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Income Taxes
3 Months Ended
Aug. 03, 2019
Income Tax Disclosure [Abstract]  
Income Taxes
Note 14. Income Taxes

We calculate the provision for income taxes during interim reporting periods by applying an estimate of the annual effective tax rate for the full fiscal year to “ordinary” income or loss (pre-tax income or loss excluding unusual or infrequently occurring discrete items) for the reporting period. Due to various factors and operating in multiple state and foreign jurisdictions, our effective tax rate is subject to fluctuation. We recorded an effective tax rate of 12.6 percent for the three months ended August 3, 2019 and an effective tax rate benefit of 13.1 percent for the three months ended July 28, 2018. The changes in the effective tax rates are primarily driven by the benefit of research and development tax credits and foreign tax credits proportionate to pre-tax book income for each period.

We are subject to U.S. federal income tax as well as income taxes of multiple state and foreign jurisdictions. Fiscal years 2016, 2017, 2018 and 2019 remain open to federal tax examinations, and fiscal years 2015, 2016, 2017, 2018 and 2019 remain open for various state income tax examinations.  Certain subsidiaries are also subject to income tax in several foreign jurisdictions which have open tax years varying by jurisdiction beginning in fiscal 2009. In the event of any future tax assessments, we have elected to record the income taxes and any related interest and penalties as income tax expense in our condensed consolidated statement of operations.

As of August 3, 2019, undistributed earnings of our foreign subsidiaries were considered to be reinvested indefinitely. Additionally, we had $727 of unrecognized tax benefits which would reduce our effective tax rate if recognized.