diff --git a/level_zero/core/source/cmdlist/cmdlist_hw_immediate.inl b/level_zero/core/source/cmdlist/cmdlist_hw_immediate.inl
index 5cf1141be6..7406e63f18 100644
--- a/level_zero/core/source/cmdlist/cmdlist_hw_immediate.inl
+++ b/level_zero/core/source/cmdlist/cmdlist_hw_immediate.inl
@@ -19,6 +19,7 @@
 #include "shared/source/memory_manager/internal_allocation_storage.h"
 #include "shared/source/memory_manager/prefetch_manager.h"
 #include "shared/source/memory_manager/unified_memory_manager.h"
+#include "shared/source/os_interface/os_context.h"
 
 #include "level_zero/core/source/cmdlist/cmdlist_hw_immediate.h"
 #include "level_zero/core/source/cmdqueue/cmdqueue_hw.h"
diff --git a/level_zero/core/source/cmdqueue/cmdqueue.cpp b/level_zero/core/source/cmdqueue/cmdqueue.cpp
index 3fc69a656a..f1e36dd96f 100644
--- a/level_zero/core/source/cmdqueue/cmdqueue.cpp
+++ b/level_zero/core/source/cmdqueue/cmdqueue.cpp
@@ -15,6 +15,7 @@
 #include "shared/source/debugger/debugger_l0.h"
 #include "shared/source/memory_manager/allocation_properties.h"
 #include "shared/source/memory_manager/memory_manager.h"
+#include "shared/source/os_interface/os_context.h"
 
 #include "level_zero/core/source/cmdqueue/cmdqueue_imp.h"
 #include "level_zero/core/source/device/device.h"
diff --git a/level_zero/core/source/device/bcs_split.cpp b/level_zero/core/source/device/bcs_split.cpp
index c54bbc435a..6ed773ea18 100644
--- a/level_zero/core/source/device/bcs_split.cpp
+++ b/level_zero/core/source/device/bcs_split.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2022 Intel Corporation
+ * Copyright (C) 2022-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -8,6 +8,7 @@
 #include "level_zero/core/source/device/bcs_split.h"
 
 #include "shared/source/command_stream/command_stream_receiver.h"
+#include "shared/source/os_interface/os_context.h"
 
 #include "level_zero/core/source/device/device_imp.h"
 
diff --git a/level_zero/core/source/device/device_imp.cpp b/level_zero/core/source/device/device_imp.cpp
index 670aa5d036..ec153af6eb 100644
--- a/level_zero/core/source/device/device_imp.cpp
+++ b/level_zero/core/source/device/device_imp.cpp
@@ -30,6 +30,7 @@
 #include "shared/source/memory_manager/memory_manager.h"
 #include "shared/source/os_interface/driver_info.h"
 #include "shared/source/os_interface/hw_info_config.h"
+#include "shared/source/os_interface/os_context.h"
 #include "shared/source/os_interface/os_interface.h"
 #include "shared/source/os_interface/os_time.h"
 #include "shared/source/source_level_debugger/source_level_debugger.h"
diff --git a/opencl/source/command_queue/CMakeLists.txt b/opencl/source/command_queue/CMakeLists.txt
index 5e782f5c18..e63cac5f08 100644
--- a/opencl/source/command_queue/CMakeLists.txt
+++ b/opencl/source/command_queue/CMakeLists.txt
@@ -1,5 +1,5 @@
 #
-# Copyright (C) 2018-2022 Intel Corporation
+# Copyright (C) 2018-2023 Intel Corporation
 #
 # SPDX-License-Identifier: MIT
 #
@@ -15,6 +15,7 @@ set(RUNTIME_SRCS_COMMAND_QUEUE
     ${CMAKE_CURRENT_SOURCE_DIR}/command_queue_hw_bdw_and_later.inl
     ${CMAKE_CURRENT_SOURCE_DIR}/copy_engine_state.h
     ${CMAKE_CURRENT_SOURCE_DIR}/cpu_data_transfer_handler.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/csr_selection_args.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/csr_selection_args.h
     ${CMAKE_CURRENT_SOURCE_DIR}/enqueue_barrier.h
     ${CMAKE_CURRENT_SOURCE_DIR}/enqueue_common.h
diff --git a/opencl/source/command_queue/command_queue.cpp b/opencl/source/command_queue/command_queue.cpp
index f02275230e..af21f38a60 100644
--- a/opencl/source/command_queue/command_queue.cpp
+++ b/opencl/source/command_queue/command_queue.cpp
@@ -17,6 +17,7 @@
 #include "shared/source/helpers/array_count.h"
 #include "shared/source/helpers/bit_helpers.h"
 #include "shared/source/helpers/engine_node_helper.h"
+#include "shared/source/helpers/flush_stamp.h"
 #include "shared/source/helpers/get_info.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/source/helpers/string.h"
diff --git a/opencl/source/command_queue/command_queue_hw.h b/opencl/source/command_queue/command_queue_hw.h
index 00a3205603..957a251e1e 100644
--- a/opencl/source/command_queue/command_queue_hw.h
+++ b/opencl/source/command_queue/command_queue_hw.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -10,6 +10,7 @@
 #include "shared/source/command_stream/preemption.h"
 #include "shared/source/helpers/engine_control.h"
 #include "shared/source/memory_manager/graphics_allocation.h"
+#include "shared/source/os_interface/os_context.h"
 
