release Server
+NI-SERVER	= http://neutrino-images.de/neutrino-images
+ifeq ($(IMAGE_TYPE), 0)
+  # Release
+  NI-SUBDIR	= release
+  IMAGE_TYPE_STRING = release
+else ifeq ($(IMAGE_TYPE), 1)
+  # Beta
+  NI-SUBDIR	= beta
+  IMAGE_TYPE_STRING = beta
+else ifeq ($(IMAGE_TYPE), 2)
+  # Nightly
+  NI-SUBDIR	= nightly
+  IMAGE_TYPE_STRING = nightly
+else
+  # Selfmade; just for compatibility; not needed for our builds
+  NI-SUBDIR	= selfmade
+  IMAGE_TYPE_STRING = selfmade
+endif
+
+IMAGE_URL = $(NI-SERVER)/$(NI-SUBDIR)
+IMAGE_VERSION_STRING = $(shell echo $(IMAGE_VERSION) | sed -e :a -e 's/\(.*[0-9]\)\([0-9]\{2\}\)/\1.\2/;ta')
diff --git a/make/environment-target.mk b/make/environment-target.mk
new file mode 100644
index 00000000..2c7f2473
--- /dev/null
+++ b/make/environment-target.mk
@@ -0,0 +1,39 @@
+#
+# set up target environment for other makefiles
+#
+# -----------------------------------------------------------------------------
+
+BIN		= $(TARGET_DIR)/bin
+ETCINITD	= $(TARGET_DIR)/etc/init.d
+LIBPLUGINS	= $(TARGET_DIR)/lib/tuxbox/plugins
+SBIN		= $(TARGET_DIR)/sbin
+SHAREFLEX	= $(TARGET_DIR)/share/tuxbox/neutrino/flex
+SHAREICONS	= $(TARGET_DIR)/share/tuxbox/neutrino/icons
+SHAREPLUGINS	= $(TARGET_DIR)/share/tuxbox/neutrino/plugins
+SHARETHEMES	= $(TARGET_DIR)/share/tuxbox/neutrino/themes
+SHAREWEBRADIO	= $(TARGET_DIR)/share/tuxbox/neutrino/webradio
+SHAREWEBTV	= $(TARGET_DIR)/share/tuxbox/neutrino/webtv
+VARCONFIG	= $(TARGET_DIR)/var/tuxbox/config
+VARINITD	= $(TARGET_DIR)/var/etc/init.d
+VARPLUGINS	= $(TARGET_DIR)/var/tuxbox/plugins
+
+$(BIN) \
+$(ETCINITD) \
+$(LIBPLUGINS) \
+$(SBIN) \
+$(SHAREFLEX) \
+$(SHAREICONS) \
+$(SHAREPLUGINS) \
+$(SHARETHEMES) \
+$(SHAREWEBRADIO) \
+$(SHAREWEBTV) \
+$(VARCONFIG) \
+$(VARINITD) \
+$(VARPLUGINS) : | $(TARGET_DIR)
+	mkdir -p $@
+
+# -----------------------------------------------------------------------------
+
+# ca-certificates
+CA-BUNDLE	= ca-certificates.crt
+CA-BUNDLE_DIR	= /etc/ssl/certs
diff --git a/make/environment-update.mk b/make/environment-update.mk
new file mode 100644
index 00000000..3934f9a7
--- /dev/null
+++ b/make/environment-update.mk
@@ -0,0 +1,38 @@
+#
+# set up update environment for other makefiles
+#
+# -----------------------------------------------------------------------------
+
+UPDATE_TEMP_DIR = $(BUILD_TMP)/temp_inst
+
+UPDATE_INST_DIR	= $(UPDATE_TEMP_DIR)/inst
+UPDATE_CTRL_DIR	= $(UPDATE_TEMP_DIR)/ctrl
+
+POSTINSTALL_SH	= $(UPDATE_CTRL_DIR)/postinstall.sh
+PREINSTALL_SH	= $(UPDATE_CTRL_DIR)/preinstall.sh
+
+# defaults for Neutrino-Update
+UPDATE_DATE	= $(shell date +%Y%m%d%H%M)
+UPDATE_VERSION	= $(IMAGE_VERSION)
+UPDATE_VERSION_STRING = $(IMAGE_VERSION_STRING)
+
+UPDATE_PREFIX	= $(IMAGE_PREFIX)
+UPDATE_SUFFIX	= $(BOXTYPE_SC)-$(BOXSERIES)-update
+
+UPDATE_NAME	= $(UPDATE_PREFIX)-$(UPDATE_SUFFIX)
+UPDATE_DESC	= "Neutrino [$(BOXTYPE_SC)][$(BOXSERIES)] Update"
+UPDATE_TYPE	= U
+# Release	= 0
+# Beta		= 1
+# Nightly	= 2
+# Selfmade	= 9
+# Locale	= L
+# Settings	= S
+# Update	= U
+# Addon		= A
+# Text		= T
+
+UPDATE_URL	= $(NI-SERVER)/$(NI-SUBDIR)
+UPDATE_MD5FILE	= update.txt
+UPDATE_MD5FILE-BOXSERIES= update-$(BOXTYPE_SC)-$(BOXSERIES).txt
+UPDATE_MD5FILE-BOXMODEL	= update-$(BOXTYPE_SC)-$(BOXMODEL).txt
diff --git a/make/ffmpeg-arm.mk b/make/ffmpeg-arm.mk
index 8f1f26e6..2a798718 100644
--- a/make/ffmpeg-arm.mk
+++ b/make/ffmpeg-arm.mk
@@ -1,7 +1,6 @@
 #
 # ffmpeg
 #
-
 # -----------------------------------------------------------------------------
 
