2-25. Every organization requires an authorization document that states a headquarters’ approved structure and resources. It is the basis and authority for personnel assignments and equipment requisitions. This document is a table of organization and equipment (TOE), a modified TOE, or a table of distribution and allowances (known as TDA). Commanders establish authorizations by developing a modified TOE from the TOE for their individual units. Commanders prescribe in more detail the organization, personnel, and equipment to be authorized to accomplish missions in specific operational environments. Commanders can change their individual modified TOEs with Department of the Army approval.