 #include "opencl/source/cl_device/cl_device.h"
 #include "opencl/source/command_queue/command_queue.h"
diff --git a/opencl/source/command_queue/cpu_data_transfer_handler.cpp b/opencl/source/command_queue/cpu_data_transfer_handler.cpp
index 8430dcb43b..4df0a32cfd 100644
--- a/opencl/source/command_queue/cpu_data_transfer_handler.cpp
+++ b/opencl/source/command_queue/cpu_data_transfer_handler.cpp
@@ -7,6 +7,7 @@
 
 #include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/device/device.h"
+#include "shared/source/helpers/flush_stamp.h"
 #include "shared/source/helpers/get_info.h"
 
 #include "opencl/source/command_queue/command_queue.h"
diff --git a/opencl/source/command_queue/csr_selection_args.cpp b/opencl/source/command_queue/csr_selection_args.cpp
new file mode 100644
index 0000000000..d218fc0e94
--- /dev/null
+++ b/opencl/source/command_queue/csr_selection_args.cpp
@@ -0,0 +1,36 @@
+/*
+ * Copyright (C) 2023 Intel Corporation
+ *
+ * SPDX-License-Identifier: MIT
+ *
+ */
+
+#include "opencl/source/command_queue/csr_selection_args.h"
+
+#include "opencl/source/mem_obj/buffer.h"
+#include "opencl/source/mem_obj/image.h"
+
+namespace NEO {
+
+void CsrSelectionArgs::processResource(const Image &image, uint32_t rootDeviceIndex, Resource &outResource) {
+    processResource(image.getMultiGraphicsAllocation(), rootDeviceIndex, outResource);
+    outResource.image = ℑ
+}
+
+void CsrSelectionArgs::processResource(const Buffer &buffer, uint32_t rootDeviceIndex, Resource &outResource) {
+    processResource(buffer.getMultiGraphicsAllocation(), rootDeviceIndex, outResource);
+}
+
+void CsrSelectionArgs::processResource(const MultiGraphicsAllocation &multiGfxAlloc, uint32_t rootDeviceIndex, Resource &outResource) {
+    auto allocation = multiGfxAlloc.getGraphicsAllocation(rootDeviceIndex);
+    if (allocation) {
+        processResource(*allocation, rootDeviceIndex, outResource);
+    }
+}
+
+void CsrSelectionArgs::processResource(const GraphicsAllocation &gfxAlloc, uint32_t rootDeviceIndex, Resource &outResource) {
+    outResource.allocation = &gfxAlloc;
+    outResource.isLocal = gfxAlloc.isAllocatedInLocalMemoryPool();
+}
+
+} // namespace NEO
\ No newline at end of file
diff --git a/opencl/source/command_queue/csr_selection_args.h b/opencl/source/command_queue/csr_selection_args.h
index 7449d76547..bf780217f2 100644
--- a/opencl/source/command_queue/csr_selection_args.h
+++ b/opencl/source/command_queue/csr_selection_args.h
@@ -1,19 +1,19 @@
 /*
- * Copyright (C) 2021-2022 Intel Corporation
+ * Copyright (C) 2021-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
-
-#include "shared/source/memory_manager/multi_graphics_allocation.h"
-
-#include "opencl/source/mem_obj/buffer.h"
-#include "opencl/source/mem_obj/image.h"
-#include "opencl/source/mem_obj/mem_obj.h"
+#include "opencl/source/api/cl_types.h"
 
 namespace NEO {
+class MultiGraphicsAllocation;
+class GraphicsAllocation;
+class Image;
+class Buffer;
+
 enum class TransferDirection {
     HostToHost,
     HostToLocal,
@@ -63,26 +63,13 @@ struct CsrSelectionArgs {
         }
     }
 
