diff --git a/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/KotlinCompilationProcessor.kt b/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/KotlinCompilationProcessor.kt
new file mode 100644
index 00000000000..3f45c8ab2a3
--- /dev/null
+++ b/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/KotlinCompilationProcessor.kt
@@ -0,0 +1,36 @@
+/*
+ * Copyright 2010-2022 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+package org.jetbrains.kotlin.gradle.plugin
+
+import org.gradle.api.Project
+import org.gradle.api.file.Directory
+import org.gradle.api.provider.Provider
+import org.gradle.api.tasks.TaskProvider
+import org.jetbrains.kotlin.gradle.dsl.KotlinSingleJavaTargetExtension
+import org.jetbrains.kotlin.gradle.dsl.topLevelExtension
+import org.jetbrains.kotlin.gradle.plugin.mpp.pm20.KotlinCompilationData
+import org.jetbrains.kotlin.gradle.tasks.AbstractKotlinCompileTool
+
+abstract class KotlinCompilationProcessor<out T : AbstractKotlinCompileTool<*>>(
+    open val kotlinCompilation: KotlinCompilationData<*>
+) {
+    abstract val kotlinTask: TaskProvider<out T>
+    abstract fun run()
+
+    protected val project: Project
+        get() = kotlinCompilation.project
+
+    protected val defaultKotlinDestinationDir: Provider<Directory>
+        get() {
+            val kotlinExt = project.topLevelExtension
+            val targetSubDirectory =
+                if (kotlinExt is KotlinSingleJavaTargetExtension)
+                    "" // In single-target projects, don't add the target name part to this path
+                else
+                    kotlinCompilation.compilationClassifier?.let { "$it/" }.orEmpty()
+            return project.layout.buildDirectory.dir("classes/kotlin/$targetSubDirectory${kotlinCompilation.compilationPurpose}")
+        }
+}
\ No newline at end of file
diff --git a/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/KotlinPlugin.kt b/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/KotlinPlugin.kt
index 8413ecaa42d..4faa7d81542 100755
--- a/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/KotlinPlugin.kt
+++ b/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/KotlinPlugin.kt
@@ -54,27 +54,6 @@ val KOTLIN_DSL_NAME = "kotlin"
 val KOTLIN_JS_DSL_NAME = "kotlin2js"
 val KOTLIN_OPTIONS_DSL_NAME = "kotlinOptions"
 
-abstract class KotlinCompilationProcessor<out T : AbstractKotlinCompileTool<*>>(
-    open val kotlinCompilation: KotlinCompilationData<*>
-) {
-    abstract val kotlinTask: TaskProvider<out T>
-    abstract fun run()
-
-    protected val project: Project
-        get() = kotlinCompilation.project
-
-    protected val defaultKotlinDestinationDir: Provider<Directory>
-        get() {
-            val kotlinExt = project.topLevelExtension
-            val targetSubDirectory =
-                if (kotlinExt is KotlinSingleJavaTargetExtension)
-                    "" // In single-target projects, don't add the target name part to this path
-                else
-                    kotlinCompilation.compilationClassifier?.let { "$it/" }.orEmpty()
-            return project.layout.buildDirectory.dir("classes/kotlin/$targetSubDirectory${kotlinCompilation.compilationPurpose}")
-        }
-}
-
 internal abstract class KotlinSourceSetProcessor<T : AbstractKotlinCompile<*>>(
     val tasksProvider: KotlinTasksProvider,
     val taskDescription: String,