Factorization in Semi-Inclusive Polarized Deep Inelastic Scattering

We calculate and analize the ${\cal{O}}(\alpha_s)$ one-particle inclusive cross section in polarized deep inelastic lepton-hadron scattering, using dimensional regularization and the HVBM prescription for $\gamma_5$. We discuss the factorization of all the collinear singularities related to the process, particularly those which are absorbed in the redefinition of the spin dependent analogue of the recently introduced fracture functions. This is done in the usual $\overline{MS}$ scheme and in another one, called $\overline{MS_p}$, which factorizes soft contributions and guarantees the axial current (non)conservation properties.