-    static void processResource(const Image &image, uint32_t rootDeviceIndex, Resource &outResource) {
-        processResource(image.getMultiGraphicsAllocation(), rootDeviceIndex, outResource);
-        outResource.image = ℑ
-    }
+    static void processResource(const Image &image, uint32_t rootDeviceIndex, Resource &outResource);
 
-    static void processResource(const Buffer &buffer, uint32_t rootDeviceIndex, Resource &outResource) {
-        processResource(buffer.getMultiGraphicsAllocation(), rootDeviceIndex, outResource);
-    }
+    static void processResource(const Buffer &buffer, uint32_t rootDeviceIndex, Resource &outResource);
 
-    static void processResource(const MultiGraphicsAllocation &multiGfxAlloc, uint32_t rootDeviceIndex, Resource &outResource) {
-        auto allocation = multiGfxAlloc.getGraphicsAllocation(rootDeviceIndex);
-        if (allocation) {
-            processResource(*allocation, rootDeviceIndex, outResource);
-        }
-    }
+    static void processResource(const MultiGraphicsAllocation &multiGfxAlloc, uint32_t rootDeviceIndex, Resource &outResource);
 
-    static void processResource(const GraphicsAllocation &gfxAlloc, uint32_t rootDeviceIndex, Resource &outResource) {
-        outResource.allocation = &gfxAlloc;
-        outResource.isLocal = gfxAlloc.isAllocatedInLocalMemoryPool();
-    }
+    static void processResource(const GraphicsAllocation &gfxAlloc, uint32_t rootDeviceIndex, Resource &outResource);
 
     static inline TransferDirection createTransferDirection(bool srcLocal, bool dstLocal) {
         if (srcLocal) {
diff --git a/opencl/source/command_queue/enqueue_common.h b/opencl/source/command_queue/enqueue_common.h
index 889a177c36..a854b432c2 100644
--- a/opencl/source/command_queue/enqueue_common.h
+++ b/opencl/source/command_queue/enqueue_common.h
@@ -10,6 +10,7 @@
 #include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/command_stream/wait_status.h"
 #include "shared/source/helpers/engine_node_helper.h"
+#include "shared/source/helpers/flush_stamp.h"
 #include "shared/source/helpers/pipe_control_args.h"
 #include "shared/source/memory_manager/internal_allocation_storage.h"
 #include "shared/source/memory_manager/memory_manager.h"
diff --git a/opencl/source/command_queue/resource_barrier.cpp b/opencl/source/command_queue/resource_barrier.cpp
index 0a555b513e..06f3be0130 100644
--- a/opencl/source/command_queue/resource_barrier.cpp
+++ b/opencl/source/command_queue/resource_barrier.cpp
@@ -14,6 +14,7 @@
 #include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/context/context.h"
 #include "opencl/source/helpers/cl_validators.h"
+#include "opencl/source/mem_obj/mem_obj.h"
 
 namespace NEO {
 BarrierCommand::BarrierCommand(CommandQueue *commandQueue, const cl_resource_barrier_descriptor_intel *descriptors, uint32_t numDescriptors) : numSurfaces(numDescriptors) {
diff --git a/opencl/source/context/context.cpp b/opencl/source/context/context.cpp
index 76c88d5580..becbf733cd 100644
--- a/opencl/source/context/context.cpp
+++ b/opencl/source/context/context.cpp
@@ -26,6 +26,7 @@
 #include "opencl/source/helpers/cl_validators.h"
 #include "opencl/source/helpers/get_info_status_mapper.h"
 #include "opencl/source/helpers/surface_formats.h"
+#include "opencl/source/mem_obj/buffer.h"
 #include "opencl/source/mem_obj/image.h"
 #include "opencl/source/platform/platform.h"
 #include "opencl/source/sharings/sharing_factory.h"
diff --git a/opencl/source/event/event.cpp b/opencl/source/event/event.cpp
index 05e4d6fef0..288c4ae32b 100644
--- a/opencl/source/event/event.cpp
+++ b/opencl/source/event/event.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -12,6 +12,7 @@
 #include "shared/source/device/device.h"
 #include "shared/source/execution_environment/root_device_environment.h"
 #include "shared/source/helpers/aligned_memory.h"
+#include "shared/source/helpers/flush_stamp.h"
 #include "shared/source/helpers/get_info.h"
 #include "shared/source/helpers/mt_helpers.h"
 #include "shared/source/helpers/timestamp_packet.h"
@@ -675,6 +676,12 @@ cl_int Event::waitForEvents(cl_uint numEvents,
     return CL_SUCCESS;
 }
 
