There are 16bits in NID and 16bits in HID in Class B network. Now 248 in binary is 11111 000 5 number of 1 in HID part So $2^5 = 32$ total subnets are there .
http://www.ietf.org/rfc/rfc1878.txt
Hence number of subnets are 32.
yes , you are correct .We should not subtract .
Earlier we used to but now we dont waste them ,
"This practice is obsolete! Modern software will be able to utilize all definable networks"
this is exact line mentioned in this RFC