Implementation (cc file) for background loader contents.

components/offline_pages/content/background_loader/BUILD.gn

+# Copyright 2016 The Chromium Authors. All rights reserved.
+# Use of this source code is governed by a BSD-style license that can be
+# found in the LICENSE file.
+
+if (is_android) {
+  import("//build/config/android/rules.gni")
+}
+
+source_set("background_loader") {
+  sources = [
+    "background_loader_contents.cc",
+    "background_loader_contents.h",
+  ]
+
+  deps = [
+    "//content/public/browser",
+    "//url",
+  ]
+}
+
+source_set("unit_tests") {
+  testonly = true
+  sources = [
+    "background_loader_contents_unittest.cc",
+  ]
+  deps = [
+    ":background_loader",
+    "//base",
+    "//content/test:test_support",
+    "//testing/gtest",
+  ]
+}