+void Event::setCommand(std::unique_ptr<Command> newCmd) {
+    UNRECOVERABLE_IF(cmdToSubmit.load());
+    cmdToSubmit.exchange(newCmd.release());
+    eventWithoutCommand = false;
+}
+
 inline void Event::setExecutionStatusToAbortedDueToGpuHang(cl_event *first, cl_event *last) {
     std::for_each(first, last, [](cl_event &e) {
         Event *event = castToObjectOrAbort<Event>(e);
diff --git a/opencl/source/event/event.h b/opencl/source/event/event.h
index 9b42029f12..a502fe415d 100644
--- a/opencl/source/event/event.h
+++ b/opencl/source/event/event.h
@@ -6,29 +6,30 @@
  */
 
 #pragma once
-#include "shared/source/command_stream/wait_status.h"
-#include "shared/source/helpers/flush_stamp.h"
+#include "shared/source/helpers/completion_stamp.h"
 #include "shared/source/os_interface/os_time.h"
-#include "shared/source/os_interface/performance_counters.h"
 #include "shared/source/utilities/idlist.h"
 #include "shared/source/utilities/iflist.h"
 
 #include "opencl/source/api/cl_types.h"
 #include "opencl/source/command_queue/copy_engine_state.h"
 #include "opencl/source/helpers/base_object.h"
-#include "opencl/source/helpers/task_information.h"
 
 #include <atomic>
 #include <cstdint>
 #include <vector>
 
 namespace NEO {
+class Command;
+class TagNodeBase;
+class FlushStampTracker;
 template <typename TagType>
 class TagNode;
 class CommandQueue;
 class Context;
 class Device;
 class TimestampPacketContainer;
+enum class WaitStatus;
 
 template <>
 struct OpenCLObjectMapper<_cl_event> {
@@ -140,11 +141,8 @@ class Event : public BaseObject<_cl_event>, public IDNode<Event> {
     static cl_int waitForEvents(cl_uint numEvents,
                                 const cl_event *eventList);
 
-    void setCommand(std::unique_ptr<Command> newCmd) {
-        UNRECOVERABLE_IF(cmdToSubmit.load());
-        cmdToSubmit.exchange(newCmd.release());
-        eventWithoutCommand = false;
-    }
+    void setCommand(std::unique_ptr<Command> newCmd);
+
     Command *peekCommand() {
         return cmdToSubmit;
     }
diff --git a/opencl/source/helpers/properties_helper.cpp b/opencl/source/helpers/properties_helper.cpp
index 70a4df04be..2ac199bd1a 100644
--- a/opencl/source/helpers/properties_helper.cpp
+++ b/opencl/source/helpers/properties_helper.cpp
@@ -11,6 +11,7 @@
 #include "shared/source/compiler_interface/compiler_cache.h"
 #include "shared/source/helpers/timestamp_packet.h"
 #include "shared/source/memory_manager/memory_manager.h"
+#include "shared/source/os_interface/os_context.h"
 
 #include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/helpers/mipmap.h"
diff --git a/opencl/source/helpers/task_information.cpp b/opencl/source/helpers/task_information.cpp
index 1b0059a525..3fadb49030 100644
--- a/opencl/source/helpers/task_information.cpp
+++ b/opencl/source/helpers/task_information.cpp
@@ -12,6 +12,7 @@
 #include "shared/source/command_stream/linear_stream.h"
 #include "shared/source/command_stream/preemption.h"
 #include "shared/source/command_stream/wait_status.h"
+#include "shared/source/helpers/flush_stamp.h"
 #include "shared/source/memory_manager/internal_allocation_storage.h"
 #include "shared/source/memory_manager/surface.h"
 
diff --git a/opencl/source/kernel/kernel.cpp b/opencl/source/kernel/kernel.cpp
index ae6d3f3d54..9cb219abd9 100644
--- a/opencl/source/kernel/kernel.cpp
+++ b/opencl/source/kernel/kernel.cpp
@@ -32,6 +32,7 @@
 #include "shared/source/memory_manager/memory_manager.h"
 #include "shared/source/memory_manager/unified_memory_manager.h"
 #include "shared/source/os_interface/hw_info_config.h"
+#include "shared/source/os_interface/os_context.h"
 #include "shared/source/program/kernel_info.h"
 #include "shared/source/utilities/lookup_array.h"
 
diff --git a/opencl/source/mem_obj/buffer.cpp b/opencl/source/mem_obj/buffer.cpp
index 043cd33ef6..635ec190c8 100644
--- a/opencl/source/mem_obj/buffer.cpp
+++ b/opencl/source/mem_obj/buffer.cpp
@@ -5,6 +5,8 @@
  *
  */
 
