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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2010	Feb. 21, 2011	Jun. 30, 2010
Document and Entity Information [Abstract]
Entity Registrant Name	WESCO INTERNATIONAL INC
Entity Central Index Key	0000929008
Document Type	10-K
Document Period End Date	Dec. 31, 2010
Amendment Flag	false
Document Fiscal Year Focus	2010
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1,379.8
Entity Common Stock, Shares Outstanding		43,045,119

Consolidated Balance Sheets - USD ($) $ in Thousands	12 Months Ended
Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2010	Dec. 31, 2009
Current Assets:
Cash and cash equivalents	$ 53,577	$ 112,329
Trade accounts receivable, net of allowance for doubtful accounts of $18,562 and $20,060 in 2010 and 2009, respectively (Note 7)	792,681	635,754
Other accounts receivable	37,223	31,808
Inventories, net	588,848	507,215
Current deferred income taxes (Note 10)	3,046	1,686
Income taxes receivable	18,146	29,135
Prepaid expenses and other current assets	20,165	13,077
Total current assets	1,513,686	1,331,004
Property, buildings and equipment, net (Note 6)	118,045	116,309
Intangible assets, net (Note 3)	160,307	81,308
Goodwill (Note 3)	985,714	863,410
Investment in subsidiary (Note 9)	0	43,957
Deferred income taxes (Note 10)	35,887	33,518
Other assets	13,135	24,687
Total assets	2,826,774	2,494,193
Current Liabilities:
Accounts payable	537,505	453,154
Accrued payroll and benefit costs (Note 12)	66,931	30,949
Current portion of long-term debt (Note 7)	3,988	93,977
Bank overdrafts	27,590	32,191
Current deferred income taxes (Note 10)	4,593	7,301
Other current liabilities	67,626	63,262
Total current liabilities	708,233	680,834
Long-term debt , net of discount of $178,427 and $182,689 in 2010 and 2009	725,893	597,869
Deferred income taxes (Note 10)	210,876	191,068
Other noncurrent liabilities	33,178	28,133
Total liabilities	$ 1,678,180	$ 1,497,904
Commitments and contingencies (Note 14)
Stockholders' Equity:
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding (Note 8)	$ 0	$ 0
Common stock, value	566	560
Additional capital (Note 8)	1,018,683	992,855
Retained earnings	697,676	582,199
Treasury stock, at cost; 17,905,740 and 17,890,459 shares in 2010 and 2009, respectively	(591,007)	(590,353)
Accumulated other comprehensive income	22,633	10,985
Total stockholders' equity	1,148,594	996,289
Total liabilities and stockholders' equity	2,826,774	2,494,193
Class B common stock
Stockholders' Equity:
Common stock, value	43	43
Total stockholders' equity	$ 43	$ 43

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2010	Dec. 31, 2009
Current Assets:
Allowance for doubtful accounts	$ 18,562,000	$ 20,060,000
Liabilities and Stockholders' Equity
Debt Instrument, Unamortized Discount	178,427,000	182,689,000
Stockholders' Equity:
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	210,000,000	210,000,000
Common stock, shares issued	56,576,250	55,967,824
Common stock, shares outstanding	43,009,941	42,416,796
Treasury stock, shares	17,905,740	17,890,459
Class B common stock
Stockholders' Equity:
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	4,339,431	4,339,431
Common stock, shares outstanding	0	0

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Consolidated Statements of Income [Abstract]
Net sales	$ 5,063,862	$ 4,623,954	$ 6,110,840
Cost of goods sold (excluding depreciation and amortization below)	4,065,425	3,724,061	4,904,164
Selling, general and administrative expenses	763,583	693,896	834,278
Depreciation and amortization	23,935	26,045	26,731
Income from operations	210,919	179,952	345,667
Interest expense, net	57,563	53,754	64,152
Gain on debt exchange		(5,962)
Other income (Note 9)	(4,285)	(4,991)	(9,352)
Income before income taxes	157,641	137,151	290,867
Provision for income taxes (Note 10)	42,164	32,063	86,734
Net income	$ 115,477	$ 105,088	$ 204,133
Earnings per share (Note 11)
Basic	$ 2.72	$ 2.49	$ 4.82
Diluted	$ 2.5	$ 2.46	$ 4.71

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Statement [Line Items]
Common stock value, begining balance	$ 996,289
Issuance of treasury stock, value			$ 42
Net income	115,477	$ 105,088	204,133
Common stock value, ending balance	1,148,594	996,289
Comprehensive Income
Statement [Line Items]
Net income	115,477	105,088	204,133
Translation adjustment	11,648	29,323	(44,170)
Comprehensive Income	127,125	134,411	159,963
Common Stock
Statement [Line Items]
Common stock value, begining balance	$ 560	$ 557	$ 546
Beginning Balance, shares	55,967,824	55,788,620	54,663,418
Exercise of stock options, including tax benefit, value	$ 3	$ 3	$ 11
Exercise of stock options, including tax benefit, shares	268,213	179,204	1,125,202
Conversion of 2025 debenture,value	$ 3
Conversion of 2025 debenture,shares	340,213
Common stock value, ending balance	$ 566	$ 560	$ 557
Ending Balance, shares	56,576,250	55,967,824	55,788,620
Additional Paid-in Capital
Statement [Line Items]
Common stock value, begining balance	$ 992,855	$ 886,019	$ 852,221
Exercise of stock options, including tax benefit, value	4,852	2,270	20,904
Stock-based compensation expense	15,751	13,324	12,886
Issuance of treasury stock, value			8
Issuance of convertible debt instruments, net of tax impact of $68,641		106,462
Exchange of debt, net of tax impact of $9,837		(15,220)
Conversion of 2025 debenture,value	5,225
Common stock value, ending balance	1,018,683	992,855	886,019
Retained Earnings
Statement [Line Items]
Common stock value, begining balance	582,199	477,111	272,978
Net income	115,477	105,088	204,133
Common stock value, ending balance	697,676	582,199	477,111
Treasury Stock
Statement [Line Items]
Common stock value, begining balance	$ (590,353)	$ (590,288)	$ (511,478)
Beginning Balance, shares	(17,890,459)	(17,888,089)	(15,858,817)
Exercise of stock options, including tax benefit, value	$ (654)	$ (65)	$ (4,013)
Exercise of stock options, including tax benefit, shares	(15,281)	(2,370)	(96,647)
Issuance of treasury stock, value			$ 42
Issuance of treasury stock, shares			1,264
Share repurchase program, value			$ (74,839)
Share repurchase program, shares			(1,933,889)
Common stock value, ending balance	$ (591,007)	$ (590,353)	$ (590,288)
Ending Balance, shares	(17,905,740)	(17,890,459)	(17,888,089)
Accumulated Other Comprehensive Income
Statement [Line Items]
Common stock value, begining balance	$ 10,985	$ (18,338)	$ 25,832
Translation adjustment	11,648	29,323	(44,170)
Common stock value, ending balance	22,633	10,985	(18,338)
Class B common stock
Statement [Line Items]
Common stock value, begining balance	$ 43	$ 43	$ 43
Beginning Balance, shares	4,339,431	4,339,431	4,339,431
Common stock value, ending balance	$ 43	$ 43	$ 43
Ending Balance, shares	4,339,431	4,339,431	4,339,431

Consolidated Statements of Stockholders' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Common Stock
Statement [Line Items]
Excess tax benefit from stock-based compensation	$ 3,082	$ 895	$ 10,193
Additional Paid-in Capital
Statement [Line Items]
Excess tax benefit from stock-based compensation	3,082	895	10,193
Excess tax benefit from convertible debt instruments		68,641
Excess tax benefit from exchange of debt		9,837
Treasury Stock
Statement [Line Items]
Excess tax benefit from stock-based compensation	$ 3,082	$ 895	$ 10,193