 FFMPEG_VER = 4.0.2
diff --git a/make/ffmpeg-cst.mk b/make/ffmpeg-cst.mk
index be3fb040..a8fe7367 100644
--- a/make/ffmpeg-cst.mk
+++ b/make/ffmpeg-cst.mk
@@ -1,7 +1,6 @@
 #
 # ffmpeg
 #
-
 # -----------------------------------------------------------------------------
 
 FFMPEG_DEPS = $(D)/openssl $(D)/librtmp $(D)/libbluray $(D)/libass
diff --git a/make/gstreamer.mk b/make/gstreamer.mk
index fe3f9269..b041fc34 100644
--- a/make/gstreamer.mk
+++ b/make/gstreamer.mk
@@ -1,5 +1,6 @@
+#
 # makefile to build gstreamer and all it's dependencies
-
+#
 # -----------------------------------------------------------------------------
 
 # change to activate debug
diff --git a/make/host-tools.mk b/make/host-tools.mk
index 5a667e6e..c2378fcb 100644
--- a/make/host-tools.mk
+++ b/make/host-tools.mk
@@ -1,4 +1,7 @@
+#
 # makefile to build all needed host-binaries
+#
+# -----------------------------------------------------------------------------
 
 host-preqs: \
 	host_pkg-config \
diff --git a/make/image-update.mk b/make/image-update.mk
index 8a9b196b..ea2a55ae 100644
--- a/make/image-update.mk
+++ b/make/image-update.mk
@@ -1,39 +1,6 @@
+#
 # makefile for image updates
-
-UPDATE_TEMP_DIR = $(BUILD_TMP)/temp_inst
-
-UPDATE_INST_DIR	= $(UPDATE_TEMP_DIR)/inst
-UPDATE_CTRL_DIR	= $(UPDATE_TEMP_DIR)/ctrl
-
-POSTINSTALL_SH	= $(UPDATE_CTRL_DIR)/postinstall.sh
-PREINSTALL_SH	= $(UPDATE_CTRL_DIR)/preinstall.sh
-
-# defaults for Neutrino-Update
-UPDATE_DATE	= $(shell date +%Y%m%d%H%M)
-UPDATE_VERSION	= $(IMAGE_VERSION)
-UPDATE_VERSION_STRING = $(IMAGE_VERSION_STRING)
-
-UPDATE_PREFIX	= $(IMAGE_PREFIX)
-UPDATE_SUFFIX	= $(BOXTYPE_SC)-$(BOXSERIES)-update
-
-UPDATE_NAME	= $(UPDATE_PREFIX)-$(UPDATE_SUFFIX)
-UPDATE_DESC	= "Neutrino [$(BOXTYPE_SC)][$(BOXSERIES)] Update"
-UPDATE_TYPE	= U
-# Release	= 0
-# Beta		= 1
-# Nightly	= 2
-# Selfmade	= 9
-# Locale	= L
-# Settings	= S
-# Update	= U
-# Addon		= A
-# Text		= T
-
-UPDATE_URL	= $(NI-SERVER)/$(NI-SUBDIR)
-UPDATE_MD5FILE	= update.txt
-UPDATE_MD5FILE-BOXSERIES= update-$(BOXTYPE_SC)-$(BOXSERIES).txt
-UPDATE_MD5FILE-BOXMODEL	= update-$(BOXTYPE_SC)-$(BOXMODEL).txt
-
+#
 # -----------------------------------------------------------------------------
 
 u-neutrino: neutrino-clean
diff --git a/make/images.mk b/make/images.mk
index 6cd55d7e..3cc52433 100644
--- a/make/images.mk
+++ b/make/images.mk
@@ -1,53 +1,9 @@
+#
+# makefile to generate images
+#
+# -----------------------------------------------------------------------------
 
