I present a unified approach to calculating the next-to-next-to-leading order (NNLO) soft and virtual QCD corrections to cross sections for electroweak, Higgs, QCD, and SUSY processes. I derive master formulas that can be used for any of these processes in hadron-hadron and lepton-hadron collisions. The formulas are based on a unified threshold resummation formalism and can be applied to both t...