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Restructuring Charges | 9 Months Ended
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Sep. 30, 2022
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 Three Months Ended |  | For the Nine Months Ended
| September 30, 2022 |  | September 30, 2021 |  | September 30, 2022 |  | September 30, 2021
| (In thousands)
Cost of sales (a) | $ | 1,366 |  |  | $ | 148 |  |  | $ | 9,795 |  |  | $ | 1,930 |
Other selling and administrative expenses (b) | 4,441 |  |  | 9,258 |  |  | 16,602 |  |  | 26,411 |
| $ | 5,807 |  |  | $ | 9,406 |  |  | $ | 26,397 |  |  | $ | 28,341 |
(a)Severance and other restructuring costs recorded within cost of sales in the consolidated statements of operations are included in segment operating income (loss) in "Note 21 to the Consolidated Financial Statements—Segment Information." (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 for the nine months ended September 30, 2022 and 2021, respectively:
| Liability at December 31, 2021 |  | Charges (a) |  | Payments/Utilization |  | Liability at September 30, 2022
| (In thousands)
Severance | $ | 12,411 |  |  | $ | 14,021 |  |  | $ | (12,290) |  |  | $ | 14,142 |
Other restructuring charges | 2,834 |  |  | 12,376 |  |  | (14,278) |  |  | 932 |
| $ | 15,245 |  |  | $ | 26,397 |  |  | $ | (26,568) |  |  | $ | 15,074 |
| 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 restructuring of commercial and corporate functions. As of September 30, 2022, Mattel had recorded cumulative severance and other restructuring charges related to the Program of approximately $112 million, which included approximately $26 million of non-cash charges. Furthermore, cumulatively, in conjunction with previous actions taken under the Capital Light program, total expected cash expenditures are approximately $165 to $190 million and total expected non-cash charges are approximately $70 to $75 million.

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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 https://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 https://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 https://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 https://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 https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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