+#include "opencl/source/mem_obj/buffer.h"
+
 #include "shared/source/command_container/implicit_scaling.h"
 #include "shared/source/execution_environment/execution_environment.h"
 #include "shared/source/execution_environment/root_device_environment.h"
diff --git a/opencl/source/memory_manager/migration_controller.cpp b/opencl/source/memory_manager/migration_controller.cpp
index d3bc655f43..c85cfad744 100644
--- a/opencl/source/memory_manager/migration_controller.cpp
+++ b/opencl/source/memory_manager/migration_controller.cpp
@@ -14,6 +14,7 @@
 
 #include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/context/context.h"
+#include "opencl/source/mem_obj/buffer.h"
 #include "opencl/source/mem_obj/image.h"
 #include "opencl/source/mem_obj/mem_obj.h"
 
diff --git a/opencl/source/program/program.cpp b/opencl/source/program/program.cpp
index 0d10b60d9a..40226c8be3 100644
--- a/opencl/source/program/program.cpp
+++ b/opencl/source/program/program.cpp
@@ -22,6 +22,7 @@
 #include "shared/source/helpers/hw_helper.h"
 #include "shared/source/memory_manager/memory_manager.h"
 #include "shared/source/memory_manager/unified_memory_manager.h"
+#include "shared/source/os_interface/os_context.h"
 #include "shared/source/program/kernel_info.h"
 
 #include "opencl/source/cl_device/cl_device.h"
diff --git a/opencl/test/unit_test/command_queue/command_queue_fixture.cpp b/opencl/test/unit_test/command_queue/command_queue_fixture.cpp
index 648ea10e88..e90a9238d7 100644
--- a/opencl/test/unit_test/command_queue/command_queue_fixture.cpp
+++ b/opencl/test/unit_test/command_queue/command_queue_fixture.cpp
@@ -13,6 +13,7 @@
 
 #include "opencl/source/command_queue/command_queue_hw.h"
 #include "opencl/source/context/context.h"
+#include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/mocks/mock_cl_device.h"
 #include "opencl/test/unit_test/mocks/mock_command_queue.h"
 
diff --git a/opencl/test/unit_test/command_queue/enqueue_marker_tests.cpp b/opencl/test/unit_test/command_queue/enqueue_marker_tests.cpp
index b03959b686..c5f846463c 100644
--- a/opencl/test/unit_test/command_queue/enqueue_marker_tests.cpp
+++ b/opencl/test/unit_test/command_queue/enqueue_marker_tests.cpp
@@ -1,11 +1,12 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #include "shared/source/command_stream/command_stream_receiver.h"
+#include "shared/source/helpers/flush_stamp.h"
 #include "shared/test/common/cmd_parse/gen_cmd_parse.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/libult/ult_command_stream_receiver.h"
diff --git a/opencl/test/unit_test/command_stream/cl_tbx_command_stream_tests.cpp b/opencl/test/unit_test/command_stream/cl_tbx_command_stream_tests.cpp
index 0db68dbe6a..33a7eb5eab 100644
--- a/opencl/test/unit_test/command_stream/cl_tbx_command_stream_tests.cpp
+++ b/opencl/test/unit_test/command_stream/cl_tbx_command_stream_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2021-2022 Intel Corporation
+ * Copyright (C) 2021-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -12,6 +12,7 @@
 #include "shared/test/common/mocks/mock_tbx_csr.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/fixtures/cl_device_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_command_queue.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
diff --git a/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp b/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp
index 2e857782fd..33f481cb0d 100644
--- a/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp
+++ b/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp
@@ -8,6 +8,7 @@
 #include "shared/source/command_stream/submission_status.h"
 #include "shared/source/command_stream/wait_status.h"
 #include "shared/source/direct_submission/dispatchers/blitter_dispatcher.h"
+#include "shared/source/helpers/flush_stamp.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/helpers/engine_descriptor_helper.h"
 #include "shared/test/common/helpers/raii_hw_helper.h"
diff --git a/opencl/test/unit_test/mem_obj/image_tests.cpp b/opencl/test/unit_test/mem_obj/image_tests.cpp
index abbaba3b37..0b42b23bbf 100644
--- a/opencl/test/unit_test/mem_obj/image_tests.cpp
+++ b/opencl/test/unit_test/mem_obj/image_tests.cpp
@@ -21,6 +21,7 @@
 #include "shared/test/common/test_macros/test_checks_shared.h"
 
