1. SAP Help Portal - Wage Type Characteristics
Processing Classes: The official documentation describes the standard processing classes. For Processing Class 01
it states: "This processing class is used to form the valuation bases /001 and /002." This directly confirms its role in the scenario described. (SAP ERP Central Component -> Human Resources -> Payroll -> Payroll -> Tools -> Customizing -> Wage Type Characteristics -> Processing Classes).
2. SAP Help Portal - Calculation of Averages: This document explains the concept of valuation bases and how they are formed. It details that the payroll function X015 uses the specifications in Processing Class 01 to cumulate amounts and hours from wage types into the technical wage types /001 and /002. (SAP ERP Central Component -> Human Resources -> Payroll -> Payroll -> Basic Functions -> Calculation of Averages -> Setting up the Calculation of Averages with Valuation Bases).