diff --git a/components/app_trace/component.mk b/components/app_trace/component.mk
index 7a1f39759d..235f19831d 100644
--- a/components/app_trace/component.mk
+++ b/components/app_trace/component.mk
@@ -8,7 +8,7 @@ COMPONENT_ADD_INCLUDEDIRS := include
 
 COMPONENT_ADD_LDFLAGS := -lapp_trace 
 
-ifeq ("$(CONFIG_SYSVIEW_ENABLE)","y")
+ifdef CONFIG_SYSVIEW_ENABLE
 #COMPONENT_EXTRA_INCLUDES := freertos
 
 COMPONENT_ADD_INCLUDEDIRS += \
diff --git a/components/aws_iot/component.mk b/components/aws_iot/component.mk
index aab25a71f3..cd1b15eeea 100644
--- a/components/aws_iot/component.mk
+++ b/components/aws_iot/component.mk
@@ -2,7 +2,7 @@
 # Component Makefile
 #
 
-ifeq ("$(CONFIG_AWS_IOT_SDK)","y")
+ifdef CONFIG_AWS_IOT_SDK
 
 COMPONENT_ADD_INCLUDEDIRS := include aws-iot-device-sdk-embedded-C/include
 
diff --git a/components/bootloader/subproject/main/component.mk b/components/bootloader/subproject/main/component.mk
index 633051cb63..a54fe30a90 100644
--- a/components/bootloader/subproject/main/component.mk
+++ b/components/bootloader/subproject/main/component.mk
@@ -12,7 +12,7 @@ LINKER_SCRIPTS := \
 	$(IDF_PATH)/components/esp32/ld/esp32.peripherals.ld \
 	esp32.bootloader.rom.ld
 
-ifneq ("$(CONFIG_SPI_FLASH_ROM_DRIVER_PATCH)","y")
+ifndef CONFIG_SPI_FLASH_ROM_DRIVER_PATCH
 LINKER_SCRIPTS += $(IDF_PATH)/components/esp32/ld/esp32.rom.spiflash.ld
 endif
 
diff --git a/components/bootloader_support/component.mk b/components/bootloader_support/component.mk
index 8ad21d3b9b..6db815afff 100755
--- a/components/bootloader_support/component.mk
+++ b/components/bootloader_support/component.mk
@@ -12,12 +12,12 @@ COMPONENT_SRCDIRS := src
 #
 # Secure boot signing key support
 #
-ifneq ("$(CONFIG_SECURE_BOOT_ENABLED)","")
+ifdef CONFIG_SECURE_BOOT_ENABLED
 
 # this path is created relative to the component build directory
 SECURE_BOOT_VERIFICATION_KEY := $(abspath signature_verification_key.bin)
 
-ifneq ("$(CONFIG_SECURE_BOOT_BUILD_SIGNED_BINARIES)","")
+ifdef CONFIG_SECURE_BOOT_BUILD_SIGNED_BINARIES
 # verification key derived from signing key.
 $(SECURE_BOOT_VERIFICATION_KEY): $(SECURE_BOOT_SIGNING_KEY) $(SDKCONFIG_MAKEFILE)
 	$(ESPSECUREPY) extract_public_key --keyfile $< $@
diff --git a/components/bt/component.mk b/components/bt/component.mk
index 86fddc8c11..8f6ce29d51 100644
--- a/components/bt/component.mk
+++ b/components/bt/component.mk
@@ -1,7 +1,7 @@
 #
 # Component Makefile
 #
-ifneq ("$(CONFIG_BT_ENABLED)","")
+ifdef CONFIG_BT_ENABLED
 
 COMPONENT_SRCDIRS := .
 
