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<IfModule mod_expires.c>
<FilesMatch "\.(gif|jpg|jpeg|png|swf|css|js|html?|xml|txt|ico)$">
ExpiresActive On
ExpiresDefault "access plus 10 years"
</FilesMatch>
</IfModule>
<IfModule mod_rewrite.c>
RewriteEngine On
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule ^(.*\.(js|css))$ smartoptimizer/?$1
<IfModule mod_expires.c>
RewriteCond %{REQUEST_FILENAME} -f
RewriteRule ^(.*\.(js|css|html?|xml|txt))$ smartoptimizer/?$1
</IfModule>
<IfModule !mod_expires.c>
RewriteCond %{REQUEST_FILENAME} -f
RewriteRule ^(.*\.(gif|jpg|jpeg|png|swf|css|js|html?|xml|txt|ico))$ smartoptimizer/?$1
</IfModule>
</IfModule>
<FilesMatch "\.(gif|jpg|jpeg|png|swf|css|js|html?|xml|txt|ico)$">
FileETag none
</FilesMatch>