 #include "opencl/source/helpers/mipmap.h"
+#include "opencl/source/mem_obj/buffer.h"
 #include "opencl/source/mem_obj/image.h"
 #include "opencl/source/mem_obj/mem_obj_helper.h"
 #include "opencl/test/unit_test/command_queue/command_queue_fixture.h"
diff --git a/shared/offline_compiler/source/CMakeLists.txt b/shared/offline_compiler/source/CMakeLists.txt
index bd31c4ed81..d68b225e41 100644
--- a/shared/offline_compiler/source/CMakeLists.txt
+++ b/shared/offline_compiler/source/CMakeLists.txt
@@ -1,5 +1,5 @@
 #
-# Copyright (C) 2020-2022 Intel Corporation
+# Copyright (C) 2020-2023 Intel Corporation
 #
 # SPDX-License-Identifier: MIT
 #
@@ -59,6 +59,7 @@ set(CLOC_LIB_SRCS_LIB
     ${NEO_SHARED_DIRECTORY}/helpers/product_config_helper.h
     ${NEO_SHARED_DIRECTORY}/helpers${BRANCH_DIR_SUFFIX}product_config_helper_extra.cpp
     ${NEO_SHARED_DIRECTORY}/os_interface/os_library.h
+    ${NEO_SHARED_DIRECTORY}/sku_info/definitions${BRANCH_DIR_SUFFIX}sku_info.cpp
     ${NEO_SHARED_DIRECTORY}/utilities/directory.h
     ${NEO_SHARED_DIRECTORY}/utilities/io_functions.cpp
     ${NEO_SHARED_DIRECTORY}/utilities/io_functions.h
diff --git a/shared/source/command_container/cmdcontainer.cpp b/shared/source/command_container/cmdcontainer.cpp
index 3d6bf6fa65..f2e18fb78c 100644
--- a/shared/source/command_container/cmdcontainer.cpp
+++ b/shared/source/command_container/cmdcontainer.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2019-2022 Intel Corporation
+ * Copyright (C) 2019-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -20,6 +20,7 @@
 #include "shared/source/memory_manager/allocation_properties.h"
 #include "shared/source/memory_manager/allocations_list.h"
 #include "shared/source/memory_manager/memory_manager.h"
+#include "shared/source/os_interface/os_context.h"
 
 namespace NEO {
 
diff --git a/shared/source/device/device.h b/shared/source/device/device.h
index e67046e0bf..b497e81e93 100644
--- a/shared/source/device/device.h
+++ b/shared/source/device/device.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -12,6 +12,7 @@
 #include "shared/source/helpers/non_copyable_or_moveable.h"
 #include "shared/source/os_interface/hw_info_config.h"
 #include "shared/source/os_interface/performance_counters.h"
+#include "shared/source/utilities/reference_tracked_object.h"
 
