The difficulty of extracting includes to their own classes depends on the number and complexity of the
include calls remaining in our class files. If there are very few includes and they are relatively simple, the process will be easy to complete. If there are many complex interdependent includes, the process will be relatively difficult to work through.
In general, the process is as follows:
classes/directory for an
includecall in a class.
includecall, search the entire codebase to find how many times the included file is used.