Index: head/share/mk/bsd.init.mk
===================================================================
--- head/share/mk/bsd.init.mk
+++ head/share/mk/bsd.init.mk
@@ -16,6 +16,33 @@
 .include <bsd.own.mk>
 .MAIN: all
 
+# Handle INSTALL_AS_USER here to maximize the chance that
+# it has final authority over fooOWN and fooGRP.
+.if ${MK_INSTALL_AS_USER} != "no"
+.if !defined(_uid)
+_uid!=	id -u
+.export _uid
+.endif
+.if ${_uid} != 0
+.if !defined(USER)
+# Avoid exporting USER
+.if !defined(_USER)
+_USER!=	id -un
+.export _USER
+.endif
+USER=	${_USER}
+.endif
+.if !defined(_gid)
+_gid!=	id -g
+.export _gid
+.endif
+.for x in BIN CONF DOC DTB INFO KMOD LIB MAN NLS SHARE
+$xOWN=	${USER}
+$xGRP=	${_gid}
+.endfor
+.endif
+.endif
+
 # Some targets need to know when something may build.  This is used to
 # optimize targets that are only needed when building something, such as
 # (not) reading in depend files.  For DIRDEPS_BUILD, it will only calculate
Index: head/share/mk/bsd.own.mk
===================================================================
--- head/share/mk/bsd.own.mk
+++ head/share/mk/bsd.own.mk
@@ -135,31 +135,6 @@
 CTFCONVERT_CMD=	@:
 .endif 
 
-.if ${MK_INSTALL_AS_USER} != "no"
-.if !defined(_uid)
-_uid!=	id -u
-.export _uid
-.endif
-.if ${_uid} != 0
-.if !defined(USER)
-# Avoid exporting USER
-.if !defined(_USER)
-_USER!=	id -un
-.export _USER
-.endif
-USER=	${_USER}
-.endif
-.if !defined(_gid)
-_gid!=	id -g
-.export _gid
-.endif
-.for x in BIN CONF DOC DTB INFO KMOD LIB MAN NLS SHARE
-$xOWN=	${USER}
-$xGRP=	${_gid}
-.endfor
-.endif
-.endif
-
 .endif # !_WITHOUT_SRCCONF
 
 # Binaries