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Operating Activities:
Net income	$ 115,477	$ 105,088	$ 204,133
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	23,935	26,045	26,731
Stock-based compensation expense	15,752	13,324	12,886
Amortization of debt issuance costs	2,584	3,494	3,374
Amortization of debt discount	4,262	11,806	14,512
Gain on debt exchange		(5,962)
(Gain) loss on sale of property, buildings and equipment	(224)	123	(2,042)
Loss on sale of subsidiary			3,005
Asset impairment charge	3,793
Equity income, net of distributions in 2010, 2009 and 2008 of $1,864, $5,658 and 8,684, respectively	(2,420)	668	(668)
Excess tax benefit from stock-based compensation	(3,217)	(1,250)	(10,193)
Interest related to uncertain tax positions	4,980	969	366
Deferred income taxes	20,982	(7,959)	(3,746)
Changes in assets and liabilities:
Trade and other receivables, net	(118,478)	179,662	28,352
Inventories, net	(33,956)	107,848	26,556
Prepaid expenses and other current assets	12,641	(12,492)	7,566
Accounts payable	53,902	(114,289)	(31,198)
Accrued payroll and benefit costs	34,422	(19,418)	(615)
Other current and noncurrent liabilities	(7,152)	4,007	842
Net cash provided by operating activities	127,283	291,664	279,861
Investing Activities:
Capital expenditures	(15,132)	(12,970)	(35,284)
Acquisition payments	(265,397)	(262)	(12,080)
Proceeds from sale of subsidiary	40,000		60,000
Equity distribution	4,054	2,420
Collection of note receivable	15,000
Proceeds from sale of assets	932	120	3,794
Net cash (used) provided by investing activities	(220,543)	(10,692)	16,430
Financing Activities:
Short-term borrowings, net			(185,000)
Proceeds from issuance of long-term debt	1,454,479	403,700	898,900
Repayments of long-term debt	(1,419,526)	(657,385)	(890,063)
Debt issuance costs	(2,553)	(13,749)	(426)
Proceeds from the exercise of stock options	1,771	1,377	10,722
Excess tax benefit from stock-based compensation	3,217	1,250	10,193
Repurchase of common stock	(655)	(64)	(78,852)
(Decrease) increase in bank overdrafts	(4,601)	1,823	(28,581)
Payments on capital lease obligations	(1,497)	(1,897)	(1,882)
Net cash provided (used) by financing activities	30,635	(264,945)	(264,989)
Effect of exchange rate changes on cash and cash equivalents	3,873	9,964	(17,261)
Net change in cash and cash equivalents	(58,752)	25,991	14,041
Cash and cash equivalents at the beginning of period	112,329	86,338	72,297
Cash and cash equivalents at the end of period	53,577	112,329	86,338
Supplemental disclosures:
Cash paid for interest	46,899	32,113	48,151
Cash paid for taxes	11,044	45,185	74,460
Non-cash investing and financing activities:
Property, buildings and equipment acquired through capital leases	$ 301	$ 781	2,610
Issuance of treasury stock			$ 42

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Adjustments to reconcile net income to net cash provided by operating activities:
Equity method investment distributions	$ 1,864	$ 5,658	$ 8,684

Organization	12 Months Ended
Organization	Dec. 31, 2010
Organization [Abstract]
ORGANIZATION	1. ORGANIZATION WESCO International, Inc. and its subsidiaries (collectively, “WESCO”), headquartered in Pittsburgh, Pennsylvania, is a full-line distributor of electrical, industrial and communications maintenance, repair and operating (“MRO”) and original equipment manufactures (“OEM”) products, construction materials, and advanced supply chain management and logistics services used primarily in the industrial, construction, utility and commercial, institutional and government markets. We serve over 100,000 customers globally, through approximately 400 full service branches and seven distribution centers located primarily in the United States, Canada and Mexico, with additional locations in the United Kingdom, Singapore, China, Australia, Africa and the United Arab Emirates.

Accounting Policies

12 Months Ended

Dec. 31, 2010

Accounting Policies [Abstract]

ACCOUNTING POLICIES

2. ACCOUNTING POLICIES

Basis of Consolidation

The consolidated financial statements include the accounts of WESCO International, Inc. (“WESCO International”) and all of its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions WESCO may undertake in the future, actual results may ultimately differ from the estimates.

Revenue Recognition

Revenues are recognized for product sales when title, ownership and risk of loss pass to the customer or for services when the service is rendered. In the case of stock sales and special orders, a sale occurs at the time of shipment from our distribution point, as the terms of WESCO’s sales are FOB shipping point. In cases where we process customer orders but ship directly from our suppliers, revenue is recognized once product is shipped and title has passed. For some of our customers, we provide services such as inventory management or other specific support. Revenues are recognized upon evidence of fulfillment of the agreed upon services. In all cases, revenue is recognized once the sales price to our customer is fixed or is determinable and WESCO has reasonable assurance as to the collectability.

Supplier Volume Rebates

WESCO receives volume rebates from certain suppliers based on contractual arrangements with such suppliers. An asset, included within other accounts receivable on the balance sheet, represents the estimated amounts due to WESCO under the rebate provisions of such contracts. The corresponding rebate income is recorded as a reduction of cost of goods sold. The appropriate level of such income is derived from the level of actual purchases made by WESCO from suppliers. Receivables under the supplier rebate program were $31.0 million at December 31, 2010 and $21.6 million at December 31, 2009. Supplier volume rebate rates have historically ranged between approximately 0.8% and 1.2% of sales depending on market conditions. In 2010, the rebate rate was above the historical average rate of approximately 1.0% of sales and toward the high end of the historical range.

Shipping and Handling Costs and Fees

WESCO records the costs and fees associated with transporting its products to customers as a component of selling, general and administrative expenses. These costs totaled $42.4 million, $49.2 million and $59.4 million in 2010, 2009 and 2008, respectively.

Cash Equivalents

Cash equivalents are defined as highly liquid investments with original maturities of 90 days or less when purchased.

Asset Securitization

WESCO maintains control of the receivables transferred pursuant to its accounts receivable securitization program (the “Receivables Facility”); therefore the transfers do not qualify for “sale” treatment. As a result, the transferred receivables remain on the balance sheet, and WESCO recognizes the related secured borrowing. The expenses associated with the Receivables Facility are reported as interest expense in the statement of income.

Allowance for Doubtful Accounts

WESCO maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. WESCO has a systematic procedure using estimates based on historical data and reasonable assumptions of collectability made at the local branch level and on a consolidated corporate basis to calculate the allowance for doubtful accounts. If the financial condition of WESCO’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The allowance for doubtful accounts was $18.6 million at December 31, 2010 and $20.1 million at December 31, 2009. The total amount recorded as selling, general and administrative expense related to bad debts was $6.4 million, $6.1 million and $10.1 million for 2010, 2009 and 2008, respectively.

Inventories

Inventories primarily consist of merchandise purchased for resale and are stated at the lower of cost or market. Cost is determined principally under the average cost method. WESCO makes provisions for obsolete or slow-moving inventories as necessary to reflect reduction in inventory value. Reserves for excess and obsolete inventories were $20.5 million and $19.8 million at December 31, 2010 and 2009, respectively. The total expense related to excess and obsolete inventories, included in cost of goods sold, was $7.5 million, $7.8 million and $9.2 million for 2010, 2009 and 2008, respectively. WESCO absorbs into the cost of inventory the general and administrative expenses related to inventory such as purchasing, receiving and storage and at December 31, 2010 and 2009, $43.8 million and $44.8 million, respectively, of these costs were included in ending inventory.

Other Assets

WESCO amortizes deferred financing fees over the term of the various debt instruments. Deferred financing fees in the amount of $2.6 million were incurred during the year ending December 31, 2010. As of December 31, 2010 and 2009, the amount of other assets related to unamortized deferred financing fees was $12.6 million and $12.7 million, respectively.

Property, Buildings and Equipment

Property, buildings and equipment are recorded at cost. Depreciation expense is determined using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over either their respective lease terms or their estimated lives, whichever is shorter. Estimated useful lives range from five to forty years for leasehold improvements and buildings and three to ten years for furniture, fixtures and equipment.

Capitalized computer software costs are amortized using the straight-line method over the estimated useful life, typically three to five years, and are reported at the lower of unamortized cost or net realizable value.

Expenditures for new facilities and improvements that extend the useful life of an asset are capitalized. Ordinary repairs and maintenance are expensed as incurred. When property is retired or otherwise disposed of, the cost and the related accumulated depreciation are removed from the accounts and any related gains or losses are recorded and reported as selling, general and administrative expenses.

WESCO assesses its long-lived assets for impairment by periodically reviewing operating performance and respective utilization of real and tangible assets. Upon closure of any branch, asset usefulness and remaining life are evaluated and any charges taken as appropriate. Of WESCO’s $118.0 million net book value of property, plant and equipment as of December 31, 2010, $71.8 million consists of land, buildings and leasehold improvements and are geographically dispersed among WESCO’s 400 branches and seven distribution centers, mitigating the risk of impairment. Approximately $23.0 million of assets consist of computer equipment and capitalized software and are evaluated for use and serviceability relative to carrying value. The remaining fixed assets, mainly of furniture and fixtures, warehousing equipment and transportation equipment, are similarly evaluated for serviceability and use.

Goodwill and Indefinite Life Intangible Assets

Goodwill and indefinite life intangible assets are tested for impairment annually during the fourth quarter using information available at the end September, or more frequently if events or circumstances occur indicating that their carrying value may not be recoverable. The evaluation of impairment involves comparing the current fair value of goodwill and indefinite life intangible assets to the recorded value. WESCO estimates the fair value of goodwill using a combination of discounted cash flow analyses and market multiples. Assumptions used for these fair value techniques are based on a combination of historical results, current forecasts, market data and recent economic events. WESCO evaluates the recoverability of indefinite life intangible assets using a discounted cash flow analysis based on projected financial information. The determination of fair value involves significant judgment and management applies its best judgment when assessing the reasonableness of financial projections. No impairment losses were identified in 2010 as a result of this review. At December 31, 2010 and 2009, goodwill and trademarks totaled $1,031.4 million and $901.3 million, respectively.