-# makefile to generate images; also holds useful variables.
-
-# Release date
-IMAGE_DATE	= $(shell date +%Y%m%d%H%M)
-
-# Version Strings
-IMAGE_VERSION	= 350
-IMAGE_PREFIX	= ni$(IMAGE_VERSION)-$(IMAGE_DATE)
-IMAGE_SUFFIX	= $(BOXTYPE_SC)-$(BOXMODEL)
-
-# Image-Type
-# Release	= 0
-# Beta		= 1
-# Nightly	= 2
-# Selfmade	= 9
-IMAGE_TYPE	?= 9
-
-# JFFS2-Summary
-SUMMARIZE	= yes
-
-# newimage-flag
-NEWIMAGE	= no
-
-# Beta/Release Server
-NI-SERVER	= http://neutrino-images.de/neutrino-images
-ifeq ($(IMAGE_TYPE), 0)
-  # Release
-  NI-SUBDIR	= release
-  IMAGE_TYPE_STRING = release
-else ifeq ($(IMAGE_TYPE), 1)
-  # Beta
-  NI-SUBDIR	= beta
-  IMAGE_TYPE_STRING = beta
-else ifeq ($(IMAGE_TYPE), 2)
-  # Nightly
-  NI-SUBDIR	= nightly
-  IMAGE_TYPE_STRING = nightly
-else
-  # Selfmade; just for compatibility; not needed for our builds
-  NI-SUBDIR	= selfmade
-  IMAGE_TYPE_STRING = selfmade
-endif
-
-IMAGE_URL	= $(NI-SERVER)/$(NI-SUBDIR)
-IMAGE_VERSION_STRING = $(shell echo $(IMAGE_VERSION) | sed -e :a -e 's/\(.*[0-9]\)\([0-9]\{2\}\)/\1.\2/;ta')
-
-BOX		= $(BUILD_TMP)/rootfs
-
-MKFSFLAGS	= -U -D $(BUILD_TMP)/devtable-$(BOXSERIES).txt -r $(BOX)
+MKFSFLAGS	= -U -D $(BUILD_TMP)/devtable-$(BOXSERIES).txt -r $(ROOTFS)
 ifeq ($(BOXSERIES), hd1)
   MKFSFLAGS	+= -p
 endif
@@ -117,12 +73,12 @@ endif
 flash-image-cst: IMAGE_NAME=$(IMAGE_PREFIX)-$(IMAGE_SUFFIX)
 flash-image-cst: IMAGE_DESC="$(BOXNAME) [$(IMAGE_SUFFIX)][$(BOXSERIES)] $(shell echo $(IMAGE_TYPE_STRING) | sed 's/.*/\u&/')"
 flash-image-cst: IMAGE_MD5FILE=$(IMAGE_TYPE_STRING)-$(IMAGE_SUFFIX).txt
-flash-image-cst: IMAGE_DATE=$(shell cat $(BOX)/.version | grep "^version=" | cut -d= -f2 | cut -c 5-)
+flash-image-cst: IMAGE_DATE=$(shell cat $(ROOTFS)/.version | grep "^version=" | cut -d= -f2 | cut -c 5-)
 flash-image-cst:
 	make devtable
 	mkfs.jffs2 -e $(ERASE_SIZE) $(MKFSFLAGS) -o $(IMAGE_DIR)/$(IMAGE_NAME).img
 	make devtable-remove
-ifeq ($(SUMMARIZE), yes)
+ifeq ($(IMAGE_SUMMARIZE), yes)
 	sumtool -e $(ERASE_SIZE) $(SUMFLAGS) -i $(IMAGE_DIR)/$(IMAGE_NAME).img -o $(IMAGE_DIR)/$(IMAGE_NAME)-sum.img
 	rm -f $(IMAGE_DIR)/$(IMAGE_NAME).img
 	mv $(IMAGE_DIR)/$(IMAGE_NAME)-sum.img $(IMAGE_DIR)/$(IMAGE_NAME).img
@@ -159,12 +115,12 @@ flash-image-arm: BOXNAME="AX/Mut@nt"
