I would be careful though with subdomains. Abusing them could result in a penalty. Even Matt Cutts from Google said that having too many subdomains was something that was going to be looked at more carefully now. In fact, a very prominent adult review site recently switched out of using subdomains for each review after seeing a huge drop and penalty.
They can be good, but I wouldn't abuse it. I've always been a fan of not using sub-domains.
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