Definite Lived Intangible Assets

Intangible assets are amortized over 5 to 19 years. A portion of intangible assets related to customer relationships are amortized using an accelerated method whereas all other intangible assets subject to amortization use a straight-line method which reflects the pattern in which the economic benefits of the respective assets are consumed or otherwise used. Intangible assets are tested for impairment if events or circumstances occur indicating that the respective asset might be impaired.

Insurance Programs

WESCO uses commercial insurance for auto, workers’ compensation, casualty and health claims as a risk-reduction strategy to minimize catastrophic losses. The Company’s strategy involves large deductibles where WESCO must pay all costs up to the deductible amount. WESCO estimates the reserve based on historical incident rates and costs. The assumptions included in developing this accrual include the period of time from incurrence of a claim until the claim is paid by the insurance provider. The total liability related to the insurance programs was $11.4 million at December 31, 2010 and $10.6 million at December 31, 2009.

Income Taxes

Income taxes are accounted for under the liability method in accordance with income tax accounting guidance. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Valuation allowances, if any, are provided when it is more likely than not that a portion or all of a deferred tax asset may not be realized.

WESCO accounts for uncertainty in income taxes using a recognition threshold and measurement attribute prescribed by income tax accounting guidance. WESCO frequently reviews tax issues and positions taken on tax returns to determine the need and amount of contingency reserves necessary to cover any probable audit adjustments. WESCO recognizes interest related to unrecognized tax benefits as part of interest expense. Penalties are recognized as part of income tax expense.

Convertible Debentures

WESCO separately accounts for the liability and equity components of its convertible debentures in a manner that reflects its nonconvertible debt borrowing rate. WESCO estimates its non-convertible debt borrowing rate through a combination of discussions with its financial institutions and review of relevant market data. The discounts to the convertible note balances are amortized to interest expense, using the effective interest method, over the implicit life of the Debentures.

Foreign Currency

The local currency is the functional currency for the majority of WESCO’s operations outside the United States. Assets and liabilities of these operations are translated to U.S. dollars at the exchange rate in effect at the end of each period. Income statement accounts are translated at the average exchange rate prevailing during the period. Translation adjustments arising from the use of differing exchange rates from period to period are included as a component of other comprehensive income within stockholders’ equity. Gains and losses from foreign currency transactions are included in net income for the period.

Stock-Based Compensation

WESCO’ stock-based employee compensation plans are comprised of stock options, stock-settled stock appreciation rights and restricted stock units. Compensation cost for all stock-based awards is measured at fair value on the date of grant, and compensation cost is recognized, net of estimated forfeitures, over the service period for awards expected to vest. The fair value of stock options and stock-settled appreciation rights is determined using the Black-Scholes valuation model. Expected volatilities are based on historical volatility of WESCO’s common stock. The expected life of stock options and stock-settled appreciation rights is estimated using historical data pertaining to option exercises and employee terminations. The risk-free rate is based on the U.S. Treasury yields in effect at the time of grant. The forfeiture assumption is based on WESCO’s historical employee behavior that is reviewed on an annual basis. The fair value of restricted stock units is determined by the grant-date closing price of WESCO’s common stock. No dividends are assumed for stock based awards.

WESCO granted the following stock-settled stock appreciation rights and restricted stock units at the following weighted average assumptions:


	2010			2009			2008
Stock-settled appreciation rights granted		708,949			815,231			931,344
Restricted stock units		153,318			245,997			—
Risk free interest rate		1.8	%		2.3	%		3.1	%
Expected life		5 years			4.5 years			4 years
Expected volatility		49	%		51	%		38	%

The weighted average fair value per stock-settled appreciation right granted was $14.71, $11.15 and $13.58 for the years ended December 31, 2010, 2009 and 2008, respectively. The weighted average fair value per restricted stock unit granted was $33.05 and $25.37 for the years ended December 31, 2010 and 2009, respectively. WESCO recognized $15.8 million, $13.3 million and $12.9 million of non-cash stock-based compensation expense, which is included in selling, general and administrative expenses, in 2010, 2009 and 2008, respectively.

Treasury Stock

Common stock purchased for treasury is recorded at cost. At the date of subsequent reissue, the treasury stock account is reduced by the cost of such stock, with cost determined on a weighted average basis.

Fair Value of Financial Instruments

The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable and other accrued liabilities, a revolving line of credit, a mortgage financing facility, notes payable, debentures and other long-term debt. The estimated fair value of the Company’s outstanding indebtedness described in Note 6 at December 31, 2010 and 2009 was $1,269.7 million and $932.6 million respectively. The aggregate fair value of the senior notes and debentures was approximately $860.2 million. The fair values of these fixed rate facilities are estimated based upon market price quotes. The fair values of the mortgage facility, Receivables Facility and revolving credit facility, approximated carrying values. The fair values for these facilities are based upon market price quotes and market comparisons available for instruments with similar terms and maturities. For all remaining WESCO financial instruments, carrying values are considered to approximate fair value due to their short maturities.

Environmental Expenditures

WESCO has facilities and operations that distribute certain products that must comply with environmental regulations and laws. Expenditures for current operations are expensed or capitalized, as appropriate. Expenditures relating to existing conditions caused by past operations, and that do not contribute to future revenue, are expensed. Liabilities are recorded when remedial efforts are probable and the costs can be reasonably estimated.

Recent Accounting Pronouncements

In December 2010, the Financial Accounting Standards Board (the “FASB”) issued new guidance concerning goodwill, which amends the criteria for performing Step 2 of the goodwill impairments test for reporting units with zero or negative carrying amounts and requires performing Step 2 if qualitative factors indicate that it is more likely than not that a goodwill impairment exists. This modification is effective for fiscal years beginning after December 15, 2010. WESCO is currently evaluating the impact that the implementation of this new accounting guidance will have on it financial position, results of operations and cash flows.

Other pronouncements issued by the FASB or other authoritative accounting standards groups with future effective dates are either not applicable or are not expected to be significant to WESCO’s financial position, results of operations or cash flows.

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2010

Goodwill and Intangible Assets [Abstract]

GOODWILL AND INTANGIBLE ASSETS

3. GOODWILL AND INTANGIBLE ASSETS

Goodwill

The following table sets forth the changes in the carrying amount of goodwill:


	Year Ended December 31
	2010		2009
	(In thousands)
Beginning balance January 1	$	863,410	$	862,778
Adjustments and payments to goodwill for prior acquisitions		2,467		632
Additions to goodwill for acquisitions		119,837		—

Ending balance December 31	$	985,714	$	863,410

WESCO has never recorded an impairment loss related to goodwill or intangible assets.

Intangible Assets

The components of intangible assets are as follows:


	December 31, 2010									December 31, 2009
								Net							Net
			Gross Carrying		Accumulated			Carrying		Gross Carrying		Accumulated			Carrying
	Life		Amount⁽¹⁾		Amortization⁽¹⁾			Amount		Amount⁽¹⁾		Amortization⁽¹⁾			Amount
	(In thousands)
Intangible Assets:
Trademarks	Indefinite		$	45,687		—		$	45,687	$	37,898		—		$	37,898
Non-compete agreements		5-7		1,252	$	(895	)		357		1,252	$	(727	)		525
Customer relationships		5-19		61,726		(21,692	)		40,034		45,287		(20,013	)		25,274
Distribution agreements		12-19		31,084		(4,950	)		26,134		21,352		(3,741	)		17,611
Patents		10		48,310		(215	)		48,095		—		—			—

			$	188,059	$	(27,752	)	$	160,307	$	105,789	$	(24,481	)	$	81,308


⁽¹⁾		Excludes the original cost and accumulated amortization of fully-amortized intangibles.

Amortization expense related to intangible assets totaled $7.5 million, $7.3 million and $7.3 million for the years ended December 31, 2010, 2009 and 2008, respectively.

The following table sets forth the estimated amortization expense for intangibles for the next five years (in thousands):


	Estimated
	Amortization
For the year ended December 31,	Expense
2011	$	13,298
2012		11,050
2013		10,823
2014		10,202
2015		10,153

Concentrations of Credit Risk and Significant Suppliers	12 Months Ended
Concentrations of Credit Risk and Significant Suppliers	Dec. 31, 2010
Concentrations of Credit Risk and Significant Suppliers [Abstract]
CONCENTRATIONS OF CREDIT RISK AND SIGNIFICANT SUPPLIERS	4. CONCENTRATIONS OF CREDIT RISK AND SIGNIFICANT SUPPLIERS WESCO distributes its products and services and extends credit to a large number of customers in the industrial, construction, utility and manufactured structures markets. WESCO’s largest supplier accounted for approximately 12% of WESCO’s purchases in 2010, 2009 and 2008, and therefore, WESCO could potentially incur risk due to supplier concentration. Based upon WESCO’s broad customer base, the Company has concluded that it has no material credit risk as a result of customer concentration.