 flash-image-arm: IMAGE_NAME=$(IMAGE_PREFIX)-$(IMAGE_SUFFIX)
 flash-image-arm: IMAGE_DESC="$(BOXNAME) [$(IMAGE_SUFFIX)] $(shell echo $(IMAGE_TYPE_STRING) | sed 's/.*/\u&/')"
 flash-image-arm: IMAGE_MD5FILE=$(IMAGE_TYPE_STRING)-$(IMAGE_SUFFIX).txt
-flash-image-arm: IMAGE_DATE=$(shell cat $(BOX)/.version | grep "^version=" | cut -d= -f2 | cut -c 5-)
+flash-image-arm: IMAGE_DATE=$(shell cat $(ROOTFS)/.version | grep "^version=" | cut -d= -f2 | cut -c 5-)
 flash-image-arm:
 	mkdir -p $(IMAGE_DIR)/$(BOXMODEL)
 	cp $(ZIMAGE_DTB) $(IMAGE_DIR)/$(BOXMODEL)/kernel.bin
-	cd $(BOX); \
-	tar -cvf $(IMAGE_DIR)/$(BOXMODEL)/rootfs.tar -C $(BOX) .  > /dev/null 2>&1; \
+	cd $(ROOTFS); \
+	tar -cvf $(IMAGE_DIR)/$(BOXMODEL)/rootfs.tar -C $(ROOTFS) .  > /dev/null 2>&1; \
 	bzip2 $(IMAGE_DIR)/$(BOXMODEL)/rootfs.tar
 	# Create minimal image
 	cd $(IMAGE_DIR)/$(BOXMODEL); \
@@ -207,7 +163,7 @@ flash-image-arm-multi:
 	mkdir -p $(HD51_BUILD_TMP)
 	# Create a sparse image block
 	dd if=/dev/zero of=$(HD51_BUILD_TMP)/$(HD51_IMAGE_LINK) seek=$(shell expr $(HD51_IMAGE_ROOTFS_SIZE) \* $(BLOCK_SECTOR)) count=0 bs=$(BLOCK_SIZE)
-	mkfs.ext4 -F $(HD51_BUILD_TMP)/$(HD51_IMAGE_LINK) -d $(BOX)
+	mkfs.ext4 -F $(HD51_BUILD_TMP)/$(HD51_IMAGE_LINK) -d $(ROOTFS)
 	# Error codes 0-3 indicate successfull operation of fsck (no errors or errors corrected)
 	fsck.ext4 -pvfD $(HD51_BUILD_TMP)/$(HD51_IMAGE_LINK) || [ $? -le 3 ]
 	dd if=/dev/zero of=$(EMMC_IMAGE) bs=$(BLOCK_SIZE) count=0 seek=$(shell expr $(EMMC_IMAGE_SIZE) \* $(BLOCK_SECTOR))
@@ -243,8 +199,8 @@ flash-image-arm-multi:
 	mkdir -p $(IMAGE_DIR)/$(BOXMODEL)
 	cp $(ZIMAGE_DTB) $(IMAGE_DIR)/$(BOXMODEL)/kernel.bin
 	cp $(EMMC_IMAGE) $(IMAGE_DIR)/$(BOXMODEL)
-	cd $(BOX); \
-	tar -cvf $(IMAGE_DIR)/$(BOXMODEL)/rootfs.tar -C $(BOX) .  > /dev/null 2>&1; \
+	cd $(ROOTFS); \
+	tar -cvf $(IMAGE_DIR)/$(BOXMODEL)/rootfs.tar -C $(ROOTFS) .  > /dev/null 2>&1; \
 	bzip2 $(IMAGE_DIR)/$(BOXMODEL)/rootfs.tar
 	echo $(IMAGE_PREFIX) > $(IMAGE_DIR)/$(BOXMODEL)/imageversion
 	cd $(IMAGE_DIR); \
diff --git a/make/kernel-arm.mk b/make/kernel-arm.mk
index b30e7d57..1d9e584c 100644
--- a/make/kernel-arm.mk
+++ b/make/kernel-arm.mk
@@ -1,4 +1,7 @@
+#
 # makefile to build armbox kernel
+#
+# -----------------------------------------------------------------------------
 
