In connection with the Capital Light program, Mattel recorded severance and other restructuring charges within the consolidated statements of operations as follows:


	For the Three Months Ended						For the Six Months Ended
	June 30, 2020		June 30, 2019		June 30, 2020		June 30, 2019
	(In thousands)
Cost of sales (a)	$	1,407	$	3,483	$	4,464	$	3,483
Other selling and administrative expenses (b)	1,374		7,971		4,120		7,971
	$	2,781	$	11,454	$	8,584	$	11,454

(a)Severance and other restructuring costs recorded within cost of sales in the consolidated statements of operations include charges associated with the consolidation of manufacturing facilities.

(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 22 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 six months ended June 30, 2020:


	Liability at December 31, 2019		Charges (a)		Payments/Utilization		Liability at June 30, 2020
	(In thousands)
Severance	$	6,151	$	4,120	$	(1,865)	$	8,406
Other restructuring charges	11,484		4,464		(6,906)		9,042
	$	17,635	$	8,584	$	(8,771)	$	17,448

(a)Other restructuring charges consist primarily of expenses associated with the consolidation of manufacturing facilities.

The following table summarizes Mattel's severance charges activity related to other cost savings actions for the six months ended June 30, 2020:


	Liability at December 31, 2019		Charges (a)		Payments/Utilization		Liability at June 30, 2020
	(In thousands)
Severance (a)	$	—	$	14,505	$	(4,947)	$	9,558

(a)Severance charges recorded within other selling and administrative expenses in the consolidated statements of operations are included in corporate and other expense in "Note 22 to the Consolidated Financial Statements—Segment Information."