diff --git a/actionpack/lib/action_view/helpers/number_helper.rb b/actionpack/lib/action_view/helpers/number_helper.rb
index fe0288521f6b4b196c2867f187d8d50af365225c..ec6c2c8db3bebc7c8088e2ae94e0d2344f7f6b9e 100644
--- a/actionpack/lib/action_view/helpers/number_helper.rb
+++ b/actionpack/lib/action_view/helpers/number_helper.rb
@@ -1,3 +1,5 @@
+# encoding: utf-8
+
 require 'active_support/core_ext/big_decimal/conversions'
 require 'active_support/core_ext/float/rounding'
 require 'active_support/core_ext/object/blank'
diff --git a/activesupport/test/json/decoding_test.rb b/activesupport/test/json/decoding_test.rb
index 6ccffa59b1dacb0388b8997f7721829e486ab747..201729a6c2332885306fab8f1e030d5c12971c34 100644
--- a/activesupport/test/json/decoding_test.rb
+++ b/activesupport/test/json/decoding_test.rb
@@ -1,4 +1,4 @@
-# encoding: UTF-8
+# encoding: utf-8
 require 'abstract_unit'
 require 'active_support/json'
 require 'active_support/time'