 DTB		= $(BUILD_TMP)/linux-$(KERNEL_VERSION)/arch/arm/boot/dts/$(KERNEL_DTB).dtb
 ZIMAGE		= $(BUILD_TMP)/linux-$(KERNEL_VERSION)/arch/arm/boot/zImage
diff --git a/make/kernel-cst.mk b/make/kernel-cst.mk
index 90aa139b..724a991d 100644
--- a/make/kernel-cst.mk
+++ b/make/kernel-cst.mk
@@ -1,4 +1,7 @@
+#
 # makefile to build coolstream kernel
+#
+# -----------------------------------------------------------------------------
 
 DTB		= $(SOURCE_DIR)/$(NI_DRIVERS-BIN)/$(DRIVERS_DIR)/device-tree-overlay/$(KERNEL_DTB).dtb
 IMAGE		= $(BUILD_TMP)/linux-$(KERNEL_VERSION)/arch/arm/boot/Image
diff --git a/make/neutrino.mk b/make/neutrino.mk
index ee130a9d..42bc98d6 100644
--- a/make/neutrino.mk
+++ b/make/neutrino.mk
@@ -1,4 +1,7 @@
-# makefile to build NEUTRINO
+#
+# makefile to build Neutrino
+#
+# -----------------------------------------------------------------------------
 
 YOUTUBE_DEV_KEY ?= AIzaSyBLdZe7M3rpNMZqSj-3IEvjbb2hATWJIdM
 OMDB_API_KEY ?= 20711f9e
diff --git a/make/ni.mk b/make/ni.mk
index cdb8596b..f9b8914f 100644
--- a/make/ni.mk
+++ b/make/ni.mk
@@ -1,4 +1,7 @@
+#
 # custom ni-makefile - just a collection of targets
+#
+# -----------------------------------------------------------------------------
 
 init: preqs crosstools bootstrap
 
diff --git a/make/plugins-extra.mk b/make/plugins-extra.mk
index 00a59cdf..8f1f5ea2 100644
--- a/make/plugins-extra.mk
+++ b/make/plugins-extra.mk
@@ -1,4 +1,7 @@
-# makefile for plugins (currently unused in ni-image)
+#
+# makefile to build plugins (currently unused in ni-image)
+#
+# -----------------------------------------------------------------------------
 
 #logoview
 logoview: $(SOURCE_DIR)/$(TUXBOX_PLUGINS) $(D)/neutrino $(BIN)/logoview
diff --git a/make/plugins.mk b/make/plugins.mk
index b8f94e5b..d9d59f8c 100644
--- a/make/plugins.mk
+++ b/make/plugins.mk
@@ -1,37 +1,10 @@
-# makefile for plugins
+#
+# makefile to build plugins
+#
+# -----------------------------------------------------------------------------
 
 TARGET_DIR ?= $(DESTDIR)
 
-# Some useful variables
-BIN		= $(TARGET_DIR)/bin
-ETCINITD	= $(TARGET_DIR)/etc/init.d
-LIBPLUGINS	= $(TARGET_DIR)/lib/tuxbox/plugins
-SBIN		= $(TARGET_DIR)/sbin
-SHAREFLEX	= $(TARGET_DIR)/share/tuxbox/neutrino/flex
-SHAREICONS	= $(TARGET_DIR)/share/tuxbox/neutrino/icons
-SHAREPLUGINS	= $(TARGET_DIR)/share/tuxbox/neutrino/plugins
-SHARETHEMES	= $(TARGET_DIR)/share/tuxbox/neutrino/themes
-SHAREWEBRADIO	= $(TARGET_DIR)/share/tuxbox/neutrino/webradio
-SHAREWEBTV	= $(TARGET_DIR)/share/tuxbox/neutrino/webtv
-VARCONFIG	= $(TARGET_DIR)/var/tuxbox/config
-VARINITD	= $(TARGET_DIR)/var/etc/init.d
-VARPLUGINS	= $(TARGET_DIR)/var/tuxbox/plugins
-
-$(BIN) \
-$(ETCINITD) \
-$(LIBPLUGINS) \
-$(SBIN) \
-$(SHAREFLEX) \
-$(SHAREICONS) \
-$(SHAREPLUGINS) \
-$(SHARETHEMES) \
-$(SHAREWEBRADIO) \
-$(SHAREWEBTV) \
-$(VARCONFIG) \
-$(VARINITD) \
-$(VARPLUGINS) : | $(TARGET_DIR)
-	mkdir -p $@
-
 init-scripts: \
 	init-camd
 
diff --git a/make/prerequisites.mk b/make/prerequisites.mk
index fba651aa..0541abf8 100644
--- a/make/prerequisites.mk
+++ b/make/prerequisites.mk
@@ -1,4 +1,7 @@
+#
 # makefile for basic prerequisites
+#
+# -----------------------------------------------------------------------------
 
