A table of organization and equipment (TOE or TO&E) is a document published by the U.S. Department of Defense which prescribes the organization, staffing, and equipage of units. Also used in acronyms as 'T/O' and 'T/E'.
It also provides information on the mission and capabilities of a unit as well as the unit's current status. A general TOE is applicable to a type of unit (for instance, infantry) rather than a specific unit (the 3rd Infantry Division). In this way, all units of the same branch (such as Infantry) follow the same structural guidelines.
In the U.S. Army, there are four basic types of TOEs:
Each TOE has a unique number that identifies it. When changes are needed, a table is not modified, instead, a new table is drafted from scratch.
Marine T/O&Es are based on a generic template for each specific type and size of unit, for example, a weapons company of an infantry battalion, or a heavy helicopter squadron. These templates are then modified as needed by the individual unit. The Marine Corps also relies on other documents to report what personnel and equipment a unit actually possesses.
The T/O section denotes every authorized billet within a unit by rank and Military Occupational Specialty required to fulfill the necessary duties. The T/E section denotes authorized equipment by National Stock Number and quantity.