 namespace NEO {
 class BindlessHeapsHelper;
diff --git a/shared/source/helpers/CMakeLists.txt b/shared/source/helpers/CMakeLists.txt
index 7464425925..85b5d0476d 100644
--- a/shared/source/helpers/CMakeLists.txt
+++ b/shared/source/helpers/CMakeLists.txt
@@ -51,6 +51,7 @@ set(NEO_CORE_HELPERS
     ${CMAKE_CURRENT_SOURCE_DIR}/dirty_state_helpers.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/dirty_state_helpers.h
     ${CMAKE_CURRENT_SOURCE_DIR}/enable_product.inl
+    ${CMAKE_CURRENT_SOURCE_DIR}/engine_control.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/engine_control.h
     ${CMAKE_CURRENT_SOURCE_DIR}/engine_node_helper.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/engine_node_helper.h
diff --git a/shared/source/helpers/engine_control.cpp b/shared/source/helpers/engine_control.cpp
new file mode 100644
index 0000000000..a7eb40e1f7
--- /dev/null
+++ b/shared/source/helpers/engine_control.cpp
@@ -0,0 +1,22 @@
+/*
+ * Copyright (C) 2023 Intel Corporation
+ *
+ * SPDX-License-Identifier: MIT
+ *
+ */
+
+#include "shared/source/helpers/engine_control.h"
+
+#include "shared/source/os_interface/os_context.h"
+
+namespace NEO {
+
+const aub_stream::EngineType &EngineControl::getEngineType() const {
+    return osContext->getEngineType();
+}
+
+EngineUsage EngineControl::getEngineUsage() const {
+    return osContext->getEngineUsage();
+}
+
+} // namespace NEO
\ No newline at end of file
diff --git a/shared/source/helpers/engine_control.h b/shared/source/helpers/engine_control.h
index 9647ccb8c6..aa878ab146 100644
--- a/shared/source/helpers/engine_control.h
+++ b/shared/source/helpers/engine_control.h
@@ -1,14 +1,19 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
-#include "shared/source/os_interface/os_context.h"
+#include "shared/source/helpers/engine_node_helper.h"
+
+namespace aub_stream {
+enum EngineType : uint32_t;
+}
 
 namespace NEO {
+class OsContext;
 class CommandStreamReceiver;
 
 struct EngineControl {
@@ -20,7 +25,7 @@ struct EngineControl {
     CommandStreamReceiver *commandStreamReceiver = nullptr;
     OsContext *osContext = nullptr;
 
-    const aub_stream::EngineType &getEngineType() const { return osContext->getEngineType(); }
-    EngineUsage getEngineUsage() const { return osContext->getEngineUsage(); }
+    const aub_stream::EngineType &getEngineType() const;
+    EngineUsage getEngineUsage() const;
 };
 } // namespace NEO
diff --git a/shared/source/memory_manager/allocations_list.cpp b/shared/source/memory_manager/allocations_list.cpp
index 1077e55d1a..19c4d6ee8e 100644
--- a/shared/source/memory_manager/allocations_list.cpp
+++ b/shared/source/memory_manager/allocations_list.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2021-2022 Intel Corporation
+ * Copyright (C) 2021-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -10,6 +10,7 @@
 #include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/command_stream/task_count_helper.h"
 #include "shared/source/device/device.h"
+#include "shared/source/os_interface/os_context.h"
 
 namespace {
 struct ReusableAllocationRequirements {
diff --git a/shared/source/memory_manager/graphics_allocation.cpp b/shared/source/memory_manager/graphics_allocation.cpp
index 24586242c0..cbdeb887c1 100644
--- a/shared/source/memory_manager/graphics_allocation.cpp
+++ b/shared/source/memory_manager/graphics_allocation.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -13,6 +13,7 @@
 #include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/bit_helpers.h"
 #include "shared/source/memory_manager/memory_manager.h"
+#include "shared/source/os_interface/os_context.h"
 #include "shared/source/utilities/logger.h"
 
 namespace NEO {
diff --git a/shared/source/memory_manager/unified_memory_manager.cpp b/shared/source/memory_manager/unified_memory_manager.cpp
index f9eb8d6eda..354a46c9d3 100644
--- a/shared/source/memory_manager/unified_memory_manager.cpp
+++ b/shared/source/memory_manager/unified_memory_manager.cpp
@@ -18,6 +18,7 @@
 #include "shared/source/memory_manager/compression_selector.h"
 #include "shared/source/memory_manager/memory_manager.h"
 #include "shared/source/os_interface/hw_info_config.h"
+#include "shared/source/os_interface/os_context.h"
 #include "shared/source/page_fault_manager/cpu_page_fault_manager.h"
 
