diff --git a/actionpack/lib/action_view/helpers/asset_paths.rb b/actionpack/lib/action_view/helpers/asset_paths.rb
new file mode 100644
index 0000000000..55a4c442fd
--- /dev/null
+++ b/actionpack/lib/action_view/helpers/asset_paths.rb
@@ -0,0 +1,80 @@
+require 'active_support/core_ext/file'
+require 'action_view/helpers/asset_paths'
+
+module ActionView
+  module Helpers
+
+    class AssetPaths #:nodoc:
+      attr_reader :config, :controller
+
+      def initialize(config, controller)
+        @config = config
+        @controller = controller
+      end
+
+      # Add the extension +ext+ if not present. Return full URLs otherwise untouched.
+      # Prefix with <tt>/dir/</tt> if lacking a leading +/+. Account for relative URL
+      # roots. Rewrite the asset path for cache-busting asset ids. Include
+      # asset host, if configured, with the correct request protocol.
+      def compute_public_path(source, dir, ext = nil, include_host = true)
+        source = source.to_s
+        return source if is_uri?(source)
+
+        source = rewrite_extension(source, dir, ext) if ext
+        source = "/#{dir}/#{source}" unless source[0] == ?/
+        source = rewrite_asset_path(source, dir)
+
+        if controller && include_host
+          has_request = controller.respond_to?(:request)
+          source = rewrite_host_and_protocol(source, has_request)
+        end
+
+        source
+      end
+
+      def is_uri?(path)
+        path =~ %r{^[-a-z]+://|^cid:}
+      end
+
+    private
+
+      def rewrite_extension(source, dir, ext)
+        raise NotImplementedError
+      end
+
+      def rewrite_asset_path(source, path = nil)
+        raise NotImplementedError
+      end
+
+      def rewrite_host_and_protocol(source, has_request)
+        host = compute_asset_host(source)
+        if has_request && host && !is_uri?(host)
+          host = "#{controller.request.protocol}#{host}"
+        end
+        "#{host}#{source}"
+      end
+
+      # Pick an asset host for this source. Returns +nil+ if no host is set,
+      # the host if no wildcard is set, the host interpolated with the
+      # numbers 0-3 if it contains <tt>%d</tt> (the number is the source hash mod 4),
+      # or the value returned from invoking the proc if it's a proc or the value from
+      # invoking call if it's an object responding to call.
+      def compute_asset_host(source)
+        if host = config.asset_host
+          if host.is_a?(Proc) || host.respond_to?(:call)
+            case host.is_a?(Proc) ? host.arity : host.method(:call).arity
+            when 2
+              request = controller.respond_to?(:request) && controller.request
+              host.call(source, request)
+            else
+              host.call(source)
+            end
+          else
+            (host =~ /%d/) ? host % (source.hash % 4) : host
+          end
+        end
+      end
+    end
+
+  end
+end
\ No newline at end of file
diff --git a/actionpack/lib/action_view/helpers/asset_tag_helper.rb b/actionpack/lib/action_view/helpers/asset_tag_helper.rb
index e859b3ae49..a7ae6ad0bf 100644
--- a/actionpack/lib/action_view/helpers/asset_tag_helper.rb
+++ b/actionpack/lib/action_view/helpers/asset_tag_helper.rb
@@ -446,7 +446,7 @@ module ActionView
       private
 
         def asset_paths
-          @asset_paths ||= AssetPaths.new(config, controller)
+          @asset_paths ||= AssetTagHelper::AssetPaths.new(config, controller)
         end
     end
   end
diff --git a/actionpack/lib/action_view/helpers/asset_tag_helpers/asset_paths.rb b/actionpack/lib/action_view/helpers/asset_tag_helpers/asset_paths.rb
index 955634bb19..38860431b4 100644
--- a/actionpack/lib/action_view/helpers/asset_tag_helpers/asset_paths.rb
+++ b/actionpack/lib/action_view/helpers/asset_tag_helpers/asset_paths.rb
@@ -1,10 +1,11 @@
 require 'active_support/core_ext/file'
+require 'action_view/helpers/asset_paths'
 
