Difference between user exit and customer exit in SAP

What are the difference between user exit and customer exit in SAP, user exit v/s customer exit

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User Exit Customer Exit
User exit is implemented in the form of a Subroutine i.e. PERFORM xxx. 
PERFORM userexit_save_document_prepare.
A customer exit can be implemented as:
  • Function exit
  • Screen Exit
  • Menu Exit
  • Field Exit
Example: CALL Customer function "XXX"
INCLUDE ZXXX. ."create and add logic
In case of a PERFORM, you have access to almost all the data. So you have better control, but more risk of making the system unstable. You have access only to the importing, exporting, changing and tables parameter of the Function Module. So you have limited access to data.
User exit is considered a modification and not an enhancement because we are changing the existing code. A customer exit is considered an enhancement because we are adding additional functionality to the existing one..not changing any thing.
You need Access Key for User Exit. You do not need access key.
Changes are lost in case of an upgrade. Customer exits came later and they overcome the shortcomings of User Exit.
User Exit will be activated automatically when ever you activate the application(program). To activate a function exit, you need to create a project in CMOD and activate the project.

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