diff --git a/core/helpers/CMakeLists.txt b/core/helpers/CMakeLists.txt
index 1decd7d335..ac39ae10f9 100644
--- a/core/helpers/CMakeLists.txt
+++ b/core/helpers/CMakeLists.txt
@@ -8,6 +8,7 @@ set(NEO_CORE_HELPERS
   ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
   ${CMAKE_CURRENT_SOURCE_DIR}/basic_math.h
   ${CMAKE_CURRENT_SOURCE_DIR}/interlocked_max.h
+  ${CMAKE_CURRENT_SOURCE_DIR}/ptr_math.h
   ${CMAKE_CURRENT_SOURCE_DIR}/vec.h
 )
 
diff --git a/runtime/helpers/ptr_math.h b/core/helpers/ptr_math.h
similarity index 100%
rename from runtime/helpers/ptr_math.h
rename to core/helpers/ptr_math.h
diff --git a/offline_compiler/decoder/binary_decoder.cpp b/offline_compiler/decoder/binary_decoder.cpp
index 0f3e29c861..d8626951d2 100644
--- a/offline_compiler/decoder/binary_decoder.cpp
+++ b/offline_compiler/decoder/binary_decoder.cpp
@@ -7,9 +7,9 @@
 
 #include "binary_decoder.h"
 
+#include "core/helpers/ptr_math.h"
 #include "elf/reader.h"
 #include "runtime/helpers/file_io.h"
-#include "runtime/helpers/ptr_math.h"
 
 #include "helper.h"
 
diff --git a/runtime/aub_mem_dump/aub_mem_dump.cpp b/runtime/aub_mem_dump/aub_mem_dump.cpp
index d87973cfa9..9663a45e61 100644
--- a/runtime/aub_mem_dump/aub_mem_dump.cpp
+++ b/runtime/aub_mem_dump/aub_mem_dump.cpp
@@ -7,9 +7,9 @@
 
 #include "aub_mem_dump.h"
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/aub/aub_helper.h"
 #include "runtime/helpers/debug_helpers.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/os_interface/debug_settings_manager.h"
 
 namespace AubMemDump {
diff --git a/runtime/aub_mem_dump/aub_mem_dump.inl b/runtime/aub_mem_dump/aub_mem_dump.inl
index a953995f97..d6131b7108 100644
--- a/runtime/aub_mem_dump/aub_mem_dump.inl
+++ b/runtime/aub_mem_dump/aub_mem_dump.inl
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/aub/aub_helper.h"
 #include "runtime/helpers/debug_helpers.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/memory_manager/memory_constants.h"
 
 #include "aub_mem_dump.h"
diff --git a/runtime/built_ins/sip.cpp b/runtime/built_ins/sip.cpp
index fa70aa3d82..052f47a02d 100644
--- a/runtime/built_ins/sip.cpp
+++ b/runtime/built_ins/sip.cpp
@@ -7,10 +7,10 @@
 
 #include "runtime/built_ins/sip.h"
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/device/device.h"
 #include "runtime/helpers/debug_helpers.h"
 #include "runtime/helpers/hw_helper.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/string.h"
 #include "runtime/memory_manager/graphics_allocation.h"
 #include "runtime/program/program.h"
diff --git a/runtime/command_queue/command_queue.cpp b/runtime/command_queue/command_queue.cpp
index 078379ee35..0043d806a9 100644
--- a/runtime/command_queue/command_queue.cpp
+++ b/runtime/command_queue/command_queue.cpp
@@ -7,6 +7,7 @@
 
 #include "runtime/command_queue/command_queue.h"
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/built_ins/builtins_dispatch_builder.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/context/context.h"
@@ -22,7 +23,6 @@
 #include "runtime/helpers/kernel_commands.h"
 #include "runtime/helpers/mipmap.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/queue_helpers.h"
 #include "runtime/helpers/string.h"
 #include "runtime/helpers/surface_formats.h"
diff --git a/runtime/command_queue/local_id_gen.h b/runtime/command_queue/local_id_gen.h
index 7a665e2528..479af5a319 100644
--- a/runtime/command_queue/local_id_gen.h
+++ b/runtime/command_queue/local_id_gen.h
@@ -7,7 +7,7 @@
 
 #pragma once
 
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 
 #include <algorithm>
 #include <array>
diff --git a/runtime/command_stream/aub_command_stream_receiver_hw_base.inl b/runtime/command_stream/aub_command_stream_receiver_hw_base.inl
index 55c9245813..3533ff12c0 100644
--- a/runtime/command_stream/aub_command_stream_receiver_hw_base.inl
+++ b/runtime/command_stream/aub_command_stream_receiver_hw_base.inl
@@ -5,6 +5,7 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/aub/aub_helper.h"
 #include "runtime/aub_mem_dump/aub_alloc_dump.h"
 #include "runtime/aub_mem_dump/aub_alloc_dump.inl"
@@ -17,7 +18,6 @@
 #include "runtime/helpers/hardware_context_controller.h"
 #include "runtime/helpers/hash.h"
 #include "runtime/helpers/neo_driver_version.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/string.h"
 #include "runtime/memory_manager/graphics_allocation.h"
 #include "runtime/memory_manager/memory_banks.h"
diff --git a/runtime/command_stream/command_stream_receiver_hw_base.inl b/runtime/command_stream/command_stream_receiver_hw_base.inl
index 835ece9d22..b1aa5a23d2 100644
--- a/runtime/command_stream/command_stream_receiver_hw_base.inl
+++ b/runtime/command_stream/command_stream_receiver_hw_base.inl
@@ -5,6 +5,7 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/gpgpu_walker.h"
 #include "runtime/command_stream/command_stream_receiver_hw.h"
 #include "runtime/command_stream/experimental_command_buffer.h"
@@ -21,7 +22,6 @@
 #include "runtime/helpers/hw_helper.h"
 #include "runtime/helpers/options.h"
 #include "runtime/helpers/preamble.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/state_base_address.h"
 #include "runtime/helpers/timestamp_packet.h"
 #include "runtime/indirect_heap/indirect_heap.h"
diff --git a/runtime/command_stream/linear_stream.h b/runtime/command_stream/linear_stream.h
index 555f3c13f5..efc1f0ca27 100644
--- a/runtime/command_stream/linear_stream.h
+++ b/runtime/command_stream/linear_stream.h
@@ -6,8 +6,8 @@
  */
 
 #pragma once
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/debug_helpers.h"
-#include "runtime/helpers/ptr_math.h"
 
 #include <atomic>
 #include <cstddef>
diff --git a/runtime/command_stream/tbx_command_stream_receiver_hw.inl b/runtime/command_stream/tbx_command_stream_receiver_hw.inl
index 8989eb92aa..bae5109a97 100644
--- a/runtime/command_stream/tbx_command_stream_receiver_hw.inl
+++ b/runtime/command_stream/tbx_command_stream_receiver_hw.inl
@@ -5,6 +5,7 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/aub/aub_center.h"
 #include "runtime/aub/aub_helper.h"
 #include "runtime/aub_mem_dump/page_table_entry_bits.h"
@@ -15,7 +16,6 @@
 #include "runtime/helpers/debug_helpers.h"
 #include "runtime/helpers/hardware_context_controller.h"
 #include "runtime/helpers/hw_helper.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/memory_manager/graphics_allocation.h"
 #include "runtime/memory_manager/memory_banks.h"
 #include "runtime/memory_manager/memory_constants.h"
diff --git a/runtime/context/context.cpp b/runtime/context/context.cpp
index f28346aed5..710a70f5c9 100644
--- a/runtime/context/context.cpp
+++ b/runtime/context/context.cpp
@@ -7,6 +7,7 @@
 
