The scanning for header file inclusions is not exact, but it is at least dynamic, so there is no need to run something like makedepend(GNU) to create a static dependency file. The scanning mechanism errs on the side of inclusion (i.e., it is more likely to return filenames that are not actually used by the compiler than to miss include files) because it can't tell if #include lines are inside #ifdefs or other conditional logic. In Jambase, HdrRule applies the NOCARE rule to each header file found during scanning so that if the file isn't present yet doesn't cause the compilation to fail, jam won't care.