Heavy quark coefficient functions at asymptotic values Q² ≫ m²

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In this paper we present the analytic form of the heavy-quark coefficient functions for deep-inelastic lepton-hadron scattering in the kinematical regime Q² ≫ m². Here Q² and m² stand for the masses squared of the virtual photon and heavy quark respectively. The calculations have been performed up to next-to-leading order in the strong coupling constant αₛ using operator product expansion techniques. Apart from a check on earlier calculations, which however are only accessible via large computer programs, the asymptotic forms of the coefficient functions are useful for charm production at HERA when the condition Q² ≫ mc² is satisfied. Furthermore the analytical expressions can also be used when one applies the variable heavy flavour scheme up to next-to-leading order in αₛ.