diff --git a/level_zero/CMakeLists.txt b/level_zero/CMakeLists.txt
index 642bed03eb..5fc8c00bf4 100644
--- a/level_zero/CMakeLists.txt
+++ b/level_zero/CMakeLists.txt
@@ -274,9 +274,6 @@ target_compile_definitions(${TARGET_NAME_L0}
         ${COMPUTE_RUNTIME_DEFINITIONS}
 )
 
-append_sources_from_properties(L0_SRCS_DLL NEO_CORE_SRCS_LINK)
-target_sources(${TARGET_NAME_L0} PRIVATE ${L0_SRCS_DLL})
-
 if(UNIX)
     target_sources(${TARGET_NAME_L0}
         PRIVATE
@@ -315,22 +312,110 @@ else()
     )
 endif()
 
+add_subdirectory_unique(api)
+add_subdirectory_unique(source)
+add_subdirectory_unique(experimental${BRANCH_DIR_SUFFIX}/source)
+add_subdirectory_unique(tools/source)
+
+if(DONT_CARE_OF_VIRTUALS)
+    set(L0_RELEASE_LIB_NAME "${TARGET_NAME_L0}_lib")
+    set(L0_MOCKABLE_LIB_NAME "${TARGET_NAME_L0}_lib")
+else()
+    set(L0_RELEASE_LIB_NAME "${TARGET_NAME_L0}_lib")
+    if(NOT SKIP_UNIT_TESTS)
+        set(L0_MOCKABLE_LIB_NAME "${TARGET_NAME_L0}_mockable")
+    endif()
+endif()
+
+function(generate_l0_lib LIB_NAME MOCKABLE)
+    set(L0_STATIC_LIB_NAME ${LIB_NAME})
+    add_library(${LIB_NAME} OBJECT
+        ${L0_RUNTIME_SOURCES}
+    )
+
+    add_subdirectory(${CMAKE_CURRENT_SOURCE_DIR}/core/source "${NEO_BUILD_DIR}/${LIB_NAME}")
+
+    append_sources_from_properties(L0_RUNTIME_SOURCES
+        L0_API
+        L0_SOURCES_LINUX
+        L0_SOURCES_WINDOWS
+        L0_SRCS_COMPILER_INTERFACE
+        L0_SRCS_DEBUGGER
+        L0_SRCS_OCLOC_SHARED
+    )
+
+    target_sources(${LIB_NAME} PRIVATE ${L0_RUNTIME_SOURCES})
+
+    if(${MOCKABLE})
+        get_property(COMPUTE_RUNTIME_DEFINITIONS
+            TARGET ${NEO_MOCKABLE_LIB_NAME}
+            PROPERTY COMPILE_DEFINITIONS
+        )
+        target_compile_definitions(${LIB_NAME}
+            PUBLIC MOCKABLE_VIRTUAL=virtual
+            PRIVATE
+                ${COMPUTE_RUNTIME_DEFINITIONS}
+        )
+    else()
+        get_property(COMPUTE_RUNTIME_DEFINITIONS
+            TARGET ${NEO_RELEASE_LIB_NAME}
+            PROPERTY COMPILE_DEFINITIONS
+        )
+        target_compile_definitions(${LIB_NAME}
+            PUBLIC MOCKABLE_VIRTUAL=
+            PRIVATE
+                ${COMPUTE_RUNTIME_DEFINITIONS}
+        )
+    endif()
+
+    set_property(TARGET ${LIB_NAME} APPEND_STRING PROPERTY COMPILE_FLAGS ${ASAN_FLAGS} ${TSAN_FLAGS})
+    set_target_properties(${LIB_NAME} PROPERTIES FOLDER ${TARGET_NAME_L0})
+
+    target_include_directories(${LIB_NAME} PUBLIC
+            ${ENGINE_NODE_DIR}
+            ${NEO__GMM_INCLUDE_DIR}
+            ${CIF_BASE_DIR}
+            ${IGC_OCL_ADAPTOR_DIR}
+            ${NEO__IGC_INCLUDE_DIR}
+            ${KHRONOS_HEADERS_DIR}
+    )
+
+    if(WIN32)
+        target_include_directories(${LIB_NAME} PUBLIC
+            ${WDK_INCLUDE_PATHS}
+            ${CMAKE_CURRENT_SOURCE_DIR}/os_interface/windows
+        )
+    else()
+        target_include_directories(${LIB_NAME} PUBLIC
+            ${I915_INCLUDES_DIR}
+            ${CMAKE_CURRENT_SOURCE_DIR}/os_interface/linux
+        )
+    endif()
+
+    create_project_source_tree(${LIB_NAME})
+endfunction()
+
+if(DONT_CARE_OF_VIRTUALS)
+    generate_l0_lib(${L0_RELEASE_LIB_NAME} TRUE)
+else()
+    generate_l0_lib(${L0_RELEASE_LIB_NAME} FALSE)
+    if(NOT SKIP_UNIT_TESTS)
+        generate_l0_lib(${L0_MOCKABLE_LIB_NAME} TRUE)
+    endif()
+endif()
+
+append_sources_from_properties(L0_SRCS_DLL NEO_CORE_SRCS_LINK L0_SRCS_DLL)
+target_sources(${TARGET_NAME_L0} PRIVATE $<TARGET_OBJECTS:${L0_RELEASE_LIB_NAME}> ${L0_SRCS_DLL})
+
 target_link_libraries(${TARGET_NAME_L0}
     ${NEO_STATICALLY_LINKED_LIBRARIES}
     ${OS_SPECIFIC_LIBS}
 )
+
 if(UNIX)
     target_link_libraries(${TARGET_NAME_L0} ${GMM_LINK_NAME})
 endif()
 
