In the optimal maintenance modeling, all possible maintenance activities and their corresponding probabilities play a key role in modeling. For a system with multiple non-identical units, its maintenance requirements are very complicated, and it is time-consuming, even omission may occur when enumerating them with various combinations of units and even with different maintenance actions for them. Deterioration state space partition (DSSP) method is an efficient approach to analyze all possible maintenance requirements at each maintenance decision point and deduce their corresponding probabilities for maintenance modeling of multi-unit systems. In this paper, an extended DSSP method is developed for systems with multiple non-identical units considering opportunistic, preventive and corrective maintenance activities for each unit. In this method, different maintenance types are distinguished in each maintenance requirement. A new representation of the possible maintenance requirements and their corresponding probabilities is derived according to the partition results based on the joint probability density function of the maintained system deterioration state. Furthermore, focusing on a two-unit system with a non-periodical inspected condition-based opportunistic preventive-maintenance strategy; a long-term average cost model is established using the proposed method to determine its optimal maintenance parameters jointly, in which "hard failure" and non-negligible maintenance time are considered. Numerical experiments indicate that the extended DSSP method is valid for opportunistic maintenance modeling of multi-unit systems.