 #include "runtime/context/context.h"
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/built_ins/built_ins.h"
 #include "runtime/command_queue/command_queue.h"
 #include "runtime/command_stream/command_stream_receiver.h"
@@ -15,7 +16,6 @@
 #include "runtime/device_queue/device_queue.h"
 #include "runtime/gtpin/gtpin_notify.h"
 #include "runtime/helpers/get_info.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/string.h"
 #include "runtime/helpers/surface_formats.h"
 #include "runtime/mem_obj/image.h"
diff --git a/runtime/device_queue/device_queue_hw.h b/runtime/device_queue/device_queue_hw.h
index 7b71f67fb2..74bf96d0a9 100644
--- a/runtime/device_queue/device_queue_hw.h
+++ b/runtime/device_queue/device_queue_hw.h
@@ -6,9 +6,9 @@
  */
 
 #pragma once
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/linear_stream.h"
 #include "runtime/device_queue/device_queue.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/indirect_heap/indirect_heap.h"
 #include "runtime/kernel/kernel.h"
 #include "runtime/program/program.h"
diff --git a/runtime/gmm_helper/gmm.cpp b/runtime/gmm_helper/gmm.cpp
index 6355d434f0..7e91a93723 100644
--- a/runtime/gmm_helper/gmm.cpp
+++ b/runtime/gmm_helper/gmm.cpp
@@ -7,13 +7,13 @@
 
 #include "runtime/gmm_helper/gmm.h"
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/gmm_helper/gmm_helper.h"
 #include "runtime/gmm_helper/resource_info.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/debug_helpers.h"
 #include "runtime/helpers/hw_helper.h"
 #include "runtime/helpers/hw_info.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/surface_formats.h"
 
 namespace NEO {
diff --git a/runtime/helpers/CMakeLists.txt b/runtime/helpers/CMakeLists.txt
index 304d8280de..470c84b2a2 100644
--- a/runtime/helpers/CMakeLists.txt
+++ b/runtime/helpers/CMakeLists.txt
@@ -71,7 +71,6 @@ set(RUNTIME_SRCS_HELPERS_BASE
   ${CMAKE_CURRENT_SOURCE_DIR}/preamble_bdw_plus.inl
   ${CMAKE_CURRENT_SOURCE_DIR}/properties_helper.h
   ${CMAKE_CURRENT_SOURCE_DIR}/properties_helper.cpp
-  ${CMAKE_CURRENT_SOURCE_DIR}/ptr_math.h
   ${CMAKE_CURRENT_SOURCE_DIR}${BRANCH_DIR_SUFFIX}/queue_helpers.cpp
   ${CMAKE_CURRENT_SOURCE_DIR}/queue_helpers.h
   ${CMAKE_CURRENT_SOURCE_DIR}/sampler_helpers.h
diff --git a/runtime/helpers/kernel_commands.inl b/runtime/helpers/kernel_commands.inl
index 8de04fdb43..a29e953b9e 100644
--- a/runtime/helpers/kernel_commands.inl
+++ b/runtime/helpers/kernel_commands.inl
@@ -6,13 +6,13 @@
  */
 
 #include "core/helpers/basic_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/local_id_gen.h"
 #include "runtime/command_stream/csr_definitions.h"
 #include "runtime/command_stream/preemption.h"
 #include "runtime/helpers/address_patch.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/dispatch_info.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/string.h"
 #include "runtime/indirect_heap/indirect_heap.h"
 #include "runtime/kernel/kernel.h"
diff --git a/runtime/indirect_heap/indirect_heap.h b/runtime/indirect_heap/indirect_heap.h
index 8c85b53e66..f62e7afb1d 100644
--- a/runtime/indirect_heap/indirect_heap.h
+++ b/runtime/indirect_heap/indirect_heap.h
@@ -7,9 +7,9 @@
 
 #pragma once
 #include "core/helpers/basic_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/linear_stream.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/memory_manager/graphics_allocation.h"
 #include "runtime/memory_manager/memory_constants.h"
 
diff --git a/runtime/kernel/image_transformer.cpp b/runtime/kernel/image_transformer.cpp
index ef43e59ca2..75dc39ad4a 100644
--- a/runtime/kernel/image_transformer.cpp
+++ b/runtime/kernel/image_transformer.cpp
@@ -7,7 +7,7 @@
 
 #include "runtime/kernel/image_transformer.h"
 
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/mem_obj/image.h"
 #include "runtime/program/kernel_info.h"
 
diff --git a/runtime/kernel/kernel.cpp b/runtime/kernel/kernel.cpp
index 15b84744ce..92fa31cb27 100644
--- a/runtime/kernel/kernel.cpp
+++ b/runtime/kernel/kernel.cpp
@@ -8,6 +8,7 @@
 #include "runtime/kernel/kernel.h"
 
 #include "core/helpers/basic_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/accelerators/intel_accelerator.h"
 #include "runtime/accelerators/intel_motion_estimation.h"
 #include "runtime/built_ins/built_ins.h"
@@ -24,7 +25,6 @@
 #include "runtime/helpers/get_info.h"
 #include "runtime/helpers/hw_helper.h"
 #include "runtime/helpers/per_thread_data.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/sampler_helpers.h"
 #include "runtime/helpers/surface_formats.h"
 #include "runtime/kernel/image_transformer.h"
diff --git a/runtime/mem_obj/buffer.cpp b/runtime/mem_obj/buffer.cpp
index 30686abf74..da4ecee60e 100644
--- a/runtime/mem_obj/buffer.cpp
+++ b/runtime/mem_obj/buffer.cpp
@@ -7,6 +7,7 @@
 
 #include "runtime/mem_obj/buffer.h"
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/context/context.h"
@@ -16,7 +17,6 @@
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/hw_helper.h"
 #include "runtime/helpers/hw_info.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/string.h"
 #include "runtime/helpers/validators.h"
 #include "runtime/mem_obj/mem_obj_helper.h"
diff --git a/runtime/mem_obj/image.cpp b/runtime/mem_obj/image.cpp
index 096b71103d..567c01e279 100644
--- a/runtime/mem_obj/image.cpp
+++ b/runtime/mem_obj/image.cpp
@@ -9,6 +9,7 @@
 
 #include "common/compiler_support.h"
 #include "core/helpers/basic_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
 #include "runtime/context/context.h"
 #include "runtime/device/device.h"
@@ -20,7 +21,6 @@
 #include "runtime/helpers/hw_helper.h"
 #include "runtime/helpers/hw_info.h"
 #include "runtime/helpers/mipmap.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/string.h"
 #include "runtime/helpers/surface_formats.h"
 #include "runtime/mem_obj/buffer.h"
diff --git a/runtime/mem_obj/map_operations_handler.cpp b/runtime/mem_obj/map_operations_handler.cpp
index e57612fd87..82f5e9875e 100644
--- a/runtime/mem_obj/map_operations_handler.cpp
+++ b/runtime/mem_obj/map_operations_handler.cpp
@@ -7,7 +7,7 @@
 
 #include "runtime/mem_obj/map_operations_handler.h"
 
