This document provides guidance on using the PIVOT 4A Budget of Work (BOW) for Senior High School Applied Subjects. It explains that the BOW is composed of three columns - Quarter, Most Essential Learning Competencies (MELC), and Number of Days Taught. It details how to identify the appropriate grade level, MELCs for each quarter, and notes that subjects can be taught in either the first or second semester. Teachers should use the BOW to guide their lesson planning around the identified MELCs. Sample pages from the BOW are also included, showing MELCs and time allocation for subjects like Empowerment Technologies, English for Academic and Professional Purposes, and Entrepre