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Restructuring Charges | 12 Months Ended
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Dec. 31, 2021
Restructuring and Related Activities [Abstract] |
Restructuring Charges | Restructuring Charges Optimizing for Growth (formerly Capital Light) In February 2021, Mattel announced the Optimizing for Growth program, a multi-year cost savings program that integrates and expands upon the previously announced Capital Light program, which commenced in 2019 (the "Program"). 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, 2021 |  | December 31, 2020 |  | December 31, 2019
| (In thousands)
Cost of sales (a) | $ | 2,885 |  |  | $ | 5,656 |  |  | $ | 18,579 |
Other selling and administrative expenses (b) | 32,266 |  |  | 7,245 |  |  | 18,992 |
| $ | 35,151 |  |  | $ | 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 tables summarize Mattel's severance and other restructuring charges activity related to the Program:
| Liability at December 31, 2020 |  | Charges (a) |  | Payments/Utilization |  | Liability at December 31, 2021
| (In thousands)
Severance | $ | 5,294 |  |  | $ | 17,979 |  |  | $ | (10,862) |  |  | $ | 12,411 |
Other restructuring charges | 30 |  |  | 17,172 |  |  | (14,368) |  |  | 2,834 |
| $ | 5,324 |  |  | $ | 35,151 |  |  | $ | (25,230) |  |  | $ | 15,245 |
(a)Other restructuring charges consist primarily of expenses associated with the consolidation of manufacturing facilities and restructuring of commercial and corporate functions.
| Liability at December 31, 2019 |  | Charges (b) |  | 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 |
(b) Other restructuring charges consist primarily of expenses associated with the consolidation of manufacturing facilities. As of December 31, 2021, Mattel had recorded cumulative severance and other restructuring charges related to the Program of approximately $86 million, which include approximately $21 million of non-cash charges. Furthermore, cumulatively, in conjunction with previous actions taken under the Capital Light program, total expected cash expenditures are approximately $140 to $165 million and total expected non-cash charges are $70 to $75 million. During the year ended December 31, 2021, in conjunction with the Program, Mattel completed the sale of a manufacturing plant based in Mexico, which included land and buildings, resulting in a pre-tax gain of $15.8 million. Other Cost Savings Actions In connection with Mattel's continued efforts to streamline its organizational structure and restore profitability, in May 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. During the year ended December 31, 2020, Mattel recorded additional severance and other restructuring charges of approximately $28 million, of which approximately $19 million related to actions taken to streamline Mattel's organizational structure and approximately $9 million related to actions initiated in 2019 associated with the Structural Simplification cost savings program.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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