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 
 using namespace NEO;
 
diff --git a/runtime/memory_manager/graphics_allocation.h b/runtime/memory_manager/graphics_allocation.h
index 0a26da83e0..959c2c688e 100644
--- a/runtime/memory_manager/graphics_allocation.h
+++ b/runtime/memory_manager/graphics_allocation.h
@@ -7,8 +7,8 @@
 
 #pragma once
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/debug_helpers.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/memory_manager/host_ptr_defines.h"
 #include "runtime/memory_manager/memory_banks.h"
 #include "runtime/memory_manager/memory_constants.h"
diff --git a/runtime/memory_manager/os_agnostic_memory_manager.cpp b/runtime/memory_manager/os_agnostic_memory_manager.cpp
index ca8ae5d326..0190f062db 100644
--- a/runtime/memory_manager/os_agnostic_memory_manager.cpp
+++ b/runtime/memory_manager/os_agnostic_memory_manager.cpp
@@ -8,13 +8,13 @@
 #include "runtime/memory_manager/os_agnostic_memory_manager.h"
 
 #include "core/helpers/basic_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/execution_environment/execution_environment.h"
 #include "runtime/gmm_helper/gmm.h"
 #include "runtime/gmm_helper/gmm_helper.h"
 #include "runtime/gmm_helper/resource_info.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/surface_formats.h"
 #include "runtime/memory_manager/host_ptr_manager.h"
 
diff --git a/runtime/os_interface/debug_settings_manager.cpp b/runtime/os_interface/debug_settings_manager.cpp
index bfe6e0e6ad..32a7f894f6 100644
--- a/runtime/os_interface/debug_settings_manager.cpp
+++ b/runtime/os_interface/debug_settings_manager.cpp
@@ -7,9 +7,9 @@
 
 #include "debug_settings_manager.h"
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/event/event.h"
 #include "runtime/helpers/dispatch_info.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/string.h"
 #include "runtime/helpers/timestamp_packet.h"
 #include "runtime/kernel/kernel.h"
diff --git a/runtime/os_interface/linux/drm_32bit_memory.cpp b/runtime/os_interface/linux/drm_32bit_memory.cpp
index 6f6cb94cc6..65e0ebe75b 100644
--- a/runtime/os_interface/linux/drm_32bit_memory.cpp
+++ b/runtime/os_interface/linux/drm_32bit_memory.cpp
@@ -6,8 +6,8 @@
  */
 
 #include "core/helpers/basic_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/os_interface/32bit_memory.h"
 #include "runtime/os_interface/debug_settings_manager.h"
 #include "runtime/os_interface/linux/allocator_helper.h"
diff --git a/runtime/os_interface/linux/drm_limited_range.h b/runtime/os_interface/linux/drm_limited_range.h
index f7732b33db..570dd15b21 100644
--- a/runtime/os_interface/linux/drm_limited_range.h
+++ b/runtime/os_interface/linux/drm_limited_range.h
@@ -7,8 +7,8 @@
 
 #pragma once
 #include "core/helpers/basic_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/utilities/heap_allocator.h"
 
 #include <memory>
diff --git a/runtime/os_interface/linux/drm_memory_manager.cpp b/runtime/os_interface/linux/drm_memory_manager.cpp
index bfc13553f5..5e9187d7f5 100644
--- a/runtime/os_interface/linux/drm_memory_manager.cpp
+++ b/runtime/os_interface/linux/drm_memory_manager.cpp
@@ -7,6 +7,7 @@
 
 #include "runtime/os_interface/linux/drm_memory_manager.h"
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/device/device.h"
 #include "runtime/execution_environment/execution_environment.h"
@@ -15,7 +16,6 @@
 #include "runtime/gmm_helper/resource_info.h"
 #include "runtime/helpers/hw_info.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/surface_formats.h"
 #include "runtime/memory_manager/host_ptr_manager.h"
 #include "runtime/os_interface/32bit_memory.h"
diff --git a/runtime/os_interface/windows/wddm_device_command_stream.inl b/runtime/os_interface/windows/wddm_device_command_stream.inl
index 2bbba92e54..15a9d1043a 100644
--- a/runtime/os_interface/windows/wddm_device_command_stream.inl
+++ b/runtime/os_interface/windows/wddm_device_command_stream.inl
@@ -9,12 +9,12 @@
 // Current order must be preserved due to two versions of igfxfmid.h
 #pragma warning(push)
 #pragma warning(disable : 4005)
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/linear_stream.h"
 #include "runtime/command_stream/preemption.h"
 #include "runtime/device/device.h"
 #include "runtime/gmm_helper/page_table_mngr.h"
 #include "runtime/helpers/gmm_callbacks.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/mem_obj.h"
 #include "runtime/os_interface/windows/wddm/wddm.h"
 #include "runtime/os_interface/windows/wddm_device_command_stream.h"
diff --git a/runtime/os_interface/windows/wddm_memory_manager.cpp b/runtime/os_interface/windows/wddm_memory_manager.cpp
index ef3ec8e5da..905d093e31 100644
--- a/runtime/os_interface/windows/wddm_memory_manager.cpp
+++ b/runtime/os_interface/windows/wddm_memory_manager.cpp
@@ -7,6 +7,7 @@
 
 #include "runtime/os_interface/windows/wddm_memory_manager.h"
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver_hw.h"
 #include "runtime/device/device.h"
 #include "runtime/execution_environment/execution_environment.h"
@@ -14,7 +15,6 @@
 #include "runtime/gmm_helper/gmm_helper.h"
 #include "runtime/gmm_helper/resource_info.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/surface_formats.h"
 #include "runtime/memory_manager/deferrable_deletion.h"
 #include "runtime/memory_manager/deferred_deleter.h"
diff --git a/runtime/program/kernel_info.cpp b/runtime/program/kernel_info.cpp
index 28c388cc7e..eb87166385 100644
--- a/runtime/program/kernel_info.cpp
+++ b/runtime/program/kernel_info.cpp
@@ -5,10 +5,10 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/device/device.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/dispatch_info.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/string.h"
 #include "runtime/kernel/kernel.h"
 #include "runtime/mem_obj/buffer.h"
diff --git a/runtime/program/printf_handler.cpp b/runtime/program/printf_handler.cpp
index 2a46762888..5b1b9705d3 100644
--- a/runtime/program/printf_handler.cpp
+++ b/runtime/program/printf_handler.cpp
@@ -7,9 +7,9 @@
 
 #include "printf_handler.h"
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/dispatch_info.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/kernel/kernel.h"
 #include "runtime/mem_obj/buffer.h"
 #include "runtime/memory_manager/memory_manager.h"
diff --git a/runtime/program/process_gen_binary.cpp b/runtime/program/process_gen_binary.cpp
index 9a08ddf652..225a6b2d23 100644
--- a/runtime/program/process_gen_binary.cpp
+++ b/runtime/program/process_gen_binary.cpp
@@ -5,11 +5,11 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/gtpin/gtpin_notify.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/debug_helpers.h"
 #include "runtime/helpers/hash.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/string.h"
 #include "runtime/memory_manager/memory_manager.h"
 
diff --git a/unit_tests/accelerators/media_image_arg_tests.cpp b/unit_tests/accelerators/media_image_arg_tests.cpp
index 616fc3b80b..51589bfab9 100644
--- a/unit_tests/accelerators/media_image_arg_tests.cpp
+++ b/unit_tests/accelerators/media_image_arg_tests.cpp
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/surface_formats.h"
 #include "runtime/kernel/kernel.h"
 #include "runtime/mem_obj/image.h"
diff --git a/unit_tests/api/cl_create_context_tests.inl b/unit_tests/api/cl_create_context_tests.inl
index 85dbae5b6b..cada235468 100644
--- a/unit_tests/api/cl_create_context_tests.inl
+++ b/unit_tests/api/cl_create_context_tests.inl
@@ -5,7 +5,7 @@
  *
  */
 
