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 RD U; and district Y has no cities and one RD V. The minimal county consists of only one city as the only district, named Central, which is most common. The county B in the following table is of such type, containing only one city Q. 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