Acquisitions

12 Months Ended

Dec. 31, 2010

Acquisition [Abstract]

ACQUISITIONS

5. ACQUISITIONS

The following table sets forth the consideration paid for acquisitions:


Year Ended December 31	2010

(In thousands)
Details of acquisition:
Fair value of assets acquired	$	297,849
Fair value of liabilities assumed		(31,162	)
Deferred acquisition payments		185

Cash paid for acquisition	$	266,872

Supplemental cash flow disclosure related to acquisition:
Cash paid for acquisitions	$	266,872
Less: cash acquired		(1,475	)

Cash paid for acquisition, net of cash acquired	$	265,397

Acquisition of TVC Communications, L.L.C.

On December 16, 2010, WESCO Distribution, Inc. (“WESCO Distribution”) completed its acquisition of TVC Communications, L.L.C. (“TVC Communications”), an international distributor in the Western Hemisphere of infrastructure products to the cable television and telecommunication industries. TVC Communications offers products necessary to build out a broadband network, ranging from the industry’s widest selection of premier branded components, to a variety of proprietary and private label products. TVC Communications also offers a full suite of value-added services, including design, engineering, installation, repair and maintenance.

WESCO paid at closing a cash purchase price of approximately $251.0 million, net of $1.5 million of cash acquired, of which $20.0 million was held in escrow to address post-closing working capital adjustments. WESCO funded the purchase price paid at closing with cash and borrowings under the Receivables Facility. The purchase price was allocated to the respective assets and liabilities based upon their estimated fair values as of the acquisition date. The excess of the purchase price over the fair value of the net assets acquired, including intangible assets, has been allocated to goodwill. The fair value of intangible assets was estimated by management and the allocation resulted in intangible assets of $86.4 million and goodwill of $109.2 million. Management believes the majority of goodwill will be deductible for tax purposes. The intangible assets include technology patents of $48.3 million amortized over 10 years, customer relationships of $20.6 million amortized over 10 years, supplier relationships of $9.7 million amortized over 15 years and trademarks of $7.8 million. Trademarks have an indefinite life and are not being amortized. No residual value is estimated for the intangible assets.

The allocation of assets acquired and liabilities assumed for the TVC Communications acquisition is summarized below:



	TVC Communications, LLC

(In thousands)

Assets Acquired
Cash and cash equivalents	$	1,475
Trade accounts receivable		38,744
Other accounts receivable		978
Inventories		41,313
Prepaid expenses and other current assets		1,377
Property, buildings and equipment		2,268
Intangible assets		86,442
Goodwill		109,183
Other noncurrent assets		158

Total assets acquired		281,938

Liabilities Assumed
Accounts payable		24,249
Accrued payroll and benefit costs		1,183
Other current liabilities		4,019

Total liabilities assumed		29,451

Fair value of net assets acquired, including intangible assets	$	252,487

Property, Buildings and Equipment

12 Months Ended

Dec. 31, 2010

Property, Buildings and Equipment [Abstract]

PROPERTY, BUILDINGS AND EQUIPMENT

6. PROPERTY, BUILDINGS AND EQUIPMENT

The following table sets forth the components of property, buildings and equipment:


	December 31,
	2010			2009
	(In thousands)
Buildings and leasehold improvements	$	92,862		$	90,988
Furniture, fixtures and equipment		140,427			133,703
Software costs		77,335			63,613

		310,624			288,304
Accumulated depreciation and amortization		(215,768	)		(198,776	)

		94,856			89,528
Land		21,169			20,959
Construction in progress		2,020			5,822

	$	118,045		$	116,309

Depreciation expense was $11.7 million, $13.7 million and $14.7 million, and capitalized software amortization was $4.7 million, $5.0 million and $4.7 million, in 2010, 2009 and 2008, respectively. The unamortized software cost was $18.0 million and $12.4 million as of December 31, 2010 and 2009, respectively. Furniture, fixtures and equipment include capitalized leases of $9.2 million and $8.8 million and related accumulated amortization of $4.0 million and $2.9 million as of December 31, 2010 and 2009, respectively.

Debt

12 Months Ended

Dec. 31, 2010

Debt [Abstract]

DEBT

7. DEBT

The following table sets forth WESCO’s outstanding indebtedness:


	As of December 31,
	2010			2009
	(In thousands)
Mortgage financing facility	$	39,239		$	40,807
Accounts receivable securitization facility		370,000			45,000
Revolving credit facility		—			196,500
7.50% Senior Subordinated Notes due 2017		150,000			150,000
2.625% Convertible Senior Debentures due 2025, less debt discount of $2,134 in 2009		—			90,193
1.75% Convertible Senior Debentures due 2026, less debt discount of $7 and $16 in 2010 and 2009, respectively		214			218
6.0% Convertible Senior Debentures due 2029, less debt discount of $178,420 and $180,539 in 2010 and 2009, respectively		166,580			164,461
Acquisition related notes		204			321
Capital leases		3,167			4,346
Other		477

Total debt		729,881			691,846
Less current portion		(3,988	)		(93,977	)

Total long-term debt	$	725,893		$	597,869

Mortgage Financing Facility

In 2003, WESCO finalized a mortgage financing facility of $51 million, $39.2 million of which was outstanding as of December 31, 2010. Total borrowings under the mortgage financing facility are subject to a 22-year amortization schedule, with a balloon payment due at the end of the 10-year term. The interest rate on borrowings under this facility is fixed at 6.5%.

Accounts Receivable Securitization Facility

During 2010, WESCO Distribution entered into amendments of its existing Receivables Facility, pursuant to the terms and conditions of the Second and Third Amendments to Third Amended and Restated Receivables Purchase Agreement, dated as of April 13, 2009 (the “Agreement”), by and among WESCO Receivables Corp., WESCO Distribution, the Purchasers and Purchaser Agents party thereto and PNC Bank, National Association, as Administrator. The Second Amendment lowered the program fee from 3.0% to 1.75%, the commitment fee from 1.0% to 0.75%, and extended the term of the Receivables Facility to September 6, 2013. The Third Amendment increased the purchase commitment from $400 million to $450 million and added TVC Communications as an originator under the facility.

Under the Receivables Facility, WESCO sells, on a continuous basis, an undivided interest in all domestic accounts receivable to WESCO Receivables Corp., a wholly owned special purpose entity (the “SPE”). The SPE sells, without recourse, a senior undivided interest in the receivables to third-party conduits and financial institutions for cash while maintaining a subordinated undivided interest in the receivables, in the form of overcollateralization. WESCO has agreed to continue servicing the sold receivables for the third-party conduits and financial institutions at market rates; accordingly, no servicing asset or liability has been recorded.

As of December 31, 2010 and 2009, accounts receivable eligible for securitization totaled approximately $537.0 million and $439.7 million, respectively. The consolidated balance sheets as of December 31, 2010 and 2009 reflect $370.0 million and $45.0 million, respectively, of account receivable balances legally sold to third parties, as well as borrowings for equal amounts. At December 31, 2010, the interest rate on borrowings under this facility was approximately 2.2%.

Revolving Credit Facility

At December 31, 2010, the aggregate borrowing capacity under the revolving credit facility was $375 million. The revolving credit facility consists of two separate sub-facilities: (i) a U.S. sub-facility and (ii) a Canadian sub-facility and includes a letter of credit sub-limit of up to $55 million. The facility matures on November 1, 2013 and is collateralized by the inventory of WESCO Distribution and the inventory and accounts receivable of WESCO Distribution Canada, L.P. WESCO Distribution’s obligations under the revolving credit facility have been guaranteed by WESCO International and by certain of WESCO Distribution’s subsidiaries.

During 2010, WESCO Distribution, along with certain of its subsidiaries, entered into Limited Consents and Amendments No. 4, 5 and 6 (the “Amendments”), respectively, to its Third Amended and Restated Revolving Credit Agreement, dated November 1, 2006 (the “Agreement”). The Amendments permit WESCO to complete certain legal entity restructuring actions, issue additional surety bonds, and invest additional resources in foreign subsidiaries. In addition, the Amendments enhance WESCO’s hedging capacities and include TVC Communications and certain of its subsidiaries as parties under the Agreement.

Pursuant to the terms of Amendment No. 4, WESCO agreed to modify the Applicable Margins (as defined in the Agreement) paid to the lenders on borrowings and letters of credit. Availability under the facility is limited to the amount of eligible U.S. and Canadian inventory and Canadian receivables applied against certain advance rates. Depending upon the amount of excess availability under the facility, interest will be calculated at LIBOR plus a margin that ranges between 2.25% and 2.875% or at the Index Rate (prime rate published by the Wall Street Journal) plus a margin that ranges between 1.00% and 1.625%. This change represented a 1.125% to 1.25% adjustment in borrowing margin over the previous rates. The fee for unused capacity associated with the facility was not changed and will range between 0.25% and 0.375%. At December 31, 2010, the interest rate on borrowings under this facility was approximately 2.8%.