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 
 #include "cl_api_tests.h"
 
diff --git a/unit_tests/api/cl_enqueue_copy_buffer_rect_tests.inl b/unit_tests/api/cl_enqueue_copy_buffer_rect_tests.inl
index 8a5c675272..6d59039396 100644
--- a/unit_tests/api/cl_enqueue_copy_buffer_rect_tests.inl
+++ b/unit_tests/api/cl_enqueue_copy_buffer_rect_tests.inl
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
-#include "runtime/helpers/ptr_math.h"
 #include "unit_tests/mocks/mock_buffer.h"
 
 #include "cl_api_tests.h"
diff --git a/unit_tests/api/cl_enqueue_copy_image_tests.inl b/unit_tests/api/cl_enqueue_copy_image_tests.inl
index e7f1db4eaf..bdae8b9498 100644
--- a/unit_tests/api/cl_enqueue_copy_image_tests.inl
+++ b/unit_tests/api/cl_enqueue_copy_image_tests.inl
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
 #include "runtime/context/context.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/surface_formats.h"
 
 #include "cl_api_tests.h"
diff --git a/unit_tests/api/cl_enqueue_fill_buffer_tests.inl b/unit_tests/api/cl_enqueue_fill_buffer_tests.inl
index 32d2a1c9c5..154795d4e6 100644
--- a/unit_tests/api/cl_enqueue_fill_buffer_tests.inl
+++ b/unit_tests/api/cl_enqueue_fill_buffer_tests.inl
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
-#include "runtime/helpers/ptr_math.h"
 
 #include "cl_api_tests.h"
 
diff --git a/unit_tests/api/cl_enqueue_fill_image_tests.inl b/unit_tests/api/cl_enqueue_fill_image_tests.inl
index 514a062354..dbe6f404f9 100644
--- a/unit_tests/api/cl_enqueue_fill_image_tests.inl
+++ b/unit_tests/api/cl_enqueue_fill_image_tests.inl
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
-#include "runtime/helpers/ptr_math.h"
 #include "unit_tests/fixtures/image_fixture.h"
 
 #include "cl_api_tests.h"
diff --git a/unit_tests/api/cl_enqueue_read_buffer_rect_tests.inl b/unit_tests/api/cl_enqueue_read_buffer_rect_tests.inl
index aafd1a3099..5add4d123d 100644
--- a/unit_tests/api/cl_enqueue_read_buffer_rect_tests.inl
+++ b/unit_tests/api/cl_enqueue_read_buffer_rect_tests.inl
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
 #include "runtime/context/context.h"
-#include "runtime/helpers/ptr_math.h"
 
 #include "cl_api_tests.h"
 
diff --git a/unit_tests/api/cl_enqueue_write_buffer_rect_tests.inl b/unit_tests/api/cl_enqueue_write_buffer_rect_tests.inl
index daf725dd5c..de6bffc264 100644
--- a/unit_tests/api/cl_enqueue_write_buffer_rect_tests.inl
+++ b/unit_tests/api/cl_enqueue_write_buffer_rect_tests.inl
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
 #include "runtime/context/context.h"
-#include "runtime/helpers/ptr_math.h"
 
 #include "cl_api_tests.h"
 
diff --git a/unit_tests/api/cl_enqueue_write_buffer_tests.inl b/unit_tests/api/cl_enqueue_write_buffer_tests.inl
index 799c482ead..8ea53e22c8 100644
--- a/unit_tests/api/cl_enqueue_write_buffer_tests.inl
+++ b/unit_tests/api/cl_enqueue_write_buffer_tests.inl
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
-#include "runtime/helpers/ptr_math.h"
 
 #include "cl_api_tests.h"
 
diff --git a/unit_tests/aub_tests/command_queue/enqueue_copy_buffer_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_copy_buffer_aub_tests.cpp
index 7635a8e3be..96ce9c91fe 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_copy_buffer_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_copy_buffer_aub_tests.cpp
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "test.h"
 #include "unit_tests/aub_tests/command_queue/command_enqueue_fixture.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_copy_buffer_rect_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_copy_buffer_rect_aub_tests.cpp
index f70560f51c..62976a0ac8 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_copy_buffer_rect_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_copy_buffer_rect_aub_tests.cpp
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "test.h"
 #include "unit_tests/aub_tests/command_queue/command_enqueue_fixture.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_copy_image_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_copy_image_aub_tests.cpp
index 0efffa742b..bfcc9e0dd5 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_copy_image_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_copy_image_aub_tests.cpp
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/image.h"
 #include "runtime/memory_manager/os_agnostic_memory_manager.h"
 #include "test.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_fill_buffer_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_fill_buffer_aub_tests.cpp
index dd173ecae1..5e2a95e145 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_fill_buffer_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_fill_buffer_aub_tests.cpp
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "test.h"
 #include "unit_tests/aub_tests/command_queue/command_enqueue_fixture.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_fill_image_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_fill_image_aub_tests.cpp
index dafdf05639..3d79c2aa43 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_fill_image_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_fill_image_aub_tests.cpp
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/image.h"
 #include "runtime/memory_manager/os_agnostic_memory_manager.h"
 #include "test.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_kernel_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_kernel_aub_tests.cpp
index 4cb5ae86c7..da92ff6abc 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_kernel_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_kernel_aub_tests.cpp
@@ -5,10 +5,10 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
 #include "runtime/event/event.h"
 #include "runtime/helpers/kernel_commands.h"
-#include "runtime/helpers/ptr_math.h"
 #include "test.h"
 #include "unit_tests/aub_tests/fixtures/aub_fixture.h"
 #include "unit_tests/aub_tests/fixtures/hello_world_fixture.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_map_image_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_map_image_aub_tests.cpp
index dfc2760560..05ab2b128d 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_map_image_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_map_image_aub_tests.cpp
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/image.h"
 #include "runtime/memory_manager/os_agnostic_memory_manager.h"
 #include "test.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_read_buffer_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_read_buffer_aub_tests.cpp
index 4d7036c73a..07b12358cb 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_read_buffer_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_read_buffer_aub_tests.cpp
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "test.h"
 #include "unit_tests/aub_tests/aub_tests_configuration.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_read_buffer_rect_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_read_buffer_rect_aub_tests.cpp
index a8d5c856ba..ffe8734175 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_read_buffer_rect_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_read_buffer_rect_aub_tests.cpp
@@ -5,10 +5,10 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "test.h"
 #include "unit_tests/aub_tests/command_queue/command_enqueue_fixture.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_read_image_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_read_image_aub_tests.cpp
index 5d0d427f1e..2e310fa10c 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_read_image_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_read_image_aub_tests.cpp
@@ -5,10 +5,10 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/device/device.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/image.h"
 #include "runtime/memory_manager/os_agnostic_memory_manager.h"
 #include "test.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_read_write_image_aub_fixture.h b/unit_tests/aub_tests/command_queue/enqueue_read_write_image_aub_fixture.h
index 74ad7b372a..bbf3f1b8b7 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_read_write_image_aub_fixture.h
+++ b/unit_tests/aub_tests/command_queue/enqueue_read_write_image_aub_fixture.h
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/image.h"
 #include "test.h"
 #include "unit_tests/aub_tests/command_queue/command_enqueue_fixture.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_verify_memory_image_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_verify_memory_image_aub_tests.cpp
index ca4869e73b..3bfc41c346 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_verify_memory_image_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_verify_memory_image_aub_tests.cpp
@@ -5,10 +5,10 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/api/api.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/image.h"
 #include "runtime/memory_manager/os_agnostic_memory_manager.h"
 #include "test.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_write_buffer_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_write_buffer_aub_tests.cpp
index 219f5d76af..97455d873e 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_write_buffer_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_write_buffer_aub_tests.cpp
@@ -5,10 +5,10 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/device/device.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "test.h"
 #include "unit_tests/aub_tests/command_queue/command_enqueue_fixture.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_write_buffer_rect_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_write_buffer_rect_aub_tests.cpp
index a79cc67929..bce9a5d62d 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_write_buffer_rect_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_write_buffer_rect_aub_tests.cpp
@@ -5,11 +5,11 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/device/device.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "test.h"
 #include "unit_tests/aub_tests/command_queue/command_enqueue_fixture.h"
diff --git a/unit_tests/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.h b/unit_tests/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.h
index f5df6d4d45..5405070283 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.h
+++ b/unit_tests/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.h
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "unit_tests/aub_tests/fixtures/aub_fixture.h"
 
