diff --git a/av1/av1.cmake b/av1/av1.cmake
index 8bab95a..b4c30e5 100644
--- a/av1/av1.cmake
+++ b/av1/av1.cmake
@@ -206,13 +206,6 @@
     "${AOM_ROOT}/av1/encoder/mips/msa/fdct_msa.h"
     "${AOM_ROOT}/av1/encoder/mips/msa/temporal_filter_msa.c")
 
-if (CONFIG_ACCOUNTING)
-  set(AOM_AV1_COMMON_SOURCES
-      ${AOM_AV1_COMMON_SOURCES}
-      "${AOM_ROOT}/av1/common/accounting.c"
-      "${AOM_ROOT}/av1/common/accounting.h")
-endif ()
-
 if (CONFIG_HIGHBITDEPTH)
   set(AOM_AV1_COMMON_SSE4_1_INTRIN
       ${AOM_AV1_COMMON_SSE4_1_INTRIN}
@@ -293,6 +286,13 @@
       "${AOM_ROOT}/av1/common/x86/filterintra_sse4.c")
 endif ()
 
+if (CONFIG_ACCOUNTING)
+  set(AOM_AV1_DECODER_SOURCES
+      ${AOM_AV1_DECODER_SOURCES}
+      "${AOM_ROOT}/av1/decoder/accounting.c"
+      "${AOM_ROOT}/av1/decoder/accounting.h")
+endif ()
+
 if (CONFIG_INSPECTION)
   set(AOM_AV1_DECODER_SOURCES
       ${AOM_AV1_DECODER_SOURCES}
diff --git a/av1/av1_common.mk b/av1/av1_common.mk
index da4866d..319778d 100644
--- a/av1/av1_common.mk
+++ b/av1/av1_common.mk
@@ -106,10 +106,6 @@
 AV1_COMMON_SRCS-yes += common/cdef.c
 AV1_COMMON_SRCS-yes += common/cdef.h
 endif
-ifeq ($(CONFIG_ACCOUNTING),yes)
-AV1_COMMON_SRCS-yes += common/accounting.h
-AV1_COMMON_SRCS-yes += common/accounting.c
-endif
 AV1_COMMON_SRCS-yes += common/odintrin.c
 AV1_COMMON_SRCS-yes += common/odintrin.h
 
diff --git a/av1/av1_dx.mk b/av1/av1_dx.mk
index 8f98918..1a54ea2 100644
--- a/av1/av1_dx.mk
+++ b/av1/av1_dx.mk
@@ -33,6 +33,11 @@
 AV1_DX_SRCS-yes += decoder/dsubexp.c
 AV1_DX_SRCS-yes += decoder/dsubexp.h
 
+ifeq ($(CONFIG_ACCOUNTING),yes)
+AV1_DX_SRCS-yes += decoder/accounting.h
+AV1_DX_SRCS-yes += decoder/accounting.c
+endif
+
 ifeq ($(CONFIG_INSPECTION),yes)
 AV1_DX_SRCS-yes += decoder/inspection.c
 AV1_DX_SRCS-yes += decoder/inspection.h
diff --git a/av1/common/accounting.c b/av1/decoder/accounting.c
similarity index 100%
rename from av1/common/accounting.c
rename to av1/decoder/accounting.c
diff --git a/av1/common/accounting.h b/av1/decoder/accounting.h
similarity index 100%
rename from av1/common/accounting.h
rename to av1/decoder/accounting.h
diff --git a/av1/decoder/decoder.h b/av1/decoder/decoder.h
index e05102d..57d01df 100644
--- a/av1/decoder/decoder.h
+++ b/av1/decoder/decoder.h
@@ -23,7 +23,7 @@
 #include "av1/common/onyxc_int.h"
 #include "av1/decoder/dthread.h"
 #if CONFIG_ACCOUNTING
-#include "av1/common/accounting.h"
+#include "av1/decoder/accounting.h"
 #endif
 #if CONFIG_INSPECTION
 #include "av1/decoder/inspection.h"
diff --git a/av1/decoder/inspection.h b/av1/decoder/inspection.h
index ddc38f2..7ae6427 100644
--- a/av1/decoder/inspection.h
+++ b/av1/decoder/inspection.h
@@ -16,7 +16,7 @@
 #endif  // __cplusplus
 
 #if CONFIG_ACCOUNTING
-#include "av1/common/accounting.h"
+#include "av1/decoder/accounting.h"
 #endif
 
 typedef void (*aom_inspect_cb)(void *decoder, void *data);