SPWorkItem class
SharePoint 2013
Provides properties that control the characteristics and behaviors of work item object instances. This class is used in conjunction with the Microsoft.SharePoint.SPWorkItemCollection class.
Namespace:
Microsoft.SharePoint
Assembly: Microsoft.SharePoint (in Microsoft.SharePoint.dll)
SPWorkItem objects are used in programming contexts where a large number of events need to be queued and then processed asynchronously at a future time; this occurs by using batch processing by a high-level process.
A good example is the processing of SharePoint workflows, which use SPWorkItem object events. Another example is Microsoft Content Management Server, which also uses SPWorkItem objects to programmatically coordinate work processes.