diff --git a/unit_tests/aub_tests/command_queue/enqueue_write_image_aub_tests.cpp b/unit_tests/aub_tests/command_queue/enqueue_write_image_aub_tests.cpp
index a748ef5453..ec7f528924 100644
--- a/unit_tests/aub_tests/command_queue/enqueue_write_image_aub_tests.cpp
+++ b/unit_tests/aub_tests/command_queue/enqueue_write_image_aub_tests.cpp
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/image.h"
 #include "runtime/memory_manager/os_agnostic_memory_manager.h"
 #include "test.h"
diff --git a/unit_tests/aub_tests/command_stream/aub_command_stream_tests.cpp b/unit_tests/aub_tests/command_stream/aub_command_stream_tests.cpp
index a1b827ca5d..572d9b9362 100644
--- a/unit_tests/aub_tests/command_stream/aub_command_stream_tests.cpp
+++ b/unit_tests/aub_tests/command_stream/aub_command_stream_tests.cpp
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/aub_command_stream_receiver_hw.h"
 #include "runtime/command_stream/command_stream_receiver_hw.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/os_interface/os_context.h"
 #include "test.h"
 #include "unit_tests/command_queue/command_queue_fixture.h"
diff --git a/unit_tests/aub_tests/command_stream/aub_mem_dump_tests.h b/unit_tests/aub_tests/command_stream/aub_mem_dump_tests.h
index 67471c1f6b..91505ef252 100644
--- a/unit_tests/aub_tests/command_stream/aub_mem_dump_tests.h
+++ b/unit_tests/aub_tests/command_stream/aub_mem_dump_tests.h
@@ -6,12 +6,12 @@
  */
 
 #pragma once
+#include "core/helpers/ptr_math.h"
 #include "runtime/aub_mem_dump/aub_mem_dump.h"
 #include "runtime/command_stream/aub_command_stream_receiver_hw.h"
 #include "runtime/device/device.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "test.h"
 
 #include "aub_mapper.h"
diff --git a/unit_tests/aub_tests/fixtures/fixture_tests.cpp b/unit_tests/aub_tests/fixtures/fixture_tests.cpp
index 6ad733add8..7794684837 100644
--- a/unit_tests/aub_tests/fixtures/fixture_tests.cpp
+++ b/unit_tests/aub_tests/fixtures/fixture_tests.cpp
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/image.h"
 #include "unit_tests/aub_tests/command_stream/aub_command_stream_fixture.h"
 #include "unit_tests/command_queue/command_enqueue_fixture.h"
diff --git a/unit_tests/command_queue/buffer_operations_fixture.h b/unit_tests/command_queue/buffer_operations_fixture.h
index 1ca54b7ce1..aa325960f5 100644
--- a/unit_tests/command_queue/buffer_operations_fixture.h
+++ b/unit_tests/command_queue/buffer_operations_fixture.h
@@ -6,7 +6,7 @@
  */
 
 #pragma once
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "unit_tests/command_queue/command_enqueue_fixture.h"
 #include "unit_tests/command_queue/enqueue_fixture.h"
 #include "unit_tests/fixtures/buffer_fixture.h"
diff --git a/unit_tests/command_queue/enqueue_copy_buffer_fixture.h b/unit_tests/command_queue/enqueue_copy_buffer_fixture.h
index f7524d6bab..c91c2983f0 100644
--- a/unit_tests/command_queue/enqueue_copy_buffer_fixture.h
+++ b/unit_tests/command_queue/enqueue_copy_buffer_fixture.h
@@ -6,7 +6,7 @@
  */
 
 #pragma once
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "unit_tests/command_queue/command_enqueue_fixture.h"
 #include "unit_tests/fixtures/buffer_fixture.h"
 #include "unit_tests/gen_common/gen_cmd_parse.h"
diff --git a/unit_tests/command_queue/enqueue_copy_buffer_rect_fixture.h b/unit_tests/command_queue/enqueue_copy_buffer_rect_fixture.h
index 6b868c8cad..6729924ab8 100644
--- a/unit_tests/command_queue/enqueue_copy_buffer_rect_fixture.h
+++ b/unit_tests/command_queue/enqueue_copy_buffer_rect_fixture.h
@@ -6,7 +6,7 @@
  */
 
 #pragma once
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "unit_tests/command_queue/command_enqueue_fixture.h"
 #include "unit_tests/fixtures/buffer_fixture.h"
 #include "unit_tests/gen_common/gen_cmd_parse.h"
diff --git a/unit_tests/command_queue/enqueue_copy_buffer_tests.cpp b/unit_tests/command_queue/enqueue_copy_buffer_tests.cpp
index 4d66351bbb..0dd1977c1a 100644
--- a/unit_tests/command_queue/enqueue_copy_buffer_tests.cpp
+++ b/unit_tests/command_queue/enqueue_copy_buffer_tests.cpp
@@ -5,10 +5,10 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/built_ins/built_ins.h"
 #include "runtime/built_ins/builtins_dispatch_builder.h"
 #include "runtime/helpers/dispatch_info.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/kernel/kernel.h"
 #include "test.h"
 #include "unit_tests/command_queue/enqueue_copy_buffer_fixture.h"
diff --git a/unit_tests/command_queue/enqueue_copy_buffer_to_image_fixture.h b/unit_tests/command_queue/enqueue_copy_buffer_to_image_fixture.h
index a919fe8e44..8b758e059d 100644
--- a/unit_tests/command_queue/enqueue_copy_buffer_to_image_fixture.h
+++ b/unit_tests/command_queue/enqueue_copy_buffer_to_image_fixture.h
@@ -6,7 +6,7 @@
  */
 
