General-mass treatment for deep inelastic scattering at two-loop accuracy
Marco Guzzi, Pavel M. Nadolsky, Hung-Liang Lai, and C.-P. Yuan

TL;DR
This paper develops a next-to-next-to-leading order (NNLO) scheme for deep inelastic scattering that accurately accounts for heavy-quark masses, improving theoretical predictions near the heavy-quark threshold.
Contribution
It introduces an NNLO implementation of the S-ACOT-χ scheme with a validated factorization theorem and kinematic constraints, enhancing precision in heavy-quark structure function calculations.
Findings
Reduces scale dependence of heavy-quark DIS cross sections at two loops.
Incorporates kinematic constraints crucial near heavy-quark thresholds.
Provides an algorithmic procedure for NNLO scheme implementation.
Abstract
We present a next-to-next-to-leading order (NNLO) realization of a general quark mass scheme (S-ACOT-) in deep inelastic scattering and explore the impact of NNLO terms on heavy-quark structure functions . An amended QCD factorization theorem for DIS is discussed that validates the S-ACOT- scheme to all orders in the QCD coupling strength. As a new feature, kinematical constraints on collinear production of heavy quarks that are crucial near the heavy-quark threshold are included in the amended factorization theorem. An algorithmic procedure is outlined for implementing this scheme at NNLO by using mass-dependent and massless results from literature. At two loops in QCD cut diagrams, the S-ACOT- scheme reduces scale dependence of heavy-quark DIS cross sections as compared to the fixed-flavor number scheme.
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