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A table of organization and equipment (TOE or TO&E) is an originally U.S. Army term for the specified organization, staffing, and equipment of military units. The British Army often used the term "establishment," including the War Establishment, after mobilization. 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.
The term was created when the War Department was preparing the Tables of Organisation and Tables of Equipment for 1943. In the process the two types of organisation documents were merged, creating TOEs.
A general TOE is applicable to a type of unit (for instance, an infantry battalion) rather than a specific unit (the 2nd Battalion, 4th Infantry Regiment). Sometimes, all units of the same branch (such as Infantry) follow the same structural guidelines; much more often, there are a wide variety of TOEs to suit specific circumstances (Modified Tables of Organization and Equipment (MTOEs), in the United States Army, for example).
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