As long as the average daily excess availability for both the preceding and projected succeeding 90-day period is greater than $50 million, WESCO is permitted to make acquisitions and repurchase outstanding public stock and bonds. The above permitted transactions also are allowed if such excess availability is between $25 million and $50 million and WESCO’s fixed charge coverage ratio, as defined by Agreement, is at least 1.25 to 1.0 after taking into consideration the permitted transaction. Additionally, if excess availability under the revolving credit facility is less than $60 million, then WESCO must maintain a fixed charge coverage ratio of 1.1 to 1.0.

During 2010, WESCO borrowed $636.0 million in the aggregate under the revolving credit facility and made repayments in the aggregate amount of $832.5 million. During 2009, aggregate borrowings and repayments were $308.7 million and $309.7 million, respectively. At December 31, 2010, WESCO did not have a balance outstanding under the facility. WESCO had $276.7 million available under the facility at December 31, 2010, after giving effect to outstanding letters of credit, as compared to approximately $87.4 million at December 31, 2009.

7.50% Senior Subordinated Notes due 2017

At December 31, 2010, $150 million in aggregate principal amount of the 7.50% Senior Subordinated Notes due 2017 (the “2017 Notes”) was outstanding. The 2017 Notes were issued by WESCO Distribution under an indenture dated as of September 27, 2005 with The Bank of New York, as successor to J.P. Morgan Trust Company, National Association, as trustee, and are unconditionally guaranteed on an unsecured basis by WESCO International. The 2017 Notes accrue interest at the rate of 7.50% per annum and are payable in cash semi-annually in arrears on each April 15 and October 15.

At any time on or after October 15, 2010, WESCO Distribution may redeem all or a part of the 2017 Notes. Between October 15, 2010 and October 14, 2011, WESCO Distribution may redeem all or a part of the 2017 Notes at a redemption price equal to 103.75% of the principal amount. Between October 15, 2011 and October 14, 2012, WESCO Distribution may redeem all or a part of the 2017 Notes at a redemption price equal to 102.50% of the principal amount. On and after October 15, 2013, WESCO Distribution may redeem all or a part of the 2017 Notes at a redemption price equal to 100% of the principal amount.

If WESCO Distribution undergoes a change of control prior to maturity, holders of 2017 Notes will have the right, at their option, to require WESCO Distribution to repurchase for cash some or all of their 2017 Notes at a repurchase price equal to 101% of the principal amount of the 2017 Notes being repurchased, plus accrued and unpaid interest to, but not including, the repurchase date.

2.625% Convertible Senior Debentures due 2025

Proceeds of $150 million were received in connection with the issuance of the 2.625% Convertible Senior Debentures due 2025 (the "2025 Debentures”) by WESCO International under an indenture dated as of September 27, 2005 with The Bank of New York, as successor to J.P. Morgan Trust Company, National Association, as Trustee, and were unconditionally guaranteed on an unsecured senior subordinated basis by WESCO Distribution. On August 27, 2009, WESCO International completed an exchange offer pursuant to which it issued $345.0 million in aggregate principal amount of 6.0% Convertible Senior Debentures due 2029 (the “2029 Debentures”) in exchange for approximately $299.7 million and $57.7 million in aggregate principal amounts of its outstanding 1.75% Convertible Senior Debentures due 2026 (the “2026 Debentures”) and 2025 Debentures, respectively (see the discussion below under “6.0% Convertible Senior Debentures due 2029” for additional information). On November 19, 2010, WESCO International announced that it would redeem all of its outstanding 2025 Debentures. In connection with the redemption, holders of $89.8 million aggregate principal amount of 2025 Debentures converted their debentures. In settlement of those conversions, WESCO paid an aggregate of approximately $89.8 million in cash, including cash in lieu of fractional shares, and issued 340,213 shares of its common stock. WESCO redeemed the remaining $2.5 million aggregate principal amount of outstanding 2025 Debentures at a redemption price equal to 100% of the principal amount plus accrued and unpaid interest. As of December 31, 2010, there were no 2025 Debentures outstanding.

On January 1, 2009, WESCO retrospectively applied the provisions of guidance concerning convertible debt instruments to the 2025 Debentures. WESCO utilized an interest rate of 6% to reflect the non convertible market rate of its offering upon issuance. WESCO amortized the debt discount over a five year period starting on the date of issuance. Non-cash interest expense of $2.1 million, $4.0 million and $4.3 million was recorded for the years ended December 31, 2010, 2009 and 2008, respectively.

1.75% Convertible Senior Debentures due 2026

Proceeds of $300 million were received in connection with the issuance of the 2026 Debentures by WESCO International under an indenture dated as of November 2, 2006 with The Bank of New York, as Trustee, and are unconditionally guaranteed on an unsecured senior subordinated basis by WESCO Distribution. On August 27, 2009, WESCO International completed an exchange offer pursuant to which it issued $345.0 million in aggregate principal amount of 2029 Debentures in exchange for approximately $299.7 million and $57.7 million in aggregate principal amounts of its outstanding 2026 Debentures and 2025 Debentures, respectively (see the 6.0% Convertible Senior Debentures due 2029 discussion below for additional information). WESCO intends to redeem the remaining $0.2 million of the outstanding 2026 Debentures during 2011.

On January 1, 2009, WESCO retrospectively applied the provisions of guidance concerning convertible debt instruments to the 2026 Debentures. WESCO utilized an interest rate of 6% to reflect the non convertible market rate of its offering upon issuance. WESCO is amortizing the debt discount over a five year period starting on the date of issuance. Non-cash interest expense of less than $0.1 million, $7.1 million and $10.2 million was recorded for the years ended December 31, 2010, 2009 and 2008, respectively. The debt discount amortization will be less than $0.1 million in 2011.

6.0% Convertible Senior Debentures due 2029

On August 27, 2009, WESCO International completed an exchange offer pursuant to which it issued $345.0 million in aggregate principal amount of 2029 Debentures in exchange for approximately $299.7 million and $57.7 million in aggregate principal amounts of its outstanding 2026 Debentures and 2025 Debentures, respectively. As a result of the debt exchange, WESCO recorded a gain of $6.0 million, which included the write-off of debt issuance costs. The 2029 Debentures were issued pursuant to an Indenture dated August 27, 2009 (the “Indenture”), with The Bank of New York Mellon, as trustee, and are unconditionally guaranteed on an unsecured senior subordinate basis by WESCO Distribution.

WESCO utilized an interest rate of 13.875% to reflect the non-convertible debt borrowing rate of its offering upon issuance, which was determined based on discussions with its financial institutions and a review of relevant market data, and resulted in a $181.2 million discount to the 2029 Debenture balance and a net increase in additional capital of $106.5 million. In addition, the financing costs related to the issuance of the 2029 Debentures were allocated between the debt and equity components. WESCO is amortizing the debt discount and financing costs over the life of the instrument. Non-cash interest expense of $2.1 million was recorded for the year ended December 31, 2010 and $0.7 million was recorded for the period from August 27, 2009 to December 31, 2009. The debt discount amortization will approximate $2.4 million in 2011, $2.7 million in 2012, $3.1 million in 2013, $3.6 million in 2014, and $4.1 million in 2015.

While the 2029 Debentures accrue interest at an effective interest rate of 13.875% (as described above), the coupon interest rate of 6.0% per annum is payable in cash semi-annually in arrears on each March 15 and September 15, commencing March 15, 2010. Beginning with the six-month period commencing September 15, 2016, WESCO will also pay contingent interest in cash during any six-month period in which the trading price of the 2029 Debentures for each of the five trading days ending on the second trading day immediately preceding the first day of the applicable six-month interest period equals or exceeds 120% of the principal amount of the 2026 Debentures. During any interest period when contingent interest shall be payable, the contingent interest payable per $1,000 principal amount of 2029 Debentures will equal 0.25% of the average trading price of $1,000 principal amount of the 2029 Debentures during the five trading days immediately preceding the first day of the applicable six-month interest period. In accordance with guidance related to derivatives and hedging, the contingent interest feature of the 2029 Debentures is an embedded derivative that is not considered clearly and closely related to the host contract. The contingent interest component had no significant value at issuance or December 31, 2010.

The 2029 Debentures are convertible into cash, and in certain circumstances, shares of WESCO International’s common stock, $0.01 par value, at any time on or after September 15, 2028, or prior to September 15, 2028 in certain circumstances. The 2029 Debentures will be convertible based on an initial conversion rate of 34.6433 shares of common stock per $1,000 principal amount of the 2029 Debentures (equivalent to an initial conversion price of approximately $28.87 per share). The conversion rate and conversion price may be adjusted under certain circumstances.

