The primary advantages of the cancel extended operation over the abandon operation are that both the cancel request and the operation being canceled are guaranteed to get a response, whereas there is no response for the Abandon Request and there may not be a response for the operation being abandoned.
The cancel extended operation is defined in RFC 3909. The value of the cancel request extended operation is encoded as follows:
cancelRequestValue ::= SEQUENCE { cancelID MessageID -- MessageID is as defined in [RFC2251] }