This question is unclear; please rephrase it.
counties
Spain
counties
Counties or a Parish
== == They are further broken down into counties or parishes.
Some, but not all of Canada's Provinces are divided by the Great Lakes.
Each of the US states is divided into counties. In Louisiana, these are known as "parishes", from the name for the classical divisions of the Roman Catholic Church.
Way back when, land discoverers divided states by rivers and lakes as well as conquered territories.
by counties
Some states are divided by natural landforms, such as rivers, mountains, or lakes or hills. Other states are divided by political categorization.
In the United States, states are further subdivided into counties or county equivalents. Counties are then divided into cities, towns, or townships. Cities can have neighborhoods or districts within them. This hierarchical structure helps with governance and local administration.
The whole country is divided into states (there are 50), the states can be divided into counties (3,143, not to be confused with countries), counties can be divided into townships depending on the state