Mattel's Optimizing for Growth program is a multi-year cost savings program that integrates and expands upon the previously announced Capital Light program (the "Program"). In February 2023, the Program was expanded to include additional initiatives, including actions to further streamline Mattel's organizational structure.

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 Year Ended
	December 31, 2022		December 31, 2021		December 31, 2020
	(In thousands)
Cost of sales (a)	$	10,685	$	2,885	$	5,656
Other selling and administrative expenses (b)	23,592		32,266		7,245
	$	34,277	$	35,151	$	12,901

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

The following tables summarize Mattel's severance and other restructuring charges activity within operating income related to the Program:


	Liability at December 31, 2021		Charges (a)		Payments/Utilization		Liability at December 31, 2022
	(In thousands)
Severance	$	12,411	$	14,729	$	(17,785)	$	9,355
Other restructuring charges	2,834		19,548		(18,842)		3,540
	$	15,245	$	34,277	$	(36,627)	$	12,895


	Liability at December 31, 2020		Charges (a)		Payments/Utilization		Liability at December 31, 2021
	(In thousands)
Severance	5,294		$	17,979	$	(10,862)	$	12,411
Other restructuring charges	30		17,172		(14,368)		2,834
	$	5,324	$	35,151	$	(25,230)	$	15,245

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

As of December 31, 2022, Mattel had recorded cumulative severance and other restructuring charges related to the Program of approximately $165 million, which include approximately $73 million of non-cash charges, including $45.4 million recognized within non-operating expense, net, during 2022 related to the liquidation of Mattel's subsidiary in Argentina. Furthermore, cumulatively, in conjunction with previous actions taken under the Capital Light program, total expected cash expenditures are approximately $175 to $205 million and total expected non-cash charges are approximately $70 to $75 million.

During 2021, in conjunction with the Program, Mattel completed the sale of a manufacturing plant based in Mexico, which included land and buildings, resulting in a pre-tax gain of $15.8 million.

In connection with Mattel's continued efforts to streamline its organizational structure and restore profitability, in May 2020, Mattel committed to a planned 4% reduction in its non-manufacturing workforce.