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.