diff --git a/core/base_rules.mk b/core/base_rules.mk
index 1464c4b037..02b424d6b7 100644
--- a/core/base_rules.mk
+++ b/core/base_rules.mk
@@ -1068,7 +1068,7 @@ INSTALLABLE_FILES.$(LOCAL_INSTALLED_MODULE).MODULE := $(my_register_name)
 ##########################################################
 # Track module-level dependencies.
 # Use $(LOCAL_MODULE) instead of $(my_register_name) to ignore module's bitness.
-ifdef RECORD_ALL_DEPS
+# (b/204397180) Unlock RECORD_ALL_DEPS was acknowledged reasonable for better Atest performance.
 ALL_DEPS.MODULES += $(LOCAL_MODULE)
 ALL_DEPS.$(LOCAL_MODULE).ALL_DEPS := $(sort \
   $(ALL_DEPS.$(LOCAL_MODULE).ALL_DEPS) \
@@ -1085,7 +1085,6 @@ ALL_DEPS.$(LOCAL_MODULE).ALL_DEPS := $(sort \
 
 license_files := $(call find-parent-file,$(LOCAL_PATH),MODULE_LICENSE*)
 ALL_DEPS.$(LOCAL_MODULE).LICENSE := $(sort $(ALL_DEPS.$(LOCAL_MODULE).LICENSE) $(license_files))
-endif
 
 ###########################################################
 ## Take care of my_module_tags
diff --git a/core/config.mk b/core/config.mk
index 25e351c027..7c93610535 100644
--- a/core/config.mk
+++ b/core/config.mk
@@ -1223,7 +1223,4 @@ endif
 DEFAULT_DATA_OUT_MODULES := ltp $(ltp_packages) $(kselftest_modules)
 .KATI_READONLY := DEFAULT_DATA_OUT_MODULES
 
-# Make RECORD_ALL_DEPS readonly.
-RECORD_ALL_DEPS :=$= $(filter true,$(RECORD_ALL_DEPS))
-
 include $(BUILD_SYSTEM)/dumpvar.mk
diff --git a/core/java_common.mk b/core/java_common.mk
index 1798ca8452..1073a781c4 100644
--- a/core/java_common.mk
+++ b/core/java_common.mk
@@ -378,9 +378,8 @@ else # LOCAL_IS_HOST_MODULE
   endif # USE_CORE_LIB_BOOTCLASSPATH
 endif # !LOCAL_IS_HOST_MODULE
 
-ifdef RECORD_ALL_DEPS
+# (b/204397180) Record ALL_DEPS by default.
 ALL_DEPS.$(LOCAL_MODULE).ALL_DEPS := $(ALL_DEPS.$(LOCAL_MODULE).ALL_DEPS) $(full_java_bootclasspath_libs)
-endif
 
 # Export the SDK libs. The sdk library names listed in LOCAL_SDK_LIBRARIES are first exported.
 # Then sdk library names exported from dependencies are all re-exported.