
	For the Three Months Ended				For the Six Months Ended
	June 30, 2022		June 30, 2021		June 30, 2022		June 30, 2021
	(In thousands)
Cost of sales (a)	$	5,760	$	(151)	$	8,429	$	1,782
Other selling and administrative expenses (b)	5,747		11,444		12,161		17,154
	$	11,507	$	11,293	$	20,590	$	18,936

(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 six months ended June 30, 2022 and 2021, respectively:


	Liability at December 31, 2021		Charges (a)		Payments/Utilization		Liability at June 30, 2022
	(In thousands)
Severance	$	12,411	$	11,754	$	(9,011)	$	15,154
Other restructuring charges	2,834		8,836		(10,705)		965
	$	15,245	$	20,590	$	(19,716)	$	16,119


	Liability at December 31, 2020		Charges (a)		Payments/Utilization		Liability at June 30, 2021
	(In thousands)
Severance	$	5,294	$	10,374	$	(4,537)	$	11,131
Other restructuring charges	30		8,562		(5,417)		3,175
	$	5,324	$	18,936	$	(9,954)	$	14,306

(a) Other restructuring charges consist primarily of charges associated with the consolidation of manufacturing facilities and restructuring of commercial and corporate functions.