At any time on or after September 15, 2016, the Company may redeem all or a part of the 2029 Debentures plus accrued and unpaid interest (including contingent interest and additional interest, if any) to, but not including, the redemption date. If WESCO International undergoes certain fundamental changes, as defined in the Indenture, prior to maturity, holders of the 2029 Debentures will have the right, at their option, to require WESCO International to repurchase for cash some or all of their 2029 Debentures at a repurchase price equal to 100% of the principal amount of the 2029 Debentures being repurchased, plus accrued and unpaid interest (including contingent interest and additional interest, if any) to, but not including, the repurchase date.

The following table sets forth the components of WESCO’s outstanding convertible debenture indebtedness:


	December 31, 2010							December 31, 2009
						Net							Net
						Carrying							Carrying
	Principal Balance		Discount			Amount		Principal Balance		Discount			Amount
						(In thousands)
Convertible Debentures:
2025	$	—	$	—		$	—	$	92,327	$	(2,134	)	$	90,193
2026		221		(7	)		214		234		(16	)		218
2029		345,000		(178,420	)		166,580		345,000		(180,539	)		164,461

	$	345,221	$	(178,427	)	$	166,794	$	437,561	$	(182,689	)	$	254,872

Covenant Compliance

WESCO was in compliance with all relevant covenants contained in its debt agreements as of December 31, 2010.

The following table sets forth the aggregate principal repayment requirements for all indebtedness for the next five years and thereafter, as of December 31, 2010:


(In thousands)
2011	$	3,988
2012		2,678
2013		406,302
2014		296
2015		44
Thereafter		495,000

Total payments on debt		908,308
Debt discount on convertible debentures		(178,427	)

Total long-term debt	$	729,881

WESCO’s credit agreements contain various restrictive covenants that, among other things, impose limitations on (i) dividend payments or certain other restricted payments or investments; (ii) the incurrence of additional indebtedness and guarantees or issuance of additional stock; (iii) creation of liens; (iv) mergers, consolidation or sales of substantially all of WESCO’s assets; (v) certain transactions among affiliates; (vi) payments by certain subsidiaries to WESCO; and (vii) capital expenditures. In addition, the revolving credit agreement requires WESCO to meet certain fixed charge coverage tests depending on availability.

Capital Stock	12 Months Ended
Capital Stock	Dec. 31, 2010
Capital Stock [Abstract]
CAPITAL STOCK	8. CAPITAL STOCK Preferred Stock There are 20 million shares of preferred stock authorized at a par value of $.01 per share. The Board of Directors has the authority, without further action by the stockholders, to issue all authorized preferred shares in one or more series and to fix the number of shares, designations, voting powers, preferences, optional and other special rights and the restrictions or qualifications thereof. The rights, preferences, privileges and powers of each series of preferred stock may differ with respect to dividend rates, liquidation values, voting rights, conversion rights, redemption provisions and other matters. Common Stock There are 210 million shares of common stock and 20 million shares of Class B common stock authorized at a par value of $.01 per share. The Class B common stock is identical to the common stock, except for voting and conversion rights. The holders of Class B common stock have no voting rights. With certain exceptions, Class B common stock may be converted, at the option of the holder, into the same number of shares of common stock. Under the terms of the Revolving Credit Facility, WESCO International is restricted from declaring or paying dividends and as such, at December 31, 2010 and 2009, no dividends had been declared, and therefore no retained earnings were reserved for dividend payments. Additional Capital WESCO separately accounts for the liability and equity components of its Debentures in a manner that reflects its non-convertible debt borrowing rate. As of December 31, 2010 and 2009, the net equity included in additional capital related to the Debentures totaled $106.5 million and $134.8 million, respectively.

Equity Investment	12 Months Ended
Equity Investment	Dec. 31, 2010
Equity Investment [Abstract]
EQUITY INVESTMENT	9. EQUITY INVESTMENT During the first quarter of 2008, WESCO and Deutsch Engineered Connecting Devices, Inc. (“Deutsch”) completed a transaction with respect to WESCO’s LADD operations, which resulted in a joint venture in which Deutsch owned a 60% interest and WESCO owned a 40% interest. WESCO accounted for its investment in the joint venture using the equity method of accounting. Accordingly, earnings from the joint venture were recorded as other income in the consolidated statement of income. Deutsch was entitled, but not obliged, to acquire the remaining 40% after January 1, 2010. Deutsch paid to WESCO aggregate consideration of approximately $75.0 million, consisting of $60.0 million in cash plus a $15.0 million promissory note for its 60% interest in the joint venture. On January 15, 2010, WESCO received $1.8 million in accrued interest related to the promissory note for the period from January 2, 2008 to January 2, 2010. In addition, Deutsch and WESCO entered into an amended promissory note agreement. The amendment extended the maturity date for the payment of principal and interest to the earlier of (a) the closing date of Deutsch’s option to acquire the remaining 40% joint venture interest or (b) the maturity date of Deutsch’s credit facility or mezzanine financing facility. Interest accrued at a rate of 8.5% compounded annually. Management believed this rate was commensurate with a market rate of interest; therefore, no reserve or allowance was recorded against the promissory note. On April 30, 2010, Deutsch notified WESCO it would exercise its option to purchase the remaining 40% of the LADD joint venture. The option price for Deutsch to acquire the remaining 40% of the joint venture was determined based upon a multiple of trailing earnings, with a minimum purchase price of $40.0 million and maximum purchase price of $50.0 million. The investment in the LADD joint venture at March 31, 2010 was $43.4 million, and the estimated option exercise price was $40.0 million. As a result, WESCO recorded a pre-tax impairment loss of $3.4 million to selling, general and administrative expenses during the first quarter of 2010. On June 7, 2010, WESCO completed the sale of its 40% interest in the LADD joint venture and recorded an additional impairment charge of $0.4 million to selling, general and administrative expenses. WESCO received $40.0 million for its 40% interest plus $15.0 million for the outstanding promissory note and $0.5 million for accrued interest.

Income Taxes

12 Months Ended

Dec. 31, 2010

Income Taxes [Abstract]

INCOME TAXES

10. INCOME TAXES

The following table sets forth the components of the provision for income taxes:


	Year Ended December 31
	2010			2009			2008
				(In thousands)
Current taxes:
Federal⁽¹⁾	$	11,363		$	30,136		$	70,701
State		2,018			2,355			13,544
Foreign		7,801			7,531			6,235

Total current		21,182			40,022			90,480
Deferred taxes:
Federal		21,069			5,351			6,083
State		1,112			1,841			1,652
Foreign		(1,199	)		(15,151	)		(11,481	)

Total deferred		20,982			(7,959	)		(3,746	)

	$	42,164		$	32,063		$	86,734


⁽¹⁾		Tax benefits related to stock options and other equity instruments recorded directly to additional paid in capital totaled $8.2 million, $59.7 million and $10.2 million in 2010, 2009 and 2008, respectively.

The following table sets forth the components of income before income taxes by jurisdiction:


	Year Ended December 31
	2010			2009			2008
				(In thousands)
United States	$	166,108		$	171,508		$	323,488
Foreign		(8,467	)		(34,357	)		(32,621	)

	$	157,641		$	137,151		$	290,867

The following table sets forth the reconciliation between the federal statutory income tax rate and the effective rate:


	Year Ended December 31
	2010			2009			2008

Federal statutory rate		35.0	%		35.0	%		35.0	%
State taxes, net of federal tax benefit		1.5			2.5			3.2
Nondeductible expenses		1.3			1.3			0.7
Domestic tax benefit from foreign operations		(0.3	)		(0.4	)		(1.0	)
Foreign tax rate differences⁽¹⁾		(8.0	)		(13.7	)		(7.0	)
Federal tax credits		(0.1	)		(0.3	)		(0.1	)
Domestic production activity deduction		(0.5	)		(0.4	)		(0.3	)
Adjustment related to uncertain tax positions		(4.2	)		0.4			(0.9	)
Revaluation of deferred tax items		1.9			(0.6	)		—
Other		0.1			(0.4	)		0.2

		26.7	%		23.4	%		29.8	%


⁽¹⁾		Includes a tax benefit of $16.6 million, $17.7 million and $20.1 million in 2010, 2009 and 2008 respectively from the recapitalization of WESCO’s Canadian operations, in 2010 an adjustment related to prior year’s foreign taxes and in 2008 the effect of differences between the recorded provision and the final filed tax return for the prior year.

As of December 31, 2010, WESCO had approximately $177 million of undistributed earnings related to its foreign subsidiaries. Management believes that these earnings will be indefinitely reinvested in foreign jurisdiction; accordingly, WESCO has not provided for U.S. federal income taxes related to these earnings.