 TOOLCHECK  = find-git find-svn find-gzip find-bzip2 find-patch find-gawk
 TOOLCHECK += find-makeinfo find-automake find-gcc find-libtool find-bison
diff --git a/make/rootfs.mk b/make/rootfs.mk
index 7a075cfc..3084d66d 100644
--- a/make/rootfs.mk
+++ b/make/rootfs.mk
@@ -1,7 +1,9 @@
+#
 # targets to create rootfs
+#
+# -----------------------------------------------------------------------------
 
-# rootfs targets
-rootfs: .version update.urls $(BOX) cleanup strip softlinks
+rootfs: .version update.urls $(ROOTFS) cleanup strip softlinks
 
 .version: $(TARGET_DIR)/.version
 $(TARGET_DIR)/.version:
@@ -32,53 +34,53 @@ $(TARGET_DIR)/var/etc/update.urls:
 	echo "$(CHANNELLISTS_URL)/$(CHANNELLISTS_MD5FILE)"	>> $@
 
 # create filesystem for our images
-$(BOX): | $(TARGET_DIR)
-	rm -rf $(BOX)
-	cp -a $(TARGET_DIR) $(BOX)
+$(ROOTFS): | $(TARGET_DIR)
+	rm -rf $(ROOTFS)
+	cp -a $(TARGET_DIR) $(ROOTFS)
 
 # cleanup filesystem from useless stuff
-cleanup: $(BOX)
-	rm -rf $(BOX)/{include,mymodules}
-	rm -rf $(BOX)/share/{aclocal,gdb,locale,man,doc,info,common-lisp}
-	rm -rf $(BOX)/lib/pkgconfig
-	rm -f $(BOX)/lib/libvorbisenc*
-	rm -rf $(BOX)/lib/sigc++*
-	rm -rf $(BOX)/lib/glib-2.0
-	find $(BOX) \( -name .gitignore -o -name .gitkeep \) -type f -print0 | xargs --no-run-if-empty -0 rm -f
-	find $(BOX)/lib \( -name '*.a' -o -name '*.la' \) -print0 | xargs --no-run-if-empty -0 rm -f
+cleanup: $(ROOTFS)
+	rm -rf $(ROOTFS)/{include,mymodules}
+	rm -rf $(ROOTFS)/share/{aclocal,gdb,locale,man,doc,info,common-lisp}
+	rm -rf $(ROOTFS)/lib/pkgconfig
+	rm -f  $(ROOTFS)/lib/libvorbisenc*
+	rm -rf $(ROOTFS)/lib/sigc++*
+	rm -rf $(ROOTFS)/lib/glib-2.0
+	find $(ROOTFS) \( -name .gitignore -o -name .gitkeep \) -type f -print0 | xargs --no-run-if-empty -0 rm -f
+	find $(ROOTFS)/lib \( -name '*.a' -o -name '*.la' \) -print0 | xargs --no-run-if-empty -0 rm -f
 	@echo -e "$(TERM_YELLOW)"
-	@du -sh $(BOX)
+	@du -sh $(ROOTFS)
 	@echo -e "$(TERM_NORMAL)"
 
