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Creating Source Code Plug-Ins 
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1. Call the Enhancement Builder from the ABAP Editor using forward navigation.
2. Create an enhancement implementation for an implicit or explicit enhancement option. For more information, see Creating an Enhancement Implementation.
An empty source code plug-in is automatically created. It has a unique ID and is displayed in the ABAP Editor below the enhancement option as follows:
ENHANCEMENT id.
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ENDENHANCEMENT.
3. Implement the enhancement between the ENHANCEMENT and ENDENHANCEMENT lines.
A source code plug-in is assigned to exactly one enhancement option. An enhancement option can be enhanced through several source code plug-ins of an enhancement implementation and through several enhancement implementations.

Although source code plug-ins are displayed in the same source code as the respective enhancement options, they are actually stored in other Include programs managed by the Enhancement Builder.