@@ -20,7 +20,7 @@ COMPONENT_SUBMODULES += lib
 endif
 
 
-ifeq ("$(CONFIG_BLUEDROID_ENABLED)","y")
+ifdef CONFIG_BLUEDROID_ENABLED
 
 COMPONENT_ADD_INCLUDEDIRS +=	bluedroid/bta/include			\
 				bluedroid/bta/sys/include		\
diff --git a/components/esp32/component.mk b/components/esp32/component.mk
index a151f81291..2ed8980522 100644
--- a/components/esp32/component.mk
+++ b/components/esp32/component.mk
@@ -4,7 +4,7 @@
 
 COMPONENT_SRCDIRS := . hwcrypto
 LIBS ?=
-ifneq ("$(CONFIG_NO_BLOBS)","y")
+ifndef CONFIG_NO_BLOBS
 LIBS += core rtc net80211 pp wpa smartconfig coexist wps wpa2 phy
 endif
 
@@ -19,11 +19,11 @@ ifndef CONFIG_SPIRAM_CACHE_WORKAROUND
 LINKER_SCRIPTS += esp32.rom.spiram_incompatible_fns.ld
 endif
 
-ifeq ("$(CONFIG_NEWLIB_NANO_FORMAT)","y")
+ifdef CONFIG_NEWLIB_NANO_FORMAT
 LINKER_SCRIPTS += esp32.rom.nanofmt.ld
 endif
 
-ifneq ("$(CONFIG_SPI_FLASH_ROM_DRIVER_PATCH)","y")
+ifndef CONFIG_SPI_FLASH_ROM_DRIVER_PATCH
 LINKER_SCRIPTS += esp32.rom.spiflash.ld
 endif
 
diff --git a/components/freertos/component.mk b/components/freertos/component.mk
index 88be5b8f6d..7841d8f694 100644
--- a/components/freertos/component.mk
+++ b/components/freertos/component.mk
@@ -5,7 +5,3 @@
 COMPONENT_ADD_LDFLAGS += -Wl,--undefined=uxTopUsedPriority
 COMPONENT_ADD_INCLUDEDIRS := include
 COMPONENT_PRIV_INCLUDEDIRS := include/freertos
-
-#ifeq ("$(CONFIG_SYSVIEW_ENABLE)","y")
-#COMPONENT_ADD_INCLUDEDIRS += app_trace
-#endif
diff --git a/components/lwip/component.mk b/components/lwip/component.mk
index 921cc59166..f85759bedb 100644
--- a/components/lwip/component.mk
+++ b/components/lwip/component.mk
@@ -8,8 +8,8 @@ COMPONENT_ADD_INCLUDEDIRS := \
 	include/lwip/posix \
 	apps/ping
 
-ifeq ("$(CONFIG_PPP_SUPPORT)","y")
-LWIP_PPP_DIRS := netif/ppp/polarssl netif/ppp 
+ifdef CONFIG_PPP_SUPPORT
+LWIP_PPP_DIRS := netif/ppp/polarssl netif/ppp
 else
 LWIP_PPP_DIRS :=
 endif
diff --git a/components/newlib/component.mk b/components/newlib/component.mk
index ce5799dfb0..05ef6bee8d 100644
--- a/components/newlib/component.mk
+++ b/components/newlib/component.mk
@@ -1,15 +1,15 @@
 
-ifeq ("$(CONFIG_SPIRAM_CACHE_WORKAROUND)","y")
+ifdef CONFIG_SPIRAM_CACHE_WORKAROUND
 LIBC_PATH := $(COMPONENT_PATH)/lib/libc-psram-workaround.a
 LIBM_PATH := $(COMPONENT_PATH)/lib/libm-psram-workaround.a
 
 else
 
-ifeq ("$(CONFIG_NEWLIB_NANO_FORMAT)","y")
+ifdef CONFIG_NEWLIB_NANO_FORMAT
 LIBC_PATH := $(COMPONENT_PATH)/lib/libc_nano.a
 else
 LIBC_PATH := $(COMPONENT_PATH)/lib/libc.a
-endif
+endif  # CONFIG_NEWLIB_NANO_FORMAT
 
 LIBM_PATH := $(COMPONENT_PATH)/lib/libm.a
 
diff --git a/examples/protocols/aws_iot/subscribe_publish/main/component.mk b/examples/protocols/aws_iot/subscribe_publish/main/component.mk
index 1ed56547cb..bc11b63933 100644
--- a/examples/protocols/aws_iot/subscribe_publish/main/component.mk
+++ b/examples/protocols/aws_iot/subscribe_publish/main/component.mk
@@ -2,7 +2,7 @@
 # Main Makefile. This is basically the same as a component makefile.
 #
 
