When solving long-horizon tasks, it is intriguing to decompose the high-level task into subtasks. Decomposing experiences into reusable subtasks can improve data efficiency, accelerate policy generalization, and in general provide promising solutions to multi-task reinforcement learning and imitation learning problems. However, the concept of subtasks is not sufficiently understood and modeled in previous works, and these works overlook the true structure of the data generation process: subtasks are the results of a selection mechanism on actions, rather than because of underlying confounders or intermediates. Specifically, we provide the theory to identify, and experiments to verify the existence of selection variables in data. These selections serve as subgoals that indicate subtasks and guide policy. In light of this idea, we develop a sequential non-negative matrix factorization (seq-NMF) method to learn these subgoals and extract meaningful behavior patterns as subtasks. Our empirical results on a challenging Kitchen environment demonstrate that the learned subtasks effectively enhance the generalization to new tasks in multi-task imitation learning scenarios. The codes are provided in this link.