Abstract
We describe the factorization properties of polarized deep-inelastic and semi-inclusive annihilation structure functions in the Bjorken limit. We present a simple physical interpretation of the factorization results that relates the factorized quantities to the terms appearing in a decomposition of an effective spin-density matrix of a virtual quark. We give, through one-loop level, all the calculable quantities needed to parametrize the scaling violation of the structure functions in both spacelike and timelike processes.