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.