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Where do you find the exit?
You can find the exit in the program which posts an inbound IDoc
What can you do with the exit?
If you enhanced the FIDCMT01 or FIDCCP01 IDoc by means of your own segment, then you can transfer your customer-defined fields to the SAP postings by using the exit.
How do you do that?
The SAP program creates an FI document from the individual SAP segments of the IDoc.
For each FI line item generated, the program branches into the exit module. This enables you to save the fields from your own IDoc segment in the FI_CUSTOMER_EXTENSION (SAP_COBL) parameter in a data structure which you have provided for it and to return it to the program. The program then also writes these customer-defined fields into the FI line item.
At the end the FI document is posted with the customer-defined fields.
Examples of user exits:
Zxxxxxxxxx = CUST_SEGMENT_DATA. "save in own segment
MOVE-CORRESPONDING Zxxxxxxxxx TO FI_CUSTOMER_EXTENSION.