Schlumberger operates in more than 100 tax jurisdictions, where statutory tax rates generally vary from 0% to 35%.

Income (loss) before taxes subject to United States and non-United States income taxes was as follows:

(Stated in millions)

	2019			2018			2017
United States	$	(8,991	)	$	(55	)	$	(841	)
Outside United States		(1,427	)		2,679			(342	)
	$	(10,418	)	$	2,624		$	(1,183	)

Schlumberger recorded net pretax charges of $12.901 billion in 2019 ($8.769 billion in the US and $4.132 billion outside the US); $141 million in 2018 ($102 million in the US and $39 million outside the US); and $3.764 billion in 2017 ($533 million in the US and $3.231 billion outside the US). These charges and credits are included in the table above and are more fully described in Note 3 – Charges and Credits.

(Stated in millions)

	2019			2018
Postretirement benefits	$	51		$	122
Intangible assets		(1,833	)		(2,110	)
Investments in non-US subsidiaries		(220	)		(223	)
Fixed assets, net		434			(140	)
Inventories		155			111
Foreign tax credits		312			343
Other, net		610			456
	$	(491	)	$	(1,441	)

The above deferred tax balances at December 31, 2019 and 2018 were net of valuation allowances relating to net operating losses in certain countries of $82 million and $87 million, respectively.

Schlumberger generally does not provide for taxes related to its undistributed earnings because such earnings either would not be taxable when remitted or they are considered to be indefinitely reinvested. Taxes that would be incurred if the undistributed earnings of other Schlumberger subsidiaries were distributed to their ultimate parent company would not be material.

(Stated in millions)

	2019			2018			2017
Current:
United States-Federal	$	(81	)	$	124		$	(170	)
United States-State		11			(50	)		57
Outside United States		770			618			703
		700			692			590
Deferred:
United States-Federal	$	(660	)	$	(143	)	$	(225	)
United States-State		(93	)		(4	)		4
Outside United States		(257	)		(69	)		(47	)
Valuation allowance		(1	)		(29	)		8
		(1,011	)		(245	)		(260	)
	$	(311	)	$	447		$	330

A reconciliation of the United States statutory federal tax rate to the consolidated effective tax rate follows:

	2019			2018			2017
US federal statutory rate		21	%		21	%		35	%
State tax		-			(2	)		-
Non-US income taxed at different rates		-			(2	)		29
Charges and credits (See Note 3)		(19	)		-			(93	)
Enactment of US tax reform (See Note 3)		-			-			(6	)
Other		1			-			7
		3	%		17	%		(28	)%

A number of the jurisdictions in which Schlumberger operates have tax laws that are not fully defined and are evolving. Schlumberger’s tax filings are subject to regular audit by the tax authorities. These audits may result in assessments for additional taxes that are resolved with the tax authorities or, potentially, through the courts. Tax liabilities are recorded based on estimates of additional taxes that will be due upon the conclusion of these audits. Due to the uncertain and complex application of tax regulations, the ultimate resolution of audits may result in liabilities which could be materially different from these estimates.

A reconciliation of the beginning and ending amount of liabilities associated with uncertain tax positions for the years ended December 31, 2019, 2018 and 2017 is as follows:

(Stated in millions)

	2019			2018			2017
Balance at beginning of year	$	1,433		$	1,393		$	1,419
Additions based on tax positions related to the current year		86			88			132
Additions for tax positions of prior years		65			145			58
Impact of changes in exchange rates		2			(41	)		23
Settlements with tax authorities		(50	)		(22	)		(41	)
Reductions for tax positions of prior years		(176	)		(57	)		(157	)
Reductions due to the lapse of the applicable statute of limitations		(59	)		(73	)		(41	)
	$	1,301		$	1,433		$	1,393

The amounts above exclude accrued interest and penalties of $188 million, $205 million and $195 million at December 31, 2019, 2018 and 2017, respectively. Schlumberger classifies interest and penalties relating to uncertain tax positions within Tax expense (benefit) in the Consolidated Statement of Income (Loss).

The following table summarizes the tax years that are either currently under audit or remain open and subject to examination by the tax authorities in the most significant jurisdictions in which Schlumberger operates:

In certain of the jurisdictions noted above, Schlumberger operates through more than one legal entity, each of which may have different open years subject to examination. The table above presents the open years subject to examination for the most material of the legal entities in each jurisdiction. Additionally, it is important to note that tax years are technically not closed until the statute of limitations in each jurisdiction expires. In the jurisdictions noted above, the statute of limitations can extend beyond the open years subject to examination.