(A) Audience refers to the end user, or the person who will be achieving the objective.
(B) Behavior is what the audience will be able to demonstrate after the learning experience. Using specific verbs, such as the one's found in Bloom's Taxonomy can help describe the behavior.
(C) Condition refers to the state under which the audience will demonstrate the behaviors. Will they be given resources? In what context will they be performing the behavior? Will they have help? These are just some of the questions that can help determine the condition.
(D) Degree is the criterion or the ways which performance will be measured. This can include things like speed, accuracy, or quality.
For example, imagine you are an instructional designer that works for an organization, and you are responsible for HR training. You’ve recently rolled out a new end-of-the-year review process as a company, and it’s your job to create training on that process for managers and leaders to review their teams. The ABCD model might look something like this:
Using Bloom's Taxonomy to define the behaviors, the final objective might look something like this:
Leaders at X company will be able to recall the review process and incorporate it into their work, using the process to compose fair, thorough reviews for every one employee at the end of the year.