Server Sided Includes
<IfModule mod_include.c>
<FilesMatch "\.js$">
Options +Includes
AddOutputFilterByType INCLUDES application/javascript \
application/x-javascript \
text/javascript
SetOutputFilter INCLUDES
</FilesMatch>
<FilesMatch "\.css$">
Options +Includes
AddOutputFilterByType INCLUDES text/css
SetOutputFilter INCLUDES
</FilesMatch>
<FilesMatch "\.html$">
Options +Includes
AddOutputFilterByType INCLUDES text/html
SetOutputFilter INCLUDES
</FilesMatch>
</IfModule>