 module ActionView
   module Helpers
     module AssetTagHelper
 
-      class AssetPaths
+      class AssetPaths < ActionView::Helpers::AssetPaths #:nodoc:
         # You can enable or disable the asset tag ids cache.
         # With the cache enabled, the asset tag helper methods will make fewer
         # expensive file system calls (the default implementation checks the file
@@ -14,34 +15,6 @@ module ActionView
         #   ActionView::Helpers::AssetTagHelper::AssetPaths.cache_asset_ids = false
         mattr_accessor :cache_asset_ids
 
-        attr_reader :config, :controller
-
-        def initialize(config, controller)
-          @config = config
-          @controller = controller
-        end
-
-        # Add the extension +ext+ if not present. Return full URLs otherwise untouched.
-        # Prefix with <tt>/dir/</tt> if lacking a leading +/+. Account for relative URL
-        # roots. Rewrite the asset path for cache-busting asset ids. Include
-        # asset host, if configured, with the correct request protocol.
-        def compute_public_path(source, dir, ext = nil, include_host = true)
-          source = source.to_s
-          return source if is_uri?(source)
-
-          source = rewrite_extension(source, dir, ext) if ext
-          source = "/#{dir}/#{source}" unless source[0] == ?/
-          source = rewrite_asset_path(source, dir)
-
-          if controller && include_host
-            has_request = controller.respond_to?(:request)
-            source = rewrite_relative_url_root(source, controller.config.relative_url_root) if has_request
-            source = rewrite_host_and_protocol(source, has_request)
-          end
-
-          source
-        end
-
         # Add or change an asset id in the asset id cache. This can be used
         # for SASS on Heroku.
         # :api: public
@@ -51,103 +24,75 @@ module ActionView
           end
         end
 
-        def is_uri?(path)
-          path =~ %r{^[-a-z]+://|^cid:}
+      private
+
+        def rewrite_extension(source, dir, ext)
+          source_ext = File.extname(source)
+
+          source_with_ext = if source_ext.empty?
+            "#{source}.#{ext}"
+          elsif ext != source_ext[1..-1]
+            with_ext = "#{source}.#{ext}"
+            with_ext if File.exist?(File.join(config.assets_dir, dir, with_ext))
+          end
+
+          source_with_ext || source
         end
 
-        private
+        # Break out the asset path rewrite in case plugins wish to put the asset id
+        # someplace other than the query string.
+        def rewrite_asset_path(source, path = nil)
+          path = config.asset_path
 
-          def rewrite_extension(source, dir, ext)
-            source_ext = File.extname(source)
-
-            source_with_ext = if source_ext.empty?
-              "#{source}.#{ext}"
-            elsif ext != source_ext[1..-1]
-              with_ext = "#{source}.#{ext}"
-              with_ext if File.exist?(File.join(config.assets_dir, dir, with_ext))
-            end
-
-            source_with_ext || source
+          if path && path.respond_to?(:call)
+            return path.call(source)
+          elsif path && path.is_a?(String)
+            return path % [source]
           end
 
-          # Break out the asset path rewrite in case plugins wish to put the asset id
-          # someplace other than the query string.
-          def rewrite_asset_path(source, path = nil)
-            path = config.asset_path
-
-            if path && path.respond_to?(:call)
-              return path.call(source)
-            elsif path && path.is_a?(String)
-              return path % [source]
-            end
-
-            asset_id = rails_asset_id(source)
-            if asset_id.empty?
-              source
-            else
-              "#{source}?#{asset_id}"
-            end
+          asset_id = rails_asset_id(source)
+          if asset_id.empty?
+            source
+          else
+            "#{source}?#{asset_id}"
           end
+        end
 
-          mattr_accessor :asset_ids_cache
-          self.asset_ids_cache = {}
+        mattr_accessor :asset_ids_cache
+        self.asset_ids_cache = {}
 
