Abstract
We derive a resummation formula for a $k_T$-dependent parton distribution function at threshold, where $k_T$ is a parton transverse momentum. The derivation requires infrared cutoffs for both longitudinal and transverse loop momenta as evaluating soft gluon emissions in the Collins-Soper resummation framework. This unified resummation exhibits suppression at large $b$, $b$ being the conjugate variable of $k_T$, which is similar to the $k_T$ resummation, and exhibits enhancement at small $b$, similar to the threshold resummation.

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