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 equippage 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.
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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.