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 Three Months Ended
	March 31, 2021		March 31, 2020
	(In thousands)
Cost of sales (a)	$	1,932	$	3,057
Other selling and administrative expenses (b)	5,710		2,746
	$	7,642	$	5,803

(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 Program for the three months ended March 31, 2021:


	Liability at December 31, 2020		Charges (a)		Payments/Utilization		Liability at March 31, 2021
	(In thousands)
Severance	$	5,294	$	4,342	$	(1,405)	$	8,231
Other restructuring charges	30		3,300		(3,071)		259
	$	5,324	$	7,642	$	(4,476)	$	8,490

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