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Restructuring Charges (Tables) | 9 Months Ended
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Sep. 30, 2023
Restructuring and Related Activities [Abstract] |
Schedule of Severance and Other Restructuring Costs | In connection with the Program, Mattel recorded severance and other restructuring costs in the following cost and expense categories within operating income in the consolidated statements of operations:
| For the Three Months Ended |  | For the Nine Months Ended
| September 30, 2023 |  | September 30, 2022 |  | September 30, 2023 |  | September 30, 2022
| (In thousands)
Cost of sales (a) | $ | (76) |  |  | $ | 1,366 |  |  | $ | (1,276) |  |  | $ | 9,795 |
Other selling and administrative expenses (b) | 3,082 |  |  | 4,441 |  |  | 31,550 |  |  | 16,602 |
| $ | 3,006 |  |  | $ | 5,807 |  |  | $ | 30,274 |  |  | $ | 26,397 |
(a)Severance and other restructuring charges recorded within cost of sales in the consolidated statements of operations are included in segment operating income in "Note 21 to the Consolidated Financial Statements—Segment Information." (b)Severance and other restructuring charges 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."
Schedule of Severance and Other Restructuring Charges Activity | The following tables summarize Mattel's severance and other restructuring charges activity within operating income related to the Program:
| Liability at December 31, 2022 |  | Charges |  | Payments/Utilization |  | Liability at September 30, 2023
| (In thousands)
Severance | $ | 9,355 |  |  | $ | 21,607 |  |  | $ | (20,104) |  |  | $ | 10,858 |
Other restructuring charges (a) | 3,540 |  |  | 8,667 |  |  | (10,650) |  |  | 1,557 |
| $ | 12,895 |  |  | $ | 30,274 |  |  | $ | (30,754) |  |  | $ | 12,415 |
| Liability at December 31, 2021 |  | Charges |  | Payments/Utilization |  | Liability at September 30, 2022
| (In thousands)
Severance | $ | 12,411 |  |  | $ | 14,021 |  |  | $ | (12,290) |  |  | $ | 14,142 |
Other restructuring charges (a) | 2,834 |  |  | 12,376 |  |  | (14,278) |  |  | 932 |
| $ | 15,245 |  |  | $ | 26,397 |  |  | $ | (26,568) |  |  | $ | 15,074 |
(a)Other restructuring charges consist primarily of expenses associated with the restructuring of commercial and corporate functions and consolidation of manufacturing facilities.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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