For example, a corporate network requiring 200 LAN segments and 100 WAN links could be done with a single Class B network by starting with an eight-bit LAN mask of 255.255.255.0. The WAN links only need two hosts per link, so its mask could be 255.255.255.252. For a Class B network address of 144.251.0.0, the LAN subnets could be 144.251.1.0 through 144.251.254.0 (reserving the all-zeros and all-ones subnets).
Take the last two subnets and subnet them again with the longer mask to produce WAN subnets ranging from 144.251.253.0 through 144.251.254.252.