-    add_subdirectory_unique(api)
-    add_subdirectory_unique(source)
-    add_subdirectory_unique(core/source)
-    add_subdirectory_unique(experimental${BRANCH_DIR_SUFFIX}/source)
-    add_subdirectory_unique(tools/source)
-
-    create_source_tree(${TARGET_NAME_L0} ${L0_ROOT_DIR}/..)
-
 if(HAVE_INSTRUMENTATION)
     target_link_libraries(${TARGET_NAME_L0}
         ${INSTRUMENTATION_LIB_NAME})
@@ -339,8 +424,9 @@ if(HAVE_INSTRUMENTATION)
   )
 endif()
 
+create_source_tree(${TARGET_NAME_L0} ${L0_ROOT_DIR}/..)
+
 set_property(TARGET ${TARGET_NAME_L0} APPEND_STRING PROPERTY COMPILE_FLAGS ${ASAN_FLAGS})
-set_target_properties(${TARGET_NAME_L0} PROPERTIES FOLDER ${TARGET_NAME_L0})
 
 set_target_properties(${TARGET_NAME_L0} PROPERTIES
     FOLDER ${TARGET_NAME_L0}
diff --git a/level_zero/core/source/CMakeLists.txt b/level_zero/core/source/CMakeLists.txt
index 54dcd48e4e..12a91b842c 100644
--- a/level_zero/core/source/CMakeLists.txt
+++ b/level_zero/core/source/CMakeLists.txt
@@ -71,6 +71,11 @@ set(L0_RUNTIME_SOURCES
     ${CMAKE_CURRENT_SOURCE_DIR}/cmdqueue_extended${BRANCH_DIR_SUFFIX}/cmdqueue_extended.inl
 )
 
+target_include_directories(${L0_STATIC_LIB_NAME}
+    PUBLIC
+    ${CMAKE_CURRENT_SOURCE_DIR}/
+)
+
 target_include_directories(${TARGET_NAME_L0}
     PUBLIC
     ${CMAKE_CURRENT_SOURCE_DIR}/
@@ -79,19 +84,15 @@ target_include_directories(${TARGET_NAME_L0}
 add_subdirectories()
 include_directories(${CMAKE_CURRENT_SOURCE_DIR})
 
-append_sources_from_properties(L0_RUNTIME_SOURCES
-  L0_API
-  L0_SRCS_DLL
-  L0_SOURCES_LINUX
-  L0_SOURCES_WINDOWS
-  L0_SRCS_COMPILER_INTERFACE
-  L0_SRCS_DEBUGGER
-  L0_SRCS_OCLOC_SHARED
-  )
+target_sources(${L0_STATIC_LIB_NAME}
+    PRIVATE
+        ${L0_RUNTIME_SOURCES}
+        ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
+)
 
 target_sources(${TARGET_NAME_L0}
     PRIVATE
-        ${L0_RUNTIME_SOURCES}
+        ${L0_SRCS_DLL}
         ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
 )
 
diff --git a/level_zero/core/source/gen11/CMakeLists.txt b/level_zero/core/source/gen11/CMakeLists.txt
index df721f179f..3d5a7113ed 100644
--- a/level_zero/core/source/gen11/CMakeLists.txt
+++ b/level_zero/core/source/gen11/CMakeLists.txt
@@ -12,6 +12,6 @@ if(SUPPORT_GEN11)
     )
     add_subdirectories()
 
