Restructuring Charges (Tables)

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Charges

In connection with the Structural Simplification cost savings program, Mattel recorded severance and other restructuring costs in the following cost and expense categories within the consolidated statements of operations:

	For the Year Ended
	December 31, 2019		December 31, 2018
	(In thousands)
Cost of sales (a)	$	—	$	5,741
Other selling and administrative (b)	21,516		104,089
	$	21,516	$	109,830

(a) Severance and other restructuring costs recorded within cost of sales include plant restructuring charges.

(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 13 to the Consolidated Financial Statements—Segment Information."

The following table summarizes Mattel's severance and other restructuring costs activity related to the Structural Simplification cost savings program for the year ended December 31, 2019:

	Liability at December 31, 2018		Charges		Payments/Utilization			Liability at December 31, 2019
	(In thousands)
Severance	$	27,670	$	11,742	$	(30,010	)	$	9,402
Other restructuring costs (a)	13,722		9,774		(16,905		)	6,591
	$	41,392	$	21,516	$	(46,915	)	$	15,993

(a)

Consists primarily of consulting fees.

n connection with the Capital Light program, Mattel recorded severance and other restructuring costs in the following cost and expense categories within the consolidated statements of operations:

	For the Year Ended December 31, 2019
	(In thousands)
Cost of sales (a)	$	18,579
Other selling and administrative (b)	18,992
	$	37,571

(a) Severance and other restructuring costs recorded within cost of sales include plant restructuring charges.

(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 13 to the Consolidated Financial Statements—Segment Information."

The following table summarizes Mattel's severance and other restructuring charges activity related to the Capital Light program for the year ended December 31, 2019:

	Liability at December 31, 2018		Charges		Payments/Utilization			Liability at December 31, 2019
	(In thousands)
Severance	$	—	$	18,992	$	(12,841	)	$	6,151
Other restructuring charges (a)	—		18,579		(7,095		)	11,484
	$	—	$	37,571	$	(19,936	)	$	17,635

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(a)

Consists primarily of plant restructuring non-cash charges and exit obligation.