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.