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A table of organization and equipment (TOE or TO&E) is a document published by the U.S.marker Department of Defensemarker 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.


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

  • The Base Table of Organization and Equipment (BTOE)
    • An organizational design document based on current doctrine and available equipment. It shows the basics of a unit's structure and their wartime requirements (both for personnel and equipment).
  • The Objective table of organization and equipment (OTOE)
    • An updated form of the BTOE, usually formed within the last year. It is a fully modern document and is up to date with current policies and initiatives.
  • A Modification table of organization and equipment (MTOE)
    • A document that modifies a Basic TOE (BTOE) in regard to a specific unit. Used when a unit's needs are substantially different from the BTOE.
  • A Table of distribution and allowances (TDA)
    • A type of temporary TOE that is applicable to a specific mission. Used in an instance when there is no applicable TOE.

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 Corps

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.

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