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 three months ended March 31, 2022 and 2021 respectively:


	For the Three Months Ended
	March 31, 2022		March 31, 2021
	(In thousands)
Cost of sales (a)	$	2,669	$	1,932
Other selling and administrative expenses (b)	6,414		5,710
	$	9,083	$	7,642

(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 21 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, 2021		Charges (a)		Payments/Utilization		Liability at March 31, 2022
	(In thousands)
Severance	$	12,411	$	3,518	$	(3,901)	$	12,028
Other restructuring charges	2,834		5,565		(5,178)		3,221
	$	15,245	$	9,083	$	(9,079)	$	15,249


	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 and commercial and corporate functions.

As of March 31, 2022, Mattel had recorded cumulative severance and other restructuring charges related to the Program of approximately $95 million, which included approximately $23 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 three months ended March 31, 2021, in connection 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.