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				For the Six Months Ended
	June 30, 2021		June 30, 2020		June 30, 2021		June 30, 2020
	(In thousands)
Cost of sales (a)	$	(151)	$	1,407	$	1,782	$	4,464
Other selling and administrative expenses (b)	11,444		1,374		17,154		4,120
	$	11,293	$	2,781	$	18,936	$	8,584

(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 six months ended June 30, 2021:


	Liability at December 31, 2020		Charges (a)		Payments/Utilization		Liability at June 30, 2021
	(In thousands)
Severance	$	5,294	$	10,374	$	(4,537)	$	11,131
Other restructuring charges	30		8,562		(5,417)		3,175
	$	5,324	$	18,936	$	(9,954)	$	14,306

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