Administrative centre is used to refer to the seat of government. The capital of Russia is also an entity to which the term "administrative centre" does not apply. A similar arrangement exists in Ukraine. The term chef-lieu is applied to the capital of each Swiss canton. In 16 of the 26 cantons, the territory is subdivided into districts. Every district also has a city nominated as chef-lieu and each has a prefect. The term chef-lieu is used to designate the capital of each gouvernorat (department). Each of the 24 gouvernorats is subdivided into delegations (districts) which each have a central city as
Administrative divisions of Iran Administrative divisions of Iran The first level of country subdivisions of Iran are the (; "ostānhā") provinces. Each province is further subdivided into counties called shahrestan (), and each shahrestan is subdivided into districts called bakhsh (). There are usually a few cities () and rural districts () in each county. Rural districts are a collection of a number of villages. One of the cities of the county is appointed as the capital of the county. According to the government of Iran, (Iranian calendar 1394), the figures are as follows: According to the Statistical Center of Iran, the figures are