From the USFS 'PODs at a Glance' fact sheet (1/13/2022):

The Potential Operational Delineations (PODs) process is a framework for cross-boundary, collaborative, and integrative fire planning that can support place-based implementation of the National Cohesive Wildland Fire Management Strategy. PODs are based on best available science about fire operations and risks to communities, ecosystems, and responders. The PODs process is holistic. It brings together local managers and stakeholders to plan for future fires using a sophisticated science framework.

At Sequoia and Kings Canyon National Parks, the basis for POD units is the HUC12 watersheds. They have been further split in some areas to reflect road and trail access. However, PODs are still considered in draft form as of 12/23.