Hard-scattering factorization with heavy quarks: A general treatment
  A detailed proof of hard scattering factorization is given with the inclusion of heavy quark masses. Although the proof is explicitly given for deep-inelastic scattering, the methods apply more generally The power-suppressed corrections to the factorization formula are uniformly suppressed by a power of \Lambda/Q, independently of the size of heavy quark masses, M, relative to Q. 
J.C. Collins (Penn State)