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Table of Organization and Equipment

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A table of organization and equipment (TOE) is a document published by the U.S. Department of Defense which prescribes the organization, manning, and equippage of units from divisional size and down, but also including the headquarters of Corps and Armies.

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. 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. In the U.S. Army, there are four basic types of TOEs:

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