Gaussian stochastic diffusion processes are used to derive cosmic mass func
tions. To get analytic relations previous studies exploited the sharp k-spa
ce filter assumption yielding zero drift terms in the corresponding Fokker-
Planck (Kolmogorov's forward) equation and thus simplifying analytic treatm
ents significantly (excursion set formalism). In the present paper methods
are described to derive for given diffusion processes and Gaussian random f
ields the corresponding mass and filter functions by solving the Kolmogorov
's forward and backward equations including nonzero drift terms. This forma
lism can also be used in cases with non-sharp k-space filters and for diffu
sion processes exhibiting correlations between different mass scales.