 A table of organization and equipment (TOE or TO&E) is a document published by the U.S. Army Force Management Support Agency that prescribes the organization, manning, and equipage 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).