The document provides a Definitive Budget of Work (DBOW) in Mathematics for Grades 1 to 10 in the Philippines. It outlines the Most Essential Learning Competencies (MELCs) that should be taught each quarter to ensure full coverage of the curriculum given pandemic-related constraints. The DBOW includes the content and performance standards, numbered MELCs, the number of days each should be taught, and remarks on prerequisites and tips. It is intended to guide teachers on topics to teach to meet standards. The document also lists the technical working group who developed the DBOW.