The document discusses IPv6 address planning and subnetting. It explains that creating an IPv6 address plan helps with routing, security policies, network management and troubleshooting. Unlike IPv4, the focus for IPv6 subnetting is on network planning and optimization rather than conserving addresses. The document provides examples of how to plan and assign subnets using different factors like location, business units, applications and regions. It also discusses calculating the number of required subnets and choosing a subnet prefix length.