The Full Form of MTOE is‍ Modification table of organization and equipment.

The Table of Organization and Equipment (TOE) is a document that prescribes the wartime mission, capabilities, organizational structure, and mission essential personnel and equipment requirements for military units. It portrays the doctrinal modernization path (MODPATH) of a unit over time from the least modernized configuration (base TOE) to the most modernized (objective TOE).

• The Base Table of Organization and Equipment (BTOE) is an organization design based on doctrine and equipment currently available. It is the lowest common denominator of modernization and identifies the mission essential wartime requirements for personnel and equipment based upon equipment common to all units of a given type organization.
• The Objective table of organization and equipment (OTOE) is a fully modernized, doctrinally sound organizational design that sets the goal for planning and programming of the Army’s force structure and supporting acquisition systems primarily in the last year of the program objective memorandum and the extended planning annex.
• A Modification table of organization and equipment (MTOE) is an authorization document that prescribes the modification of a basic TOE necessary to adapt it to the needs of a specific unit or type of unit.
• A Table of distribution and allowances (TDA) is an authorization document developed for non-doctrinal units that prescribes the organizational structure and the personnel and equipment requirements and authorizations of a military unit to perform a specific mission for which there is no appropriate TOE.

Each TOE is identified by a unique number that should remain the same throughout the life of the organization. TOE developers, in coordination with the TRADOC force designers, are responsible for developing the proposed TOE number. USAFMSA RDD approves the TOE number.

The TOE number is composed of a nine-position, alphanumeric code, viz: