$Result = "C:\Temp\UserListing.csv"
$Users = Get-ADUser -searchbase "ou=<customer users>,dc=<customer>" -LDAPFilter "(&(manager=*)(objectCategory=person)(objectClass=user)(mail=*))"
$Data =@()

foreach ($User in $Users)
{ 
$UserDetail = Get-ADUser $User -properties UserPrincipalName, SamAccountName, SID, DistinguishedName, GivenName, Surname, mail, Title, Country, Company, Department, Office, MobilePhone |select UserPrincipalName, SamAccountName, SID, DistinguishedName, GivenName, Surname, mail, Title, Company, Department, Office, MobilePhone
$Managersemail = get-aduser (get-aduser $User -properties Manager | Select -ExpandProperty Manager) -properties EmailAddress | Select EmailAddress

$Data += [PSCustomObject] @{

header_primary_user_ID_mandatory = $UserDetail.UserPrincipalName
	header_username_NTLM ='<customer>\' + $UserDetail.SamAccountName
	header_FQDN = $UserDetail.UserPrincipalName
	header_username = $UserDetail.SamAccountName
	header_SID_optional = $UserDetail.sid
	header_UID_optional = $UserDetail.uid
	header_OU_optional = $UserDetail.DistinguishedName
	header_first_name_optional = $UserDetail.GivenName
	header_last_name_optional = $UserDetail.SurName
	header_primary_email_optional = $UserDetail.mail
	header_title_optional = $UserDetail.Title
	header_business_unit_optional = $UserDetail.Company
	header_department_optional = $UserDetail.Department
	header_city_optional = $UserDetail.Office
	header_country_optional = $UserDetail.country
	header_company_optional = $UserDetail.Company
	header_manager_primary_user_ID_optional = $Managersemail.EmailAddress
	header_dlp_reviewer_primary_user_ID_optional= ""
	custom1_optional = $UserDetail.MobilePhone
	custom2_optional = ""
	custom3_optional = ""
}
}
$Data | Export-Csv $Result -NoTypeInformation