TOE is a bi product, a result of a vetted, modified and approved Unit Reference Sheet (USR) prepared at TRADOC Force Design Division (FDD). The USR is staffed at the Army level staff and converted into an FDU. What this entails is that is as close to sanity and error free as possible. This is exactly when this document is no longer referred to as a USR and it is then identified as a TOE. At this point, HQDA G3 Force Management Support Agency assumes responsibility for finalizing the TOE development. In this current state, although it outlines specifics obtained from the generalizations proposed in the USR, it is still an un-resourced document.
Characteristics of a TOE, at this stage, it can be pretty much referred to as a Model. This document contains key ingredients which are the makeup of all Army organizations. It outlines everything the designed unit (in reference) will need for operational success once sourced to full mission capable status. Personnel are accounted for by grade, skill, specialty, quantity, and paragraph and line number. Equipment is described in type, Line Item Number, quantity, and Equipment Recoverable Codes.
A TOE is a significant action, document and process to the way we fight, reorganize and maintain operability readiness. At this point, is still not funded, but it serves as budgetary guides in which to create future budget spend plans.