$AWK '
BEGIN{
		var["dev"] = "DEVS=";
		var["vga"] = "VGAS=";
		var["ether"] = "ETHERS=";
		var["first"] = "FIRST=";
		var["init"] = "INIT=";
		var["ip"] = "IP=";
		var["port"] = "PORT=";
		var["misc"] = "MISC=";
		var["mod"] = "MODS=";
		var["lib"] = "LIBS=";
		var["link"] = "LINKS=";
}
/^$/{		next;
}
/^#/{		next;
}
/^(code|dev|ether|first|init|ip|lib|link|mod|misc|port|root|vga)/{
		if(current != "")
			print current;
		current = var[$1];
		type = $1;
		next;
}
/^[^ 	]/	{
		if(current != "")
			print current;
		current = "";
}
current && /^[ 	]/{
		if(type == "dev")
			file = "dev" $1;
		else
			file = $1;
		if(have[file] == 0){
			if(type == "lib" || type == "init")
				current = current " " file;
			else
				current = current " " file "'.$O'";
			have[file]++;
		}
		for(i = 2; i <= NF; i++){
			if($i !~ "[+=-].*"){
				if(have[$i] == 0){
					others[$i]++;
					have[$i]++;
				}
			}
		}
		next;
}
END{
		if(current != "")
			print current;
		for(i in others)
			x = x " " i "'.$O' ";
		if(x)
			printf("OTHERS=%s\n", x);
}' $*