 # strip bins and libs in filesystem
-strip: $(BOX)
+strip: $(ROOTFS)
 ifneq ($(DEBUG), yes)
 	@echo "*******************************************************"
 	@echo "*** The following warnings from strip are harmless! ***"
 	@echo "*******************************************************"
-	find $(BOX)/bin -type f -print0 | xargs -0 $(TARGET)-strip || true
-	find $(BOX)/sbin -type f -print0 | xargs -0 $(TARGET)-strip || true
-	find $(BOX)/lib \( \
-			-path $(BOX)/lib/libnexus.so -o \
-			-path $(BOX)/lib/libnxpl.so -o \
-			-path $(BOX)/lib/libv3ddriver.so -o \
+	find $(ROOTFS)/bin -type f -print0 | xargs -0 $(TARGET)-strip || true
+	find $(ROOTFS)/sbin -type f -print0 | xargs -0 $(TARGET)-strip || true
+	find $(ROOTFS)/lib \( \
+			-path $(ROOTFS)/lib/libnexus.so -o \
+			-path $(ROOTFS)/lib/libnxpl.so -o \
+			-path $(ROOTFS)/lib/libv3ddriver.so -o \
 			\
-			-path $(BOX)/lib/modules \) -prune -o \
+			-path $(ROOTFS)/lib/modules \) -prune -o \
 	-type f -print0 | xargs -0 $(TARGET)-strip || true
 ifeq ($(BOXSERIES), hd2)
-	find $(BOX)/lib/modules/$(KERNEL_VERSION_FULL)/kernel -type f -name '*.ko' | xargs -n 1 $(TARGET)-objcopy --strip-unneeded
+	find $(ROOTFS)/lib/modules/$(KERNEL_VERSION_FULL)/kernel -type f -name '*.ko' | xargs -n 1 $(TARGET)-objcopy --strip-unneeded
 endif
 	@echo -e "$(TERM_YELLOW)"
-	@du -sh $(BOX)
+	@du -sh $(ROOTFS)
 	@echo -e "$(TERM_NORMAL)"
 endif
 ifeq ($(DEBUG), yes)
 	@echo "*******************************************************"
 	@echo "*** The following warnings from strip are harmless! ***"
 	@echo "*******************************************************"
-	find $(BOX)/bin -path $(BOX)/bin/neutrino -prune -o -type f -print0 | xargs -0 $(TARGET)-strip || true
-	find $(BOX)/sbin -type f -print0 | xargs -0 $(TARGET)-strip || true
-	find $(BOX)/lib/valgrind -type f -print0 | xargs -0 $(TARGET)-strip || true
+	find $(ROOTFS)/bin -path $(ROOTFS)/bin/neutrino -prune -o -type f -print0 | xargs -0 $(TARGET)-strip || true
+	find $(ROOTFS)/sbin -type f -print0 | xargs -0 $(TARGET)-strip || true
+	find $(ROOTFS)/lib/valgrind -type f -print0 | xargs -0 $(TARGET)-strip || true
 	@echo "*******************************************************"
 	@echo "***        Strip samba for debug image              ***"
 	@echo "*******************************************************"
@@ -90,28 +92,28 @@ ifeq ($(DEBUG), yes)
 	$(TARGET)-strip $(TARGET_DIR)/lib/libtdb.so.1
 	$(TARGET)-strip $(TARGET_DIR)/lib/libtalloc.so.1
 	$(TARGET)-strip $(TARGET_DIR)/lib/libwbclient.so.0
-	find $(BOX)/lib/samba -type f -print0 | xargs -0 $(TARGET)-strip || true
+	find $(ROOTFS)/lib/samba -type f -print0 | xargs -0 $(TARGET)-strip || true
 	@echo -e "$(TERM_YELLOW)"
-	@du -sh $(BOX)
+	@du -sh $(ROOTFS)
 	@echo -e "$(TERM_NORMAL)"
 endif
 
 # create softlinks in filesystem
-softlinks: $(BOX)
-	pushd $(BOX) && \
+softlinks: $(ROOTFS)
+	pushd $(ROOTFS) && \
 		ln -sf /var/root root
 ifeq ($(BOXSERIES), hd51)
-	pushd $(BOX) && \
+	pushd $(ROOTFS) && \
 		ln -sf /var/root home
 endif
-	pushd $(BOX)/usr && \
+	pushd $(ROOTFS)/usr && \
 		ln -sf /share share
-	pushd $(BOX)/var && \
+	pushd $(ROOTFS)/var && \
 		ln -sf /tmp run && \
 		ln -sf /tmp tmp
-	pushd $(BOX)/etc && \
+	pushd $(ROOTFS)/etc && \
 		ln -sf /proc/mounts mtab
-	pushd $(BOX)/etc/init.d && \
+	pushd $(ROOTFS)/etc/init.d && \
 		ln -sf fstab K99fstab && \
 		ln -sf fstab S01fstab && \
 		ln -sf syslogd K98syslogd && \
@@ -120,7 +122,7 @@ endif
 		ln -sf inetd S53inetd && \
 		ln -sf inetd K80inetd
 ifeq ($(BOXSERIES), hd2)
-	pushd $(BOX)/etc && \
+	pushd $(ROOTFS)/etc && \
 		ln -sf /var/etc/exports exports && \
 		ln -sf /var/etc/fstab fstab && \
 		ln -sf /var/etc/hostname hostname && \
@@ -128,20 +130,20 @@ ifeq ($(BOXSERIES), hd2)
 		ln -sf /var/etc/passwd passwd && \
 		ln -sf /var/etc/resolv.conf resolv.conf && \
 		ln -sf /var/etc/wpa_supplicant.conf wpa_supplicant.conf
-	pushd $(BOX)/etc/network && \
+	pushd $(ROOTFS)/etc/network && \
 		ln -sf /var/etc/network/interfaces interfaces
-	pushd $(BOX)/lib && \
+	pushd $(ROOTFS)/lib && \
 		ln -sf libuClibc-$(UCLIBC_VER).so libcrypt.so.0 && \
 		ln -sf libuClibc-$(UCLIBC_VER).so libdl.so.0 && \
 		ln -sf libuClibc-$(UCLIBC_VER).so libpthread.so.0 && \
 		ln -sf libuClibc-$(UCLIBC_VER).so libm.so.0 && \
 		ln -sf libuClibc-$(UCLIBC_VER).so librt.so.0
-  ifeq ($(NEWIMAGE), yes)
-	touch -f $(BOX)/var/etc/.newimage
+  ifeq ($(IMAGE_NEW), yes)
+	touch -f $(ROOTFS)/var/etc/.newimage
   endif
 endif
-	mkdir -p $(BOX)/var/tuxbox/config && \
-	pushd $(BOX)/var/tuxbox/config && \
+	mkdir -p $(ROOTFS)/var/tuxbox/config && \
+	pushd $(ROOTFS)/var/tuxbox/config && \
 	ln -sf /var/keys/SoftCam.Key SoftCam.Key
 
