diff --git a/apps/SOURCES b/apps/SOURCES
index eb09797719..7622b416f7 100644
--- a/apps/SOURCES
+++ b/apps/SOURCES
@@ -7,6 +7,7 @@ abrepeat.c
 bookmark.c
 debug_menu.c
 filetypes.c
+id3.c
 language.c
 main.c
 menu.c
@@ -17,6 +18,9 @@ menus/theme_menu.c
 menus/eq_menu.c
 buffering.c
 voice_thread.c
+replaygain.c
+#else  /* !SWCODEC */
+mpeg.c
 #endif
 menus/main_menu.c
 menus/playback_menu.c
diff --git a/firmware/id3.c b/apps/id3.c
similarity index 100%
rename from firmware/id3.c
rename to apps/id3.c
diff --git a/firmware/mpeg.c b/apps/mpeg.c
similarity index 99%
rename from firmware/mpeg.c
rename to apps/mpeg.c
index 2503ba11e0..2c65e46060 100644
--- a/firmware/mpeg.c
+++ b/apps/mpeg.c
@@ -43,7 +43,6 @@
 #ifndef SIMULATOR
 #include "i2c.h"
 #include "mas.h"
-#include "dac.h"
 #include "system.h"
 #include "usb.h"
 #include "file.h"
@@ -2864,8 +2863,10 @@ void audio_init(void)
 #endif /* CONFIG_CODEC == MAS3587F */
 
 #ifdef DEBUG
+#ifndef SIMULATOR
     dbg_timer_start();
     dbg_cnt2us(0);
+#endif /* !SIMULATOR */
 #endif /* DEBUG */
 }
 
diff --git a/firmware/replaygain.c b/apps/replaygain.c
similarity index 100%
rename from firmware/replaygain.c
rename to apps/replaygain.c
diff --git a/firmware/SOURCES b/firmware/SOURCES
index 6717ccaf93..4ac32bf853 100644
--- a/firmware/SOURCES
+++ b/firmware/SOURCES
@@ -2,7 +2,6 @@ ata_idle_notify.c
 events.c
 backlight.c
 buffer.c
-id3.c
 powermgmt.c
 system.c
 usb.c
@@ -189,7 +188,6 @@ sound.c
 #ifndef BOOTLOADER
 general.c
 pcm_sampr.c
-replaygain.c
 pcm.c
 #ifdef HAVE_RECORDING
 enc_base.c
@@ -202,7 +200,6 @@ pcm_record.c
 #else  /* !SWCODEC */
 
 #ifndef BOOTLOADER
-mpeg.c
 #ifndef SIMULATOR
 drivers/mas.c
 #endif /* SIMULATOR */