Restructuring Charges (Tables)

9 Months Ended

Sep. 30, 2018

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 Three Months Ended				For the Nine Months Ended
	September 30, 2018		September 30, 2017		September 30, 2018		September 30, 2017
	(In thousands)
Cost of sales(a)	$	5,741	$	—	$	5,741	$	—
Other selling and administrative(b)	25,472		—		98,183		—
	$	31,213	$	—	$	103,924	$	—

________________________________________________________________________

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

The following table summarizes Mattel's severance and other restructuring costs activity for the nine months ended September 30, 2018:

	Liability at December 31, 2017		Charges		Payments/Utilization			Liability at September 30, 2018
	(In thousands)
Severance	$	29,794	$	61,735	$	(48,611	)	$	42,918
Other restructuring costs (a)	5,394		42,189		(37,164		)	10,419
	$	35,188	$	103,924	$	(85,775	)	$	53,337

______________________________________________________________________

(a) Consists primarily of consulting fees.