 #pragma once
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "unit_tests/command_queue/command_enqueue_fixture.h"
 #include "unit_tests/command_queue/enqueue_fixture.h"
 #include "unit_tests/fixtures/buffer_fixture.h"
diff --git a/unit_tests/command_queue/enqueue_copy_image_fixture.h b/unit_tests/command_queue/enqueue_copy_image_fixture.h
index 5cbbf03a94..fa0255bbee 100644
--- a/unit_tests/command_queue/enqueue_copy_image_fixture.h
+++ b/unit_tests/command_queue/enqueue_copy_image_fixture.h
@@ -6,7 +6,7 @@
  */
 
 #pragma once
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "unit_tests/command_queue/command_enqueue_fixture.h"
 #include "unit_tests/command_queue/enqueue_fixture.h"
 #include "unit_tests/fixtures/built_in_fixture.h"
diff --git a/unit_tests/command_queue/enqueue_copy_image_to_buffer_fixture.h b/unit_tests/command_queue/enqueue_copy_image_to_buffer_fixture.h
index ab322a9b0d..5ad986644c 100644
--- a/unit_tests/command_queue/enqueue_copy_image_to_buffer_fixture.h
+++ b/unit_tests/command_queue/enqueue_copy_image_to_buffer_fixture.h
@@ -6,7 +6,7 @@
  */
 
 #pragma once
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "unit_tests/command_queue/command_enqueue_fixture.h"
 #include "unit_tests/command_queue/enqueue_fixture.h"
 #include "unit_tests/fixtures/buffer_fixture.h"
diff --git a/unit_tests/command_queue/enqueue_fill_buffer_negative_tests.cpp b/unit_tests/command_queue/enqueue_fill_buffer_negative_tests.cpp
index 3570ddccea..9aba3c3f02 100644
--- a/unit_tests/command_queue/enqueue_fill_buffer_negative_tests.cpp
+++ b/unit_tests/command_queue/enqueue_fill_buffer_negative_tests.cpp
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
-#include "runtime/helpers/ptr_math.h"
 #include "unit_tests/command_queue/enqueue_fill_buffer_fixture.h"
 
 #include "gtest/gtest.h"
diff --git a/unit_tests/command_queue/enqueue_fill_buffer_tests.cpp b/unit_tests/command_queue/enqueue_fill_buffer_tests.cpp
index d2d5f515a4..103502442f 100644
--- a/unit_tests/command_queue/enqueue_fill_buffer_tests.cpp
+++ b/unit_tests/command_queue/enqueue_fill_buffer_tests.cpp
@@ -5,13 +5,13 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/built_ins/built_ins.h"
 #include "runtime/built_ins/builtins_dispatch_builder.h"
 #include "runtime/command_queue/command_queue.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/dispatch_info.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/memory_manager/allocations_list.h"
 #include "runtime/memory_manager/memory_manager.h"
 #include "runtime/os_interface/os_context.h"
diff --git a/unit_tests/command_queue/enqueue_fixture.cpp b/unit_tests/command_queue/enqueue_fixture.cpp
index a5d0c2b22f..a13964ef69 100644
--- a/unit_tests/command_queue/enqueue_fixture.cpp
+++ b/unit_tests/command_queue/enqueue_fixture.cpp
@@ -7,7 +7,7 @@
 
 #include "unit_tests/command_queue/enqueue_fixture.h"
 
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 
 // clang-format off
 // EnqueueTraits
diff --git a/unit_tests/command_queue/enqueue_read_buffer_rect_fixture.h b/unit_tests/command_queue/enqueue_read_buffer_rect_fixture.h
index 695470b1bd..7c6431b7b1 100644
--- a/unit_tests/command_queue/enqueue_read_buffer_rect_fixture.h
+++ b/unit_tests/command_queue/enqueue_read_buffer_rect_fixture.h
@@ -6,8 +6,8 @@
  */
 
 #pragma once
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "unit_tests/command_queue/command_enqueue_fixture.h"
 #include "unit_tests/fixtures/buffer_fixture.h"
 #include "unit_tests/gen_common/gen_cmd_parse.h"
diff --git a/unit_tests/command_queue/enqueue_read_image_fixture.h b/unit_tests/command_queue/enqueue_read_image_fixture.h
index b85f1f9d43..054b45ab24 100644
--- a/unit_tests/command_queue/enqueue_read_image_fixture.h
+++ b/unit_tests/command_queue/enqueue_read_image_fixture.h
@@ -6,7 +6,7 @@
  */
 
 #pragma once
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "unit_tests/command_queue/command_enqueue_fixture.h"
 #include "unit_tests/command_queue/enqueue_fixture.h"
 #include "unit_tests/fixtures/image_fixture.h"
diff --git a/unit_tests/command_queue/enqueue_write_buffer_rect_fixture.h b/unit_tests/command_queue/enqueue_write_buffer_rect_fixture.h
index 59f4d442d5..4e8f8f9b59 100644
--- a/unit_tests/command_queue/enqueue_write_buffer_rect_fixture.h
+++ b/unit_tests/command_queue/enqueue_write_buffer_rect_fixture.h
@@ -6,8 +6,8 @@
  */
 
 #pragma once
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "unit_tests/command_queue/command_enqueue_fixture.h"
 #include "unit_tests/fixtures/buffer_fixture.h"
diff --git a/unit_tests/command_queue/enqueue_write_image_fixture.h b/unit_tests/command_queue/enqueue_write_image_fixture.h
index a2675299ba..e6643b39f0 100644
--- a/unit_tests/command_queue/enqueue_write_image_fixture.h
+++ b/unit_tests/command_queue/enqueue_write_image_fixture.h
@@ -6,7 +6,7 @@
  */
 
 #pragma once
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "unit_tests/command_queue/command_enqueue_fixture.h"
 #include "unit_tests/command_queue/enqueue_fixture.h"
 #include "unit_tests/fixtures/image_fixture.h"
diff --git a/unit_tests/command_queue/local_id_tests.cpp b/unit_tests/command_queue/local_id_tests.cpp
index fd3a417d8e..04afd518fd 100644
--- a/unit_tests/command_queue/local_id_tests.cpp
+++ b/unit_tests/command_queue/local_id_tests.cpp
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/local_id_gen.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 
 #include "gtest/gtest.h"
 
