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Restructuring Charges (Tables)

9 Months Ended

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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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.

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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.

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