diff --git a/actionpack/lib/action_controller/test_case.rb b/actionpack/lib/action_controller/test_case.rb
index e12bf0a1c68fa83cbec4b5ac464c526a07c0b315..9dae78d25d31073c79435a520421df6677adf8bb 100644
--- a/actionpack/lib/action_controller/test_case.rb
+++ b/actionpack/lib/action_controller/test_case.rb
@@ -42,13 +42,13 @@ def setup_subscriptions
       end
 
       ActiveSupport::Notifications.subscribe("!render_template.action_view") do |name, start, finish, id, payload|
-        path = payload[:identifier]
         next if payload[:virtual_path] # files don't have virtual path
+
+        path = payload[:identifier]
         if path
           @_files[path] += 1
           @_files[path.split("/").last] += 1
         end
-
       end
     end