diff --git a/unit_tests/command_stream/command_stream_receiver_flush_task_gmock_tests.cpp b/unit_tests/command_stream/command_stream_receiver_flush_task_gmock_tests.cpp
index d864265659..f73ee31ca2 100644
--- a/unit_tests/command_stream/command_stream_receiver_flush_task_gmock_tests.cpp
+++ b/unit_tests/command_stream/command_stream_receiver_flush_task_gmock_tests.cpp
@@ -5,6 +5,7 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/built_ins/built_ins.h"
 #include "runtime/command_queue/command_queue_hw.h"
 #include "runtime/command_queue/gpgpu_walker.h"
@@ -15,7 +16,6 @@
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/cache_policy.h"
 #include "runtime/helpers/preamble.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "runtime/memory_manager/graphics_allocation.h"
 #include "runtime/memory_manager/memory_manager.h"
diff --git a/unit_tests/command_stream/command_stream_receiver_hw_tests.cpp b/unit_tests/command_stream/command_stream_receiver_hw_tests.cpp
index 76f6e9a717..680d3eb991 100644
--- a/unit_tests/command_stream/command_stream_receiver_hw_tests.cpp
+++ b/unit_tests/command_stream/command_stream_receiver_hw_tests.cpp
@@ -5,6 +5,7 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/built_ins/built_ins.h"
 #include "runtime/command_queue/command_queue_hw.h"
 #include "runtime/command_queue/gpgpu_walker.h"
@@ -17,7 +18,6 @@
 #include "runtime/helpers/blit_commands_helper.h"
 #include "runtime/helpers/cache_policy.h"
 #include "runtime/helpers/preamble.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "runtime/memory_manager/graphics_allocation.h"
 #include "runtime/memory_manager/memory_manager.h"
diff --git a/unit_tests/command_stream/tbx_command_stream_tests.cpp b/unit_tests/command_stream/tbx_command_stream_tests.cpp
index 3c23ab052e..d720d39708 100644
--- a/unit_tests/command_stream/tbx_command_stream_tests.cpp
+++ b/unit_tests/command_stream/tbx_command_stream_tests.cpp
@@ -5,12 +5,12 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/aub_command_stream_receiver.h"
 #include "runtime/command_stream/command_stream_receiver_hw.h"
 #include "runtime/command_stream/tbx_command_stream_receiver_hw.h"
 #include "runtime/helpers/hardware_context_controller.h"
 #include "runtime/helpers/hw_helper.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/mem_obj.h"
 #include "runtime/memory_manager/memory_banks.h"
 #include "runtime/os_interface/debug_settings_manager.h"
diff --git a/unit_tests/event/event_fixture.h b/unit_tests/event/event_fixture.h
index 444980b4d7..3e8f27bc20 100644
--- a/unit_tests/event/event_fixture.h
+++ b/unit_tests/event/event_fixture.h
@@ -7,10 +7,10 @@
 
 #pragma once
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
 #include "runtime/event/user_event.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "unit_tests/command_queue/command_queue_fixture.h"
 #include "unit_tests/command_stream/command_stream_fixture.h"
 #include "unit_tests/fixtures/device_fixture.h"
diff --git a/unit_tests/gmm_helper/gmm_helper_tests.cpp b/unit_tests/gmm_helper/gmm_helper_tests.cpp
index 3ca4383a56..26579f27d2 100644
--- a/unit_tests/gmm_helper/gmm_helper_tests.cpp
+++ b/unit_tests/gmm_helper/gmm_helper_tests.cpp
@@ -5,11 +5,11 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/gmm_helper/gmm.h"
 #include "runtime/gmm_helper/gmm_helper.h"
 #include "runtime/helpers/hw_info.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/memory_manager/os_agnostic_memory_manager.h"
 #include "runtime/platform/platform.h"
 #include "unit_tests/helpers/debug_manager_state_restore.h"
diff --git a/unit_tests/helpers/dirty_state_helpers_tests.cpp b/unit_tests/helpers/dirty_state_helpers_tests.cpp
index b7c3a2dd37..1f770c3725 100644
--- a/unit_tests/helpers/dirty_state_helpers_tests.cpp
+++ b/unit_tests/helpers/dirty_state_helpers_tests.cpp
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/dirty_state_helpers.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/indirect_heap/indirect_heap.h"
 #include "runtime/memory_manager/graphics_allocation.h"
 #include "unit_tests/mocks/mock_graphics_allocation.h"
diff --git a/unit_tests/helpers/hw_parse.h b/unit_tests/helpers/hw_parse.h
index dc3946a1d6..08be4ec58e 100644
--- a/unit_tests/helpers/hw_parse.h
+++ b/unit_tests/helpers/hw_parse.h
@@ -6,11 +6,11 @@
  */
 
 #pragma once
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_queue/command_queue.h"
 #include "runtime/command_stream/command_stream_receiver.h"
 #include "runtime/command_stream/linear_stream.h"
 #include "runtime/helpers/pipeline_select_helper.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/kernel/kernel.h"
 #include "unit_tests/gen_common/gen_cmd_parse.h"
 
diff --git a/unit_tests/helpers/ptr_math_tests.cpp b/unit_tests/helpers/ptr_math_tests.cpp
index 2e8104cc22..46fa041b2d 100644
--- a/unit_tests/helpers/ptr_math_tests.cpp
+++ b/unit_tests/helpers/ptr_math_tests.cpp
@@ -5,7 +5,7 @@
  *
  */
 
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 
 #include "gtest/gtest.h"
 
diff --git a/unit_tests/helpers/validator_tests.cpp b/unit_tests/helpers/validator_tests.cpp
index 340344cee5..72a18b47c5 100644
--- a/unit_tests/helpers/validator_tests.cpp
+++ b/unit_tests/helpers/validator_tests.cpp
@@ -5,10 +5,10 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/api/cl_types.h"
 #include "runtime/helpers/base_object.h"
 #include "runtime/helpers/error_mappers.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/validators.h"
 #include "runtime/platform/platform.h"
 #include "unit_tests/mocks/mock_buffer.h"
diff --git a/unit_tests/igdrcl_tests_pch.h b/unit_tests/igdrcl_tests_pch.h
index 009fd09c2f..0c410fbdfb 100644
--- a/unit_tests/igdrcl_tests_pch.h
+++ b/unit_tests/igdrcl_tests_pch.h
@@ -5,6 +5,7 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/gen_common/hw_cmds.h"
 #include "runtime/gmm_helper/gmm_lib.h"
 #include "runtime/helpers/abort.h"
@@ -12,7 +13,6 @@
 #include "runtime/helpers/debug_helpers.h"
 #include "runtime/helpers/hw_info.h"
 #include "runtime/helpers/kmd_notify_properties.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/memory_manager/memory_constants.h"
 #include "runtime/sku_info/sku_info_base.h"
 #include "test.h"
diff --git a/unit_tests/kernel/kernel_image_arg_tests.cpp b/unit_tests/kernel/kernel_image_arg_tests.cpp
index 0f70a78c39..0a31a0b3d9 100644
--- a/unit_tests/kernel/kernel_image_arg_tests.cpp
+++ b/unit_tests/kernel/kernel_image_arg_tests.cpp
@@ -5,7 +5,7 @@
  *
  */
 
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/kernel/kernel.h"
 #include "test.h"
 #include "unit_tests/fixtures/kernel_arg_fixture.h"
diff --git a/unit_tests/kernel/kernel_slm_arg_tests.cpp b/unit_tests/kernel/kernel_slm_arg_tests.cpp
index 8c3159f2e4..199d2d6445 100644
--- a/unit_tests/kernel/kernel_slm_arg_tests.cpp
+++ b/unit_tests/kernel/kernel_slm_arg_tests.cpp
@@ -6,7 +6,7 @@
  */
 
