Restructuring Charges (Tables)

3 Months Ended

Mar. 31, 2020

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Charges

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 March 31, 2020
	(In thousands)
Cost of sales (a)	$	3,057
Other selling and administrative expenses (b)	2,746
	$	5,803

 _______________________________________

(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 three months ended March 31, 2020:

	Liability at December 31, 2019		Charges (a)		Payments/Utilization			Liability at March 31, 2020
	(In thousands)
Severance	$	6,151	$	2,606	$	(1,481	)	$	7,276
Other restructuring charges	11,484		3,197		(5,622		)	9,059
	$	17,635	$	5,803	$	(7,103	)	$	16,335

 _______________________________________

(a)

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