The following table sets forth deferred tax assets and liabilities:


	December 31
	2010				2009
			(In thousands)
	Assets		Liabilities		Assets		Liabilities
Accounts receivable	$	3,586	$	—	$	6,527	$	—
Inventory		—		7,163		—		6,335
Depreciation		—		15,754		—		6,082
Amortization of intangible assets		—		143,371		—		126,356
Convertible debt interest		—		84,551		—		99,478
Employee benefits		30,474		—		25,074		—
Tax loss carryforwards		32,692		—		36,070		—
Other		11,268		3,717		11,283		3,868

Total deferred taxes	$	78,020	$	254,556	$	78,954	$	242,119

As of December 31, 2010 and 2009, WESCO had state tax benefits derived from net operating loss carryforwards of approximately $6.9 million ($4.5 million, net of federal income tax) and $6.5 million ($4.2 million, net of federal income tax), respectively. In addition, WESCO had tax benefits from net operating losses resulting from the recapitalization of its Canadian operations of $27.1 million and $30.5 million, respectively. The amounts will begin expiring in 2011 and 2027, respectively. WESCO recently reorganized its Canadian operations to increase the likelihood of full utilization of tax benefits derived from Canadian net operating losses. Utilization of WESCO’s state net operating loss carryforwards is subject to annual limitations imposed by state statute. Such annual limitations could result in the expiration of the net operating loss and tax credit carryforwards before utilization. Management anticipates utilizing the net operating losses prior to the expiration of statutes of limitations; accordingly, WESCO has not recorded a valuation allowance.

WESCO analyzes its filing positions for all open tax years in all jurisdictions. The Company is currently under examination in several tax jurisdictions, both within the United States and outside the United States, and remains subject to examination until the statute of limitations expires for the respective tax jurisdictions. The following summary sets forth the tax years that remain open in the Company’s major tax jurisdictions:


United States — Federal		2000 and forward
United States — States		2005 and forward
Canada		1996 and forward

The following table sets forth the reconciliation of gross unrecognized tax benefits:


	December 31,
	2010			2009			2008
	(In thousands)
Beginning balance January 1	$	8,085		$	7,451		$	10,015
Additions based on tax positions related to the current year		1,439			319			1,677
Additions for tax positions of prior years		4,668			927			—
Reductions for tax positions of prior years		(8,818	)		—			(2,477	)
Settlements		(1,368	)		(336	)		(427	)
Lapse in statute of limitations		(612	)		(276	)		(1,337	)

Ending balance December 31	$	3,394		$	8,085		$	7,451

The total amount of unrecognized tax benefits were $3.4 million, $8.1 million and $7.5 million as of December 31, 2010, 2009 and 2008, respectively. If these tax benefits were recognized in the consolidated financial statements, the portion of these amounts that would reduce the Company’s effective tax rate would be $1.9 million, $7.1 million, and $6.3 million respectively.

During the next twelve months, it is reasonably possible that the amount of unrecognized tax benefits will change by as much as $1.7 million due to certain issues being settled by the resolution of federal, state and/or foreign tax examinations and/or the expiration of statutes of limitations.

WESCO records interest related to uncertain tax positions as a part of interest expense in the consolidated statement of income. Any penalties are recognized as part of income tax expense. The total amount of penalties recorded to income tax expense was $0.1 million, $0.1 million and $0.5 million for 2010, 2009 and 2008, respectively. As of December 31, 2010 and 2009, WESCO had an accrued liability of $9.5 million and $4.5 million, respectively, for interest related to uncertain tax positions.

Earnings Per Share

12 Months Ended

Dec. 31, 2010

Earnings Per Share [Abstract]

EARNINGS PER SHARE

11. EARNINGS PER SHARE

Basic earnings per share are computed by dividing net income by the weighted average common shares outstanding during the periods. Diluted earnings per share are computed by dividing net income by the weighted average common shares and common share equivalents outstanding during the periods. The dilutive effect of common share equivalents is considered in the diluted earnings per share computation using the treasury stock method, which includes consideration of stock-based compensation.

The following table sets forth the details of basic and diluted earnings per share:


	Year Ended December 31
	2010		2009		2008
			(In thousands)
Net income	$	115,477	$	105,088	$	204,133
Weighted average common shares outstanding used in computing basic earnings per share		42,498,728		42,281,955		42,357,748

Common shares issuable upon exercise of dilutive stock options		840,269		389,990		947,977
Common shares issuable from contingently convertible debentures (see below for basis of calculation)		2,773,869		—		—


Weighted average common shares outstanding and common share equivalents used in computing diluted earnings per share		46,112,866		42,671,945		43,305,725


Earnings per share
Basic	$	2.72	$	2.49	$	4.82
Diluted	$	2.50	$	2.46	$	4.71

As of December 31, 2010, 2009 and 2008, the computation of diluted earnings per share excluded stock-settled stock appreciation rights of approximately 2.4 million, 3.6 million and 2.0 million at weighted average exercise prices of $46.73 per share, $39.65 per share and $52.30 per share, respectively. These amounts were excluded because their effect would have been antidilutive.

Because of WESCO’s obligation to settle the par value of the 2029 Debentures and the 2026 Debentures (the “Debentures”) in cash, WESCO is not required to include any shares underlying the Debentures in its diluted weighted average shares outstanding until the average stock price per share for the period exceeds the conversion price of the respective Debentures. At such time, only the number of shares that would be issuable (under the treasury stock method of accounting for share dilution) will be included, which is based upon the amount by which the average stock price exceeds the conversion price. The conversion prices of the 2029 Debentures and 2026 Debentures are $28.87 and $88.15, respectively. Share dilution is limited to a maximum of 11,951,939 shares for the 2029 Debentures and 2,972 shares for the 2026 Debentures. Share dilution for the 2026 Debentures reflects the impact of the convertible debt exchange. For the period ended December 31, 2010, the effect of the 2029 debentures on diluted earnings per share was a decrease of $0.16. There was no impact of the Debentures on diluted earnings per share for the years ended December 31, 2009 and 2008.

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2010
Employee Benefit Plans [Abstract]
EMPLOYEE BENEFIT PLANS	12. EMPLOYEE BENEFIT PLANS A majority of WESCO’s employees are covered by defined contribution retirement savings plans for their service rendered subsequent to WESCO’s formation. WESCO also offers a deferred compensation plan for select individuals. For U.S. participants, WESCO will make contributions in an amount equal to 50% of the participant’s total monthly contributions up to a maximum of 6% of eligible compensation. For Canadian participants, WESCO will make contributions in an amount ranging from 1% to 7% of the participant’s eligible compensation based on years of continuous service. In addition, employer contributions may be made at the discretion of the Board of Directors. Discretionary employer contributions charges of $14.2 million and $9.5 million were incurred in 2010 and 2008, respectively. All discretionary contributions were suspended during 2009 due to cost reductions actions; accordingly, no discretionary charges were incurred. For the years ended December 31, 2010, 2009 and 2008, WESCO incurred charges of $25.3 million, $8.3 million and $14.6 million, respectively, for all such plans. Contributions are made in cash to employee retirement savings plan accounts. Employees then have the option to transfer balances allocated to their accounts into any of the available investment options, including WESCO common stock.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2010

Stock-Based Compensation [Abstract]

STOCK-BASED COMPENSATION

13. STOCK-BASED COMPENSATION

WESCO has sponsored four stock option plans: the 1999 Long-Term Incentive Plan (“LTIP”), the 1998 Stock Option Plan, the Stock Option Plan for Branch Employees and the 1994 Stock Option Plan. The LTIP was designed to be the successor plan to all prior plans. Any shares remaining reserved for future issuance under the prior plans are available for issuance under the LTIP. The LTIP and predecessor plans are administered by the Compensation Committee of the Board of Directors.

An initial reserve of 6,936,000 shares of common stock has been authorized for issuance under the LTIP. This reserve automatically increases by (i) the number of shares of common stock covered by unexercised options granted under prior plans that are canceled or terminated after the effective date of the LTIP, and (ii) the number of shares of common stock surrendered by employees to pay the exercise price and/or minimum withholding taxes in connection with the exercise of stock options granted under our prior plans. As of December 31, 2010, 3.2 million shares of common stock were reserved under the LTIP for future equity award grants. In December 2003, in a privately negotiated transaction, WESCO redeemed the net equity value of stock options originally granted in 1994 and 1995, representing approximately 2.9 million shares. These shares are included in the reserve of common stock available for issuance under the LTIP.

Awards granted vest and become exercisable once criteria based on time or financial performance are achieved. If the financial performance criteria are not met, all the awards will vest after nine years and nine months. All awards vest immediately in the event of a change in control. Each award terminates on the tenth anniversary of its grant date unless terminated sooner under certain conditions.

As of December 31, 2010, there was $19.1 million of total unrecognized compensation expense related to non-vested stock-based compensation arrangements for all awards previously made of which approximately $11.4 million is expected to be recognized in 2011, $5.8 million in 2012 and $1.9 million in 2013.

The total intrinsic value of awards exercised during the years ended December 31, 2010 and 2009 was $9.9 million and $3.6 million, respectively. The total amount of cash received from the exercise of options was $1.8 million and $1.4 million, respectively. The tax benefit associated with the exercise of stock options and stock-settled stock appreciation rights totaled $3.1 million and $0.9 million in 2010 and 2009, respectively. WESCO uses the direct only method and tax law ordering approach to calculate the tax effects of stock-based compensation. The tax benefit was recorded as a credit to additional paid-in capital.