-          mattr_accessor :asset_ids_cache_guard
-          self.asset_ids_cache_guard = Mutex.new
+        mattr_accessor :asset_ids_cache_guard
+        self.asset_ids_cache_guard = Mutex.new
 
-          # Use the RAILS_ASSET_ID environment variable or the source's
-          # modification time as its cache-busting asset id.
-          def rails_asset_id(source)
-            if asset_id = ENV["RAILS_ASSET_ID"]
+        # Use the RAILS_ASSET_ID environment variable or the source's
+        # modification time as its cache-busting asset id.
+        def rails_asset_id(source)
+          if asset_id = ENV["RAILS_ASSET_ID"]
+            asset_id
+          else
+            if self.cache_asset_ids && (asset_id = self.asset_ids_cache[source])
               asset_id
             else
-              if self.cache_asset_ids && (asset_id = self.asset_ids_cache[source])
-                asset_id
-              else
-                path = File.join(config.assets_dir, source)
-                asset_id = File.exist?(path) ? File.mtime(path).to_i.to_s : ''
+              path = File.join(config.assets_dir, source)
+              asset_id = File.exist?(path) ? File.mtime(path).to_i.to_s : ''
 
-                if self.cache_asset_ids
-                  add_to_asset_ids_cache(source, asset_id)
-                end
-
-                asset_id
+              if self.cache_asset_ids
+                add_to_asset_ids_cache(source, asset_id)
               end
+
+              asset_id
             end
           end
+        end
 
-          def rewrite_relative_url_root(source, relative_url_root)
-            relative_url_root && !source.starts_with?("#{relative_url_root}/") ? "#{relative_url_root}#{source}" : source
-          end
+        def rewrite_relative_url_root(source, relative_url_root)
+          relative_url_root && !source.starts_with?("#{relative_url_root}/") ? "#{relative_url_root}#{source}" : source
+        end
 
-          def rewrite_host_and_protocol(source, has_request)
-            host = compute_asset_host(source)
-            if has_request && host && !is_uri?(host)
-              host = "#{controller.request.protocol}#{host}"
-            end
-            "#{host}#{source}"
-          end
-
-          # Pick an asset host for this source. Returns +nil+ if no host is set,
-          # the host if no wildcard is set, the host interpolated with the
-          # numbers 0-3 if it contains <tt>%d</tt> (the number is the source hash mod 4),
-          # or the value returned from invoking the proc if it's a proc or the value from
-          # invoking call if it's an object responding to call.
-          def compute_asset_host(source)
-            if host = config.asset_host
-              if host.is_a?(Proc) || host.respond_to?(:call)
-                case host.is_a?(Proc) ? host.arity : host.method(:call).arity
-                when 2
-                  request = controller.respond_to?(:request) && controller.request
-                  host.call(source, request)
-                else
-                  host.call(source)
-                end
-              else
-                (host =~ /%d/) ? host % (source.hash % 4) : host
-              end
-            end
-          end
+        def rewrite_host_and_protocol(source, has_request)
+          source = rewrite_relative_url_root(source, controller.config.relative_url_root) if has_request
+          super(source, has_request)
+        end
       end
 
     end
diff --git a/actionpack/lib/action_view/helpers/sprockets_helper.rb b/actionpack/lib/action_view/helpers/sprockets_helper.rb
index 947c827f3c..b43b91178c 100644
--- a/actionpack/lib/action_view/helpers/sprockets_helper.rb
+++ b/actionpack/lib/action_view/helpers/sprockets_helper.rb
@@ -1,5 +1,5 @@
 require 'uri'
-require 'action_view/helpers/asset_tag_helpers/asset_paths'
+require 'action_view/helpers/asset_paths'
 
 module ActionView
   module Helpers
@@ -38,7 +38,7 @@ module ActionView
         end
       end
 
-      class AssetPaths < ActionView::Helpers::AssetTagHelper::AssetPaths
+      class AssetPaths < ActionView::Helpers::AssetPaths #:nodoc:
         def rewrite_asset_path(source, dir)
           if source =~ /^\/#{dir}\/(.+)/
             assets.path($1, performing_caching?, dir)