-ifeq ("$(CONFIG_EXAMPLE_EMBEDDED_CERTS)","y")
+ifdef CONFIG_EXAMPLE_EMBEDDED_CERTS
 # Certificate files. certificate.pem.crt & private.pem.key must be downloaded
 # from AWS, see README for details.
 COMPONENT_EMBED_TXTFILES := certs/aws-root-ca.pem certs/certificate.pem.crt certs/private.pem.key
diff --git a/examples/protocols/aws_iot/thing_shadow/main/component.mk b/examples/protocols/aws_iot/thing_shadow/main/component.mk
index 1ed56547cb..bc11b63933 100644
--- a/examples/protocols/aws_iot/thing_shadow/main/component.mk
+++ b/examples/protocols/aws_iot/thing_shadow/main/component.mk
@@ -2,7 +2,7 @@
 # Main Makefile. This is basically the same as a component makefile.
 #
 
-ifeq ("$(CONFIG_EXAMPLE_EMBEDDED_CERTS)","y")
+ifdef CONFIG_EXAMPLE_EMBEDDED_CERTS
 # Certificate files. certificate.pem.crt & private.pem.key must be downloaded
 # from AWS, see README for details.
 COMPONENT_EMBED_TXTFILES := certs/aws-root-ca.pem certs/certificate.pem.crt certs/private.pem.key
diff --git a/make/project.mk b/make/project.mk
index 31635d41d0..9846872a28 100644
--- a/make/project.mk
+++ b/make/project.mk
@@ -151,11 +151,11 @@ COMPONENT_PATHS := $(foreach comp,$(COMPONENTS),$(firstword $(foreach cd,$(COMPO
 ifdef TESTS_ALL
 ifeq ($(TESTS_ALL),1)
 TEST_COMPONENTS_LIST := $(COMPONENTS)
-else
+else  # TESTS_ALL not empty and not 1
 # otherwise, use TEST_COMPONENTS
 TEST_COMPONENTS_LIST := $(TEST_COMPONENTS)
 endif
-else
+else  # TESTS_ALL unset
 TEST_COMPONENTS_LIST :=
 endif
 TEST_COMPONENT_PATHS := $(foreach comp,$(TEST_COMPONENTS_LIST),$(firstword $(foreach dir,$(COMPONENT_DIRS),$(wildcard $(dir)/$(comp)/test))))
@@ -171,6 +171,7 @@ TEST_COMPONENT_NAMES := $(foreach comp,$(TEST_COMPONENT_PATHS),$(lastword $(subs
 COMPONENT_INCLUDES :=
 COMPONENT_LDFLAGS :=
 COMPONENT_SUBMODULES :=
+COMPONENT_LIBRARIES :=
 
 # COMPONENT_PROJECT_VARS is the list of component_project_vars.mk generated makefiles
 # for each component.
@@ -194,9 +195,9 @@ export COMPONENT_INCLUDES
 include $(IDF_PATH)/make/common.mk
 
 all:
-ifneq ("$(CONFIG_SECURE_BOOT_ENABLED)","")
+ifdef CONFIG_SECURE_BOOT_ENABLED
 	@echo "(Secure boot enabled, so bootloader not flashed automatically. See 'make bootloader' output)"
-ifeq ("$(CONFIG_SECURE_BOOT_BUILD_SIGNED_BINARIES)","")
+ifndef CONFIG_SECURE_BOOT_BUILD_SIGNED_BINARIES
 	@echo "App built but not signed. Sign app & partition data before flashing, via espsecure.py:"
 	@echo "espsecure.py sign_data --keyfile KEYFILE $(APP_BIN)"
 	@echo "espsecure.py sign_data --keyfile KEYFILE $(PARTITION_TABLE_BIN)"
@@ -255,13 +256,13 @@ COMMON_FLAGS = \
 	-nostdlib
 
 # Optimization flags are set based on menuconfig choice
-ifneq ("$(CONFIG_OPTIMIZATION_LEVEL_RELEASE)","")
+ifdef CONFIG_OPTIMIZATION_LEVEL_RELEASE
 OPTIMIZATION_FLAGS = -Os
 else
 OPTIMIZATION_FLAGS = -Og
 endif
 
-ifeq ("$(CONFIG_OPTIMIZATION_ASSERTIONS_DISABLED)", "y")
+ifdef CONFIG_OPTIMIZATION_ASSERTIONS_DISABLED
 CPPFLAGS += -DNDEBUG
 endif