 get-update-info: get-update-info-$(BOXSERIES)
@@ -188,7 +190,7 @@ personalize: | $(TARGET_DIR)
 PHONY += rootfs
 PHONY += .version $(TARGET_DIR)/.version
 PHONY += update.urls $(TARGET_DIR)/var/etc/update.urls
-PHONY += $(BOX)
+PHONY += $(ROOTFS)
 PHONY += cleanup
 PHONY += strip
 PHONY += softlinks
diff --git a/make/static-libs.mk b/make/static-libs.mk
index 3cf6a378..c9d47a58 100644
--- a/make/static-libs.mk
+++ b/make/static-libs.mk
@@ -1,4 +1,7 @@
+#
 # makefile to build static libraries
+#
+# -----------------------------------------------------------------------------
 
 STATIC_LIBS =
 ifeq ($(BOXSERIES), $(filter $(BOXSERIES), hd2 hd51))
diff --git a/make/system-libs-extra.mk b/make/system-libs-extra.mk
index 151cae87..b6641ee8 100644
--- a/make/system-libs-extra.mk
+++ b/make/system-libs-extra.mk
@@ -1,5 +1,6 @@
+#
 # makefile to build system libs (currently unused in ni-image)
-
+#
 # -----------------------------------------------------------------------------
 
 LIBID3TAG_VER=0.15.1b
diff --git a/make/system-libs.mk b/make/system-libs.mk
index b98baba2..af6d9a8c 100644
--- a/make/system-libs.mk
+++ b/make/system-libs.mk
@@ -1,5 +1,6 @@
+#
 # makefile to build system libs
-
+#
 # -----------------------------------------------------------------------------
 
 ZLIB_PATCH  = zlib-ldflags-tests.patch
diff --git a/make/system-tools-extra.mk b/make/system-tools-extra.mk
index 2020f92f..133e95f8 100644
--- a/make/system-tools-extra.mk
+++ b/make/system-tools-extra.mk
@@ -1,5 +1,6 @@
-# makefile to build extra system tools (mostly unused)
-
+#
+# makefile to build system tools (currently unused in ni-image)
+#
 # -----------------------------------------------------------------------------
 
 # usbutils-008 needs udev
diff --git a/make/system-tools.mk b/make/system-tools.mk
index f413125d..4e2ecb19 100644
--- a/make/system-tools.mk
+++ b/make/system-tools.mk
@@ -1,5 +1,6 @@
+#
 # makefile to build system tools
-
+#
 # -----------------------------------------------------------------------------
 
 $(D)/openvpn: $(D)/lzo $(D)/openssl $(ARCHIVE)/openvpn-$(OPENVPN_VER).tar.xz | $(TARGET_DIR)
diff --git a/make/update.mk b/make/update.mk
index 57c9eff8..50522028 100644
--- a/make/update.mk
+++ b/make/update.mk
@@ -1,4 +1,7 @@
-# helper targets
+#
+# makefile for update targets
+#
+# -----------------------------------------------------------------------------
 
 update-self:
 	export GIT_MERGE_AUTOEDIT=no && \