 #include "core/helpers/basic_math.h"
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/kernel/kernel.h"
 #include "test.h"
 #include "unit_tests/fixtures/device_fixture.h"
diff --git a/unit_tests/mem_obj/buffer_set_arg_tests.cpp b/unit_tests/mem_obj/buffer_set_arg_tests.cpp
index 903454e4f8..202d203fea 100644
--- a/unit_tests/mem_obj/buffer_set_arg_tests.cpp
+++ b/unit_tests/mem_obj/buffer_set_arg_tests.cpp
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/gmm_helper/gmm.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/kernel/kernel.h"
 #include "runtime/memory_manager/surface.h"
 #include "runtime/memory_manager/svm_memory_manager.h"
diff --git a/unit_tests/mem_obj/get_mem_object_info_subbuffer_tests.cpp b/unit_tests/mem_obj/get_mem_object_info_subbuffer_tests.cpp
index 24aa4d2ad5..d5fc051de9 100644
--- a/unit_tests/mem_obj/get_mem_object_info_subbuffer_tests.cpp
+++ b/unit_tests/mem_obj/get_mem_object_info_subbuffer_tests.cpp
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "unit_tests/mocks/mock_context.h"
 
diff --git a/unit_tests/mem_obj/get_mem_object_info_tests.cpp b/unit_tests/mem_obj/get_mem_object_info_tests.cpp
index e106ea045d..bcf712c7fe 100644
--- a/unit_tests/mem_obj/get_mem_object_info_tests.cpp
+++ b/unit_tests/mem_obj/get_mem_object_info_tests.cpp
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/options.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/os_interface/debug_settings_manager.h"
 #include "unit_tests/fixtures/buffer_fixture.h"
 #include "unit_tests/fixtures/device_fixture.h"
diff --git a/unit_tests/mem_obj/image_set_arg_tests.cpp b/unit_tests/mem_obj/image_set_arg_tests.cpp
index e802b2b11f..ace7de0163 100644
--- a/unit_tests/mem_obj/image_set_arg_tests.cpp
+++ b/unit_tests/mem_obj/image_set_arg_tests.cpp
@@ -6,10 +6,10 @@
  */
 
 #include "core/helpers/basic_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/gmm_helper/gmm.h"
 #include "runtime/gmm_helper/gmm_helper.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/surface_formats.h"
 #include "runtime/kernel/kernel.h"
 #include "runtime/mem_obj/image.h"
diff --git a/unit_tests/mem_obj/map_operations_handler_tests.cpp b/unit_tests/mem_obj/map_operations_handler_tests.cpp
index 53f4023038..c01c350285 100644
--- a/unit_tests/mem_obj/map_operations_handler_tests.cpp
+++ b/unit_tests/mem_obj/map_operations_handler_tests.cpp
@@ -5,7 +5,7 @@
  *
  */
 
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/mem_obj/map_operations_handler.h"
 #include "test.h"
 
diff --git a/unit_tests/mem_obj/sub_buffer_tests.cpp b/unit_tests/mem_obj/sub_buffer_tests.cpp
index beb607d8de..766fe970f7 100644
--- a/unit_tests/mem_obj/sub_buffer_tests.cpp
+++ b/unit_tests/mem_obj/sub_buffer_tests.cpp
@@ -5,7 +5,7 @@
  *
  */
 
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/mem_obj/buffer.h"
 #include "runtime/memory_manager/memory_constants.h"
 #include "unit_tests/fixtures/device_fixture.h"
diff --git a/unit_tests/memory_manager/gfx_partition_tests.cpp b/unit_tests/memory_manager/gfx_partition_tests.cpp
index e9229077d1..313e35756b 100644
--- a/unit_tests/memory_manager/gfx_partition_tests.cpp
+++ b/unit_tests/memory_manager/gfx_partition_tests.cpp
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "unit_tests/mocks/mock_gfx_partition.h"
 
 #include "gtest/gtest.h"
diff --git a/unit_tests/memory_manager/host_ptr_manager_tests.cpp b/unit_tests/memory_manager/host_ptr_manager_tests.cpp
index a39aa0c844..515d5af474 100644
--- a/unit_tests/memory_manager/host_ptr_manager_tests.cpp
+++ b/unit_tests/memory_manager/host_ptr_manager_tests.cpp
@@ -5,9 +5,9 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/execution_environment/execution_environment.h"
 #include "runtime/helpers/aligned_memory.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/memory_manager/memory_constants.h"
 #include "test.h"
 #include "unit_tests/fixtures/memory_manager_fixture.h"
diff --git a/unit_tests/memory_manager/page_table_tests.cpp b/unit_tests/memory_manager/page_table_tests.cpp
index 3773f216ae..9c172a3168 100644
--- a/unit_tests/memory_manager/page_table_tests.cpp
+++ b/unit_tests/memory_manager/page_table_tests.cpp
@@ -5,8 +5,8 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/aub_mem_dump/page_table_entry_bits.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/memory_manager/memory_banks.h"
 #include "runtime/memory_manager/page_table.h"
 #include "runtime/memory_manager/page_table.inl"
diff --git a/unit_tests/os_interface/linux/drm_memory_manager_tests.cpp b/unit_tests/os_interface/linux/drm_memory_manager_tests.cpp
index 333a3a4f17..72cf33231b 100644
--- a/unit_tests/os_interface/linux/drm_memory_manager_tests.cpp
+++ b/unit_tests/os_interface/linux/drm_memory_manager_tests.cpp
@@ -7,13 +7,13 @@
 
 #include "drm_memory_manager_tests.h"
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/device_command_stream.h"
 #include "runtime/command_stream/linear_stream.h"
 #include "runtime/command_stream/preemption.h"
 #include "runtime/event/event.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/array_count.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/timestamp_packet.h"
 #include "runtime/mem_obj/buffer.h"
 #include "runtime/mem_obj/image.h"
diff --git a/unit_tests/program/program_nonuniform.cpp b/unit_tests/program/program_nonuniform.cpp
index 6c5d6bfc89..9f25a416d0 100644
--- a/unit_tests/program/program_nonuniform.cpp
+++ b/unit_tests/program/program_nonuniform.cpp
@@ -5,11 +5,11 @@
  *
  */
 
+#include "core/helpers/ptr_math.h"
 #include "runtime/command_stream/command_stream_receiver_hw.h"
 #include "runtime/helpers/aligned_memory.h"
 #include "runtime/helpers/hash.h"
 #include "runtime/helpers/kernel_commands.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/indirect_heap/indirect_heap.h"
 #include "runtime/kernel/kernel.h"
 #include "runtime/memory_manager/graphics_allocation.h"
diff --git a/unit_tests/program/program_tests.cpp b/unit_tests/program/program_tests.cpp
index 5b2e77ec05..0ae949447f 100644
--- a/unit_tests/program/program_tests.cpp
+++ b/unit_tests/program/program_tests.cpp
@@ -7,6 +7,7 @@
 
 #include "unit_tests/program/program_tests.h"
 
+#include "core/helpers/ptr_math.h"
 #include "elf/reader.h"
 #include "runtime/command_stream/command_stream_receiver_hw.h"
 #include "runtime/compiler_interface/compiler_options.h"
@@ -14,7 +15,6 @@
 #include "runtime/helpers/hash.h"
 #include "runtime/helpers/hw_helper.h"
 #include "runtime/helpers/kernel_commands.h"
-#include "runtime/helpers/ptr_math.h"
 #include "runtime/helpers/string.h"
 #include "runtime/indirect_heap/indirect_heap.h"
 #include "runtime/kernel/kernel.h"
diff --git a/unit_tests/sampler/sampler_set_arg_tests.cpp b/unit_tests/sampler/sampler_set_arg_tests.cpp
index 4a409fe88e..8cbdbf463b 100644
--- a/unit_tests/sampler/sampler_set_arg_tests.cpp
+++ b/unit_tests/sampler/sampler_set_arg_tests.cpp
@@ -5,7 +5,7 @@
  *
  */
 
-#include "runtime/helpers/ptr_math.h"
+#include "core/helpers/ptr_math.h"
 #include "runtime/helpers/sampler_helpers.h"
 #include "runtime/kernel/kernel.h"
 #include "runtime/sampler/sampler.h"