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 Nine Months Ended
	September 30, 2021		September 30, 2020		September 30, 2021		September 30, 2020
	(In thousands)
Cost of sales (a)	$	148	$	348	$	1,930	$	4,812
Other selling and administrative expenses (b)	9,258		2,259		26,411		6,379
	$	9,406	$	2,607	$	28,341	$	11,191

(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 nine months ended September 30, 2021:


	Liability at December 31, 2020		Charges (a)		Payments/Utilization		Liability at September 30, 2021
	(In thousands)
Severance	$	5,294	$	15,277	$	(7,716)	$	12,855
Other restructuring charges	30		13,064		(10,179)		2,915
	$	5,324	$	28,341	$	(17,895)	$	15,770

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