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U.S. Army. Via MilitaryResearch.org
A table of organization and equipment (abbreviated TOE or TO&E) was a document published by the U.S. War Department from 1943 onwards, giving the standard organization and equipment of an Army unit in the form of tables. Prior to this time, the War Department published separate Tables of Organization and Tables of Basic Allowances that were not always consistent with each other. The combination of the two documents into a single unified document proved highly effective, and TO&Es are still in use in the early 21st century.
Because the U.S. TO&Es were so successful, some historians have used the term outside its original context, so that it has become a generic term for any description of the structure of a military unit. The term is sometimes applied to charts of the form
which did not actually appear in the War Department TO&E
publications of 1943-1945. (The example depicts the organization of a
1943 U.S. Army infantry division.)
References
MilitaryResearch.org (accessed 2008-10-28)
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