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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:

• 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.

• Military organization
• Military doctrine
• Military science
• Military unit
• Order of battle

• U.S. Army TOE
• TRADOC Regulation 71-15
• What is a TOE (WWII example)