by                128 compat/ibcs2/ibcs2_exec.h #define COFF_ROUND(val, by)     (((val) + by - 1) & ~(by - 1))
by                 87 sys/exec_ecoff.h #define ECOFF_ROUND(value, by) \
by                 88 sys/exec_ecoff.h 	(((value) + (by) - 1) & ~((by) - 1))