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 charges within the consolidated statements of operations as follows:


	For the Three Months Ended				For the Nine Months Ended
	September 30, 2020		September 30, 2019		September 30, 2020		September 30, 2019
	(In thousands)
Cost of sales (a)	$	348	$	8,430	$	4,812	$	11,913
Other selling and administrative expenses (b)	2,259		7,908		6,379		15,879
	$	2,607	$	16,338	$	11,191	$	27,792

(a)Severance and other restructuring costs recorded within cost of sales in the consolidated statements of operations include charges associated with the consolidation of manufacturing facilities.

(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 22 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 nine months ended September 30, 2020:


	Liability at December 31, 2019		Charges (a)		Payments/Utilization		Liability at September 30, 2020
	(In thousands)
Severance	$	6,151	$	6,039	$	(7,197)	$	4,993
Other restructuring charges	11,484		5,152		(16,548)		88
	$	17,635	$	11,191	$	(23,745)	$	5,081

(a)Other restructuring charges consist primarily of expenses associated with the consolidation of manufacturing facilities.

As of September 30, 2020, Mattel has recorded cumulative severance and other restructuring charges related to the Capital Light program of $48.8 million, which include approximately $14 million of non-cash charges. Mattel expects to incur total severance and other restructuring charges, excluding non-cash charges, of approximately $38 million related to the Capital Light program.

In connection with Mattel’s continued efforts to streamline its organizational structure and restore profitability, on May 4, 2020, Mattel committed to a planned 4% reduction in its non-manufacturing workforce. The timing of this action was accelerated due to the impact of COVID-19.

The following table summarizes Mattel's severance charges activity related to other cost savings actions for the nine months ended September 30, 2020:


	Liability at December 31, 2019		Charges (a)		Payments/Utilization		Liability at September 30, 2020
	(In thousands)
Severance (a)	$	—	$	18,142	$	(9,203)	$	8,939

(a)Severance charges recorded within other selling and administrative expenses in the consolidated statements of operations are included in corporate and other expense in "Note 22 to the Consolidated Financial Statements—Segment Information."

Mattel expects to incur additional severance and restructuring charges of approximately $2 million related to other cost savings actions, consisting solely of cash expenditures for employee termination and severance costs, through the end of 2020.