The term 'counties' is often used to refer to the administrative divisions of a country, such as the United States. In the United Kingdom, the term 'counties' is often used interchangeably with the term 'SHIRES, ' which refers to the same type of administrative division. The term 'SHIRES' is also used in Australia and New Zealand. In all of these countries, counties are typically divided into smaller units, such as townships or parishes.