A table of organization and equipment is the specified organization, staffing, and equipment 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 rather than a specific unit. Sometimes, all units of the same branch follow the same structural guidelines; much more often, there are a wide variety of TOEs to suit specific circumstances.
In the Soviet and the Russian Armed Forces the term used for TO&E since the 1930s is "Shtatnoe raspisanie". It originates from the term "Shtat" which is used primarily to denote manpower and in a secondary meaning as the synonym for TO&E itself. Note that in the Soviet Union and modern day Russia the term "Shtatnoe raspisanie" applied not only to military unit, but also to state organisations such as ministries, agencies, universities, hospitals etc. and even to the corporate structure of private companies. Many of the Red Army's rifle divisions at the beginning of Operation Barbarossa were operating on Shtat 04/400 of 5 April 1941. This Shtat stipulated that an infantry division should consist of three infantry regiments, a light and a howitzer artillery regiment, other artillery units, a reconnaissance battalion, a combat engineer battalion, signals, chemical company, transport, medical, and logistics train units, an aviation flight, and a division staff seemingly consisting of the division commander, division staff, a quartermaster section of five officers, a military tribunal of two officers, and a political section of 11 officers. Soviet rifle divisions were often forced to operate at far below their authorised strengths. For example, in the middle of the fighting on the Eastern Front, on July 20, 1942, a report on the 284th Rifle Division lamented: The commissar, Tkachenko, went on to urgently request vehicles, small arms and support weapons, draught horses, and a closer supply base. After the first day of fighting he further reported that the lack of high-explosive shells forced the artillery to fire armor-piercing rounds at enemy firing points and troops; there were no cartridges for the submachine guns; many of the men's uniforms and footwear were worn out; and it was impossible to commit the replacements into the fighting because of the lack of weapons.
In the U.S. Army, there are four basic types of TOEs:
The Base Table of Organization and Equipment
*An organizational design document based on current doctrine and available equipment. It shows the basics of a unit's structure and their wartime requirements.
The Objective Table of Organization and Equipment
*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 Modified Table of Organization and Equipment
*A document that modifies a 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
*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.
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 Line Item Number and quantity.