There is no real way to separate ZAAP or ZIIP CPU time within a SMF TYPE 110 CMF record.
The following is IBM's response:
Any use of a ZAAP made by a CICS transaction, for example a use of JAVA or (in CTS 4.1) of the XML System Services parser, will be included in the USRCPUT field in the CMF Performance class record and also in the CICS Dispatcher statistics since the TCB time measured by CICS includes both the GP and ZAAP time. There are no other fields in the SMF 110 records that specifically report on ZIIP or ZAAP activity.
However, IBM recognizes that it would be useful for the CICS type 110 Performance and/or statistics records to include separate data metrics for specialty engine usage and they have already received customer requirements for such fields. IBM is considering adding such fields in a future CICS release. (Which release and when are not questions that they can answer.)
As far as ZIIPs are concerned, the issue is slightly different since they are used by Enclave SRBs. From a CICS perspective, applications like CICS do not make any specific direct or indirect usage of ZIIPs. Since CICS is not directly involved, it would be difficult to attribute any ZIIP time to a specific transaction.