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Restructuring Charges | 12 Months Ended
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Dec. 31, 2019
Restructuring and Related Activities [Abstract] |
Restructuring Charges | Restructuring Charges Structural Simplification Cost Savings Program During the third quarter of 2017, Mattel initiated its Structural Simplification cost savings program. The major initiatives of the Structural Simplification cost savings program include:
• | Reducing manufacturing complexity, including SKU reduction, and implementing process improvement initiatives at owned and co-manufacturing facilities;
• | Streamlining the organizational structure and reducing headcount expense to better align with the revenue base; and
• | Optimizing advertising spend.
Mattel completed its Structural Simplification cost savings program as of December 31, 2019. In connection with the Structural Simplification cost savings program, Mattel recorded severance and other restructuring costs in the following cost and expense categories within the consolidated statements of operations:
| For the Year Ended
| December 31, 2019 |  | December 31, 2018
| (In thousands)
Cost of sales (a) | $ | — |  |  | $ | 5,741 |
Other selling and administrative (b) | 21,516 |  |  | 104,089 |
| $ | 21,516 |  |  | $ | 109,830 |
(a) | Severance and other restructuring costs recorded within cost of sales include plant restructuring charges.
(b) | Severance and other restructuring costs recorded within other selling and administrative expenses in the consolidated statements of operations are included in Corporate and Other expense in "Note 13 to the Consolidated Financial Statements—Segment Information."
The following table summarizes Mattel's severance and other restructuring costs activity related to the Structural Simplification cost savings program for the year ended December 31, 2019:
| Liability at December 31, 2018 |  | Charges |  | Payments/Utilization |  | Liability at December 31, 2019
| (In thousands)
Severance | $ | 27,670 |  |  | $ | 11,742 |  |  | $ | (30,010 | ) |  | $ | 9,402 |
Other restructuring costs (a) | 13,722 |  |  | 9,774 |  |  | (16,905 | ) |  | 6,591 |
| $ | 41,392 |  |  | $ | 21,516 |  |  | $ | (46,915 | ) |  | $ | 15,993 |
(a) | Consists primarily of consulting fees.
Mattel has recorded cumulative severance and other restructuring charges of $176.5 million related to the Structural Simplification cost savings program. Capital Light Program During the first quarter of 2019, Mattel announced the commencement of its Capital Light program to optimize Mattel's manufacturing footprint (including the sale or consolidation of manufacturing facilities), increase the productivity of its plant infrastructure, and achieve additional efficiencies across its entire supply chain. In connection with the Capital Light program, Mattel recorded severance and other restructuring costs in the following cost and expense categories within the consolidated statements of operations:
| For the Year Ended December 31, 2019
| (In thousands)
Cost of sales (a) | $ | 18,579 |
Other selling and administrative (b) | 18,992 |
| $ | 37,571 |
(a) | Severance and other restructuring costs recorded within cost of sales include plant restructuring charges.
(b) | Severance and other restructuring costs recorded within other selling and administrative expenses in the consolidated statements of operations are included in Corporate and Other expense in "Note 13 to the Consolidated Financial Statements—Segment Information."
The following table summarizes Mattel's severance and other restructuring charges activity related to the Capital Light program for the year ended December 31, 2019:
| Liability at December 31, 2018 |  | Charges |  | Payments/Utilization |  | Liability at December 31, 2019
| (In thousands)
Severance | $ | — |  |  | $ | 18,992 |  |  | $ | (12,841 | ) |  | $ | 6,151 |
Other restructuring charges (a) | — |  |  | 18,579 |  |  | (7,095 | ) |  | 11,484 |
| $ | — |  |  | $ | 37,571 |  |  | $ | (19,936 | ) |  | $ | 17,635 |
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(a) | Consists primarily of plant restructuring non-cash charges and exit obligation.
To date, Mattel has recorded cumulative severance and other restructuring charges of $37.6 million, which includes non-cash charges of approximately $11 million. Mattel expects to incur total severance and restructuring charges, excluding non-cash charges, of approximately $35 million related to the Capital Light program.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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