In connection with the 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, 2020		December 31, 2019
	(In thousands)
Cost of sales (a)	$	5,656	$	18,579
Other selling and administrative (b)	7,245		18,992
	$	12,901	$	37,571

(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 13 to the Consolidated Financial Statements—Segment Information."

The following table summarizes Mattel's severance and other restructuring charges activity related to the Program for the year ended December 31, 2020:


	Liability at December 31, 2019		Charges (a)		Payments/Utilization		Liability at December 31, 2020
	(In thousands)
Severance	$	6,151	$	6,874	$	(7,731)	$	5,294
Other restructuring charges	11,484		6,027		(17,481)		30
	$	17,635	$	12,901	$	(25,212)	$	5,324

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

The following table summarizes Mattel's severance charges activity related to other cost savings actions for the year ended December 31, 2020:


	Liability at December 31, 2019	Charges (a)	Payments/Utilization	Liability at December 31, 2020
	(In thousands)
Severance	—	18,600	(12,675)	5,925

(a)Severance charges recorded within other selling and administrative expense in the consolidated statements of operations are included in corporate and other expense in "Note 13 to the Consolidated Financial Statements—Segment Information."