 namespace NEO {
diff --git a/shared/source/sku_info/CMakeLists.txt b/shared/source/sku_info/CMakeLists.txt
index 33864b56c6..a53ba6f0ab 100644
--- a/shared/source/sku_info/CMakeLists.txt
+++ b/shared/source/sku_info/CMakeLists.txt
@@ -1,5 +1,5 @@
 #
-# Copyright (C) 2019-2021 Intel Corporation
+# Copyright (C) 2019-2023 Intel Corporation
 #
 # SPDX-License-Identifier: MIT
 #
@@ -8,6 +8,7 @@ set(NEO_CORE_SKU_INFO_BASE
     ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
     ${CMAKE_CURRENT_SOURCE_DIR}/sku_info_base.h
     ${CMAKE_CURRENT_SOURCE_DIR}/operations/sku_info_transfer.h
+    ${CMAKE_CURRENT_SOURCE_DIR}/definitions${BRANCH_DIR_SUFFIX}sku_info.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/definitions${BRANCH_DIR_SUFFIX}sku_info.h
     ${CMAKE_CURRENT_SOURCE_DIR}/operations${BRANCH_DIR_SUFFIX}sku_info_transfer.cpp
 )
diff --git a/shared/source/sku_info/definitions/sku_info.cpp b/shared/source/sku_info/definitions/sku_info.cpp
new file mode 100644
index 0000000000..d400dc393c
--- /dev/null
+++ b/shared/source/sku_info/definitions/sku_info.cpp
@@ -0,0 +1,30 @@
+/*
+ * Copyright (C) 2023 Intel Corporation
+ *
+ * SPDX-License-Identifier: MIT
+ *
+ */
+
+#include "sku_info.h"
+
+#include "shared/source/helpers/hash.h"
+
+namespace NEO {
+
+uint64_t FeatureTable::asHash() const {
+    Hash hash;
+
+    hash.update(reinterpret_cast<const char *>(&packed), sizeof(packed));
+
+    return hash.finish();
+}
+
+uint64_t WorkaroundTable::asHash() const {
+    Hash hash;
+
+    hash.update(reinterpret_cast<const char *>(&packed), sizeof(packed));
+
+    return hash.finish();
+}
+
+} // namespace NEO
\ No newline at end of file
diff --git a/shared/source/sku_info/definitions/sku_info.h b/shared/source/sku_info/definitions/sku_info.h
index 8918a120b4..9a33cb968e 100644
--- a/shared/source/sku_info/definitions/sku_info.h
+++ b/shared/source/sku_info/definitions/sku_info.h
@@ -1,33 +1,21 @@
 /*
- * Copyright (C) 2019-2022 Intel Corporation
+ * Copyright (C) 2019-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
-#include "shared/source/helpers/hash.h"
 #include "shared/source/sku_info/sku_info_base.h"
 
 namespace NEO {
 
 struct FeatureTable : FeatureTableBase {
-    uint64_t asHash() const {
-        Hash hash;
-
-        hash.update(reinterpret_cast<const char *>(&packed), sizeof(packed));
-
-        return hash.finish();
-    }
+    uint64_t asHash() const;
 };
 
 struct WorkaroundTable : WorkaroundTableBase {
-    uint64_t asHash() const {
-        Hash hash;
-
-        hash.update(reinterpret_cast<const char *>(&packed), sizeof(packed));
-
-        return hash.finish();
-    }
+    uint64_t asHash() const;
 };
+
 } // namespace NEO
diff --git a/shared/test/common/libult/ult_command_stream_receiver.h b/shared/test/common/libult/ult_command_stream_receiver.h
index 91887a6e8a..b655d08d5e 100644
--- a/shared/test/common/libult/ult_command_stream_receiver.h
+++ b/shared/test/common/libult/ult_command_stream_receiver.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -12,6 +12,7 @@
 #include "shared/source/direct_submission/direct_submission_hw.h"
 #include "shared/source/execution_environment/execution_environment.h"
 #include "shared/source/memory_manager/surface.h"
+#include "shared/source/os_interface/os_context.h"
 #include "shared/test/common/helpers/dispatch_flags_helper.h"
 #include "shared/test/common/helpers/ult_hw_config.h"
 #include "shared/test/common/mocks/mock_experimental_command_buffer.h"
diff --git a/shared/test/unit_test/debugger/test_l0_debugger_single_address_space.cpp b/shared/test/unit_test/debugger/test_l0_debugger_single_address_space.cpp
index b28268383f..ff136bb7f2 100644
--- a/shared/test/unit_test/debugger/test_l0_debugger_single_address_space.cpp
+++ b/shared/test/unit_test/debugger/test_l0_debugger_single_address_space.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2021-2022 Intel Corporation
+ * Copyright (C) 2021-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -8,6 +8,7 @@
 #include "shared/source/command_container/command_encoder.h"
 #include "shared/source/gmm_helper/gmm_helper.h"
 #include "shared/source/memory_manager/allocation_properties.h"
+#include "shared/source/os_interface/os_context.h"
 #include "shared/test/common/cmd_parse/gen_cmd_parse.h"
 #include "shared/test/common/fixtures/device_fixture.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"