Zinc oxide eugenol cement- type IV is used as:
Zinc oxide−eugenol (ZOE) cement—A cement that is based on the reaction between zinc oxide and eugenol, formulated for use in 4 types.

Type I - Temporary material
Type II - Long-term luting agent for fixed prostheses
Type III - Base or a temporary filling
Type IV - Iintermediate restoration

f: Phillip’s Science of Dental Materials ed 12 pg 309
Temporary material
Long term luting agent for fixed prosthesis
A base or a temporary filling
An intermediate restoration