-    target_sources(${TARGET_NAME_L0} PRIVATE ${HW_SOURCES_GEN11})
+    target_sources(${L0_STATIC_LIB_NAME} PRIVATE ${HW_SOURCES_GEN11})
     set_property(GLOBAL PROPERTY L0_HW_SOURCES_GEN11 ${HW_SOURCES_GEN11})
 endif()
diff --git a/level_zero/core/source/gen12lp/CMakeLists.txt b/level_zero/core/source/gen12lp/CMakeLists.txt
index e21ba137fa..0e9a3ff79c 100644
--- a/level_zero/core/source/gen12lp/CMakeLists.txt
+++ b/level_zero/core/source/gen12lp/CMakeLists.txt
@@ -12,8 +12,8 @@ if(SUPPORT_GEN12LP)
         ${CMAKE_CURRENT_SOURCE_DIR}/enable_family_full_l0_gen12lp.cpp
     )
     add_subdirectories()
-    target_include_directories(${TARGET_NAME_L0} PRIVATE ${CMAKE_CURRENT_SOURCE_DIR}/definitions${BRANCH_DIR_SUFFIX}/)
+    target_include_directories(${L0_STATIC_LIB_NAME} PRIVATE ${CMAKE_CURRENT_SOURCE_DIR}/definitions${BRANCH_DIR_SUFFIX}/)
 
-    target_sources(${TARGET_NAME_L0} PRIVATE ${HW_SOURCES_GEN12LP})
+    target_sources(${L0_STATIC_LIB_NAME} PRIVATE ${HW_SOURCES_GEN12LP})
     set_property(GLOBAL APPEND PROPERTY L0_HW_SOURCES_GEN12LP ${HW_SOURCES_GEN12LP})
 endif()
diff --git a/level_zero/core/source/gen8/CMakeLists.txt b/level_zero/core/source/gen8/CMakeLists.txt
index e906865fa8..5b59c121f1 100644
--- a/level_zero/core/source/gen8/CMakeLists.txt
+++ b/level_zero/core/source/gen8/CMakeLists.txt
@@ -10,6 +10,6 @@ if(SUPPORT_GEN8)
         ${CMAKE_CURRENT_SOURCE_DIR}/enable_family_full_l0_gen8.cpp
     )
 
-    target_sources(${TARGET_NAME_L0} PRIVATE ${HW_SOURCES_GEN8})
+    target_sources(${L0_STATIC_LIB_NAME} PRIVATE ${HW_SOURCES_GEN8})
     set_property(GLOBAL PROPERTY L0_HW_SOURCES_GEN8 ${HW_SOURCES_GEN8})
 endif()
diff --git a/level_zero/core/source/gen9/CMakeLists.txt b/level_zero/core/source/gen9/CMakeLists.txt
index ab1b9ef036..405e48e477 100644
--- a/level_zero/core/source/gen9/CMakeLists.txt
+++ b/level_zero/core/source/gen9/CMakeLists.txt
@@ -13,6 +13,6 @@ if(SUPPORT_GEN9)
 
     add_subdirectories()
 
-    target_sources(${TARGET_NAME_L0} PRIVATE ${HW_SOURCES_GEN9})
+    target_sources(${L0_STATIC_LIB_NAME} PRIVATE ${HW_SOURCES_GEN9})
     set_property(GLOBAL PROPERTY L0_HW_SOURCES_GEN9 ${HW_SOURCES_GEN9})
 endif()
diff --git a/opencl/test/unit_test/mocks/CMakeLists.txt b/opencl/test/unit_test/mocks/CMakeLists.txt
index f749bd8479..fa6a1577f9 100644
--- a/opencl/test/unit_test/mocks/CMakeLists.txt
+++ b/opencl/test/unit_test/mocks/CMakeLists.txt
@@ -19,8 +19,6 @@ else()
     ${CMAKE_CURRENT_SOURCE_DIR}${BRANCH_DIR_SUFFIX}/mock_compilers_linux.cpp
   )
 endif()
-message(STATUS "IGDRCL_SRCS_tests_compiler_mocks ${IGDRCL_SRCS_tests_compiler_mocks}")
-
 set_property(GLOBAL PROPERTY IGDRCL_SRCS_tests_compiler_mocks ${IGDRCL_SRCS_tests_compiler_mocks})
 
 set(IGDRCL_SRCS_tests_mocks
diff --git a/shared/source/helpers/hw_helper.h b/shared/source/helpers/hw_helper.h
index ec4f736219..db53d22b7d 100644
--- a/shared/source/helpers/hw_helper.h
+++ b/shared/source/helpers/hw_helper.h
@@ -11,6 +11,7 @@
 #include "shared/source/helpers/aux_translation.h"
 #include "shared/source/helpers/hw_cmds.h"
 
+#include "opencl/source/aub_mem_dump/aub_mem_dump.h"
 #include "opencl/source/gen_common/aub_mapper.h"
 #include "opencl/source/mem_obj/buffer.h"