Solution : https://service.sap.com/sap/support/notes/142911 (SAP Service marketplace login required)
Key words : 
function module cs_bt_phantom_explode include import parameter esanfe, additional key words phantom assembly, reference field csdata-xfeld, section 'corrections' ->' 'correction instructions', material type kmat, phantom item, advance correction, individual items, class items, class item
Related Notes : 
       
| 149415 | CU51: Error for component allocation task list/BOM | 
| 145322 | Sales order plan: component conversion | 
| 86748 | Material component allocation w. phantom assembly |