The following table sets forth a summary of both stock options and stock appreciation rights and related information for the years indicated:


	2010									2009					2008
						Weighted
				Weighted		Average		Aggregate					Weighted					Weighted
				Average		Remaining		Intrinsic					Average					Average
				Exercise		Contractual		Value					Exercise					Exercise
	Awards			Price		Life		(In thousands)		Awards			Price		Awards			Price
Beginning of year		4,226,153		$	35.30						3,933,035		$	36.44		4,213,863		$	28.85
Granted		708,949			33.19						815,231			25.37		931,344			39.78
Exercised		(335,155	)		14.79						(253,253	)		12.55		(1,149,240	)		10.16
Cancelled		(101,644	)		40.62						(268,860	)		43.22		(62,932	)		58.15

End of year		4,498,303			36.38		6.6	$	30,801		4,226,153			35.30		3,933,035			36.44


Exercisable at end of year		3,011,120		$	38.65		5.5	$	21,477		2,661,320		$	35.61		2,465,137		$	29.57

The following table sets forth a summary of restricted stock units and related information for the year ended December 31, 2010:


				Weighted
				Average
				Fair
	Awards			Value
Unvested at December 31, 2009		243,942		$	25.37
Granted		153,318			33.05
Vested		(675	)		25.37
Forfeited		(4,092	)		25.77

Unvested at December 31, 2010		392,493		$	28.36

Commitments and Contingencies

12 Months Ended

Dec. 31, 2010

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

14. COMMITMENTS AND CONTINGENCIES

Future minimum rental payments required under operating leases, primarily for real property that have noncancelable lease terms in excess of one year as of December 31, 2010, are as follows:


(In thousands)
2011	$	38,420
2012		29,640
2013		19,486
2014		13,053
2015		11,146
Thereafter		23,624

Rental expense for the years ended December 31, 2010, 2009 and 2008 was $45.4 million, $46.3 million and $48.7 million, respectively.

From time to time, a number of lawsuits and claims have been or may be asserted against WESCO relating to the conduct of its business, including routine litigation relating to commercial and employment matters. The outcomes of litigation cannot be predicted with certainty, and some lawsuits may be determined adversely to WESCO. However, management does not believe that the ultimate outcome is likely to have a material adverse effect on WESCO’s financial condition or liquidity, although the resolution in any fiscal quarter of one or more of these matters may have a material adverse effect on WESCO’s results of operations for that period.

WESCO is a co-defendant in a lawsuit filed in a state court in Indiana in which a customer alleges that WESCO sold defective products manufactured or remanufactured by others and is seeking monetary damages in the amount of $52 million. WESCO has denied any liability, continues to believe that it has meritorious defenses and intends to vigorously defend itself against these allegations. Accordingly, no liability was recorded for this matter as of December 31, 2010.

Segments and Related Information

12 Months Ended

Dec. 31, 2010

SEGMENTS AND RELATED INFORMATION

15. SEGMENTS AND RELATED INFORMATION

WESCO provides distribution of product and services through its twelve operating segments which have been aggregated as one reportable segment. The sale of electrical products and maintenance repair and operating supplies represents more than 90% of the consolidated net sales, income from operations and assets for 2010, 2009 and 2008. WESCO has over 250,000 unique product stock keeping units and markets more than 1,000,000 products for customers. There were no material amounts of sales or transfers among geographic areas and no material amounts of export sales.

The following table sets forth information about WESCO by geographic area:


	Net Sales												Long-Lived Assets
	Year Ended December 31,												December 31,
(In thousands)	2010				2009				2008				2010		2009		2008
United States	$	4,198,420	83	%	$	3,928,182	85	%	$	5,305,744	87	%	$	117,767	$	112,955	$	120,185
Canada		682,415	13	%		559,367	12	%		673,284	11	%		12,446		12,343		10,692
Mexico		51,413	1	%		39,032	1	%		36,802	1	%		641		624		764

Subtotal North American Operations		4,932,248				4,526,581				6,015,830				130,854		125,922		131,641
Other Foreign		131,614	3	%		97,373	2	%		95,010	2	%		325		74		128

Total U.S. and Foreign	$	5,063,862			$	4,623,954			$	6,110,840			$	131,179	$	125,996	$	131,769

The following table sets forth sales information about WESCO’s sales by product category:


Year Ended December 31,	2010			2009			2008
(percentages based on total sales)
General and Industrial Supplies		35	%		35	%		35	%
Wire, Cable and Conduit		18	%		18	%		20	%
Data Communications		15	%		14	%		12	%
Power Distribution Equipment		12	%		13	%		13	%
Lighting and Controls		10	%		11	%		10	%
Control, Automation and Motors		10	%		9	%		10	%

Other Financial Information

12 Months Ended

Dec. 31, 2010

Other Financial Information [Abstract]

OTHER FINANCIAL INFORMATION

16. OTHER FINANCIAL INFORMATION

WESCO Distribution, a 100% owned subsidiary of WESCO International, has outstanding $150.0 million in aggregate principal amount of 2017 Notes, and WESCO International has outstanding $0.2 million in aggregate principal amount of 2026 Debentures and $345 million in aggregate principal amount of 2029 Debentures. The 2017 Notes are fully and unconditionally guaranteed by WESCO International on a subordinated basis to all existing and future senior indebtedness of WESCO International. The 2026 Debentures and 2029 Debentures are fully and unconditionally guaranteed by WESCO Distribution on a senior subordinated basis to all existing and future senior indebtedness of WESCO Distribution.

Condensed consolidating financial information for WESCO International, WESCO Distribution, Inc. and the non-guarantor subsidiaries is as follows:

CONDENSED CONSOLIDATING BALANCE SHEETS


	December 31, 2010
	(In thousands)
									Consolidating
	WESCO			WESCO					and
	International,			Distribution,		Non-Guarantor			Eliminating
	Inc.			Inc.		Subsidiaries			Entries			Consolidated

Cash and cash equivalents	$	1		$	32,341	$	21,235		$	—		$	53,577
Trade accounts receivable, net		—			—		792,681			—			792,681
Inventories, net		—			321,111		267,737			—			588,848
Other current assets		(4,492	)		90,105		(7,033	)		—			78,580

Total curent assets		(4,491	)		443,557		1,074,620			—			1,513,686
Intercompany receivables, net		—			—		1,933,768			(1,933,768	)		—
Property, buildings and equipment, net		—			41,115		76,930			—			118,045
Intangible assets, net		—			7,817		152,490			—			160,307
Goodwill and other intangibles, net		—			240,313		745,401			—			985,714
Investments in affiliates and other noncurrent assets		2,002,358			3,237,808		39,527			(5,230,671	)		49,022

Total assets	$	1,997,867		$	3,970,610	$	4,022,736		$	(7,164,439	)	$	2,826,774


Accounts payable	$	—		$	349,250	$	188,255		$	—		$	537,505
Other current liabilities		8,016			17,562		145,150			—			170,728

Total current liabilities		8,016			366,812		333,405			—			708,233
Intercompany payables, net		646,607			1,287,161		—			(1,933,768	)		—
Long-term debt		166,573			151,755		407,565			—			725,893
Other noncurrent liabilities		28,077			167,705		48,272			—			244,054
Stockholders’ equity		1,148,594			1,997,177		3,233,494			(5,230,671	)		1,148,594

Total liabilities and stockholders’ equity	$	1,997,867		$	3,970,610	$	4,022,736		$	(7,164,439	)	$	2,826,774


	December 31, 2009
	(In thousands)
							Consolidating
	WESCO		WESCO				and
	International,		Distribution,		Non-Guarantor		Eliminating
	Inc.		Inc.		Subsidiaries		Entries			Consolidated

Cash and cash equivalents	$	3	$	16,924	$	95,402	$	—		$	112,329
Trade accounts receivable, net		—		—		635,754		—			635,754
Inventories, net		—		303,747		203,468		—			507,215
Other current assets		394		18,353		56,959		—			75,706

Total curent assets		397		339,024		991,583		—			1,331,004
Intercompany receivables, net		—		—		1,560,850		(1,560,850	)		—
Property, buildings and equipment, net		—		38,819		77,490		—			116,309
Intangible assets, net		—		8,704		72,604		—			81,308
Goodwill and other intangibles, net		—		188,329		675,081		—			863,410
Investments in affiliates and other noncurrent assets		1,837,883		3,169,830		33,656		(4,939,207	)		102,162

Total assets	$	1,838,280	$	3,744,706	$	3,411,264	$	(6,500,057	)	$	2,494,193


Accounts payable	$	—	$	326,996	$	126,158	$	—		$	453,154
Other current liabilities		99,528		37,080		91,072		—			227,680

Total current liabilities		99,528		364,076		217,230		—			680,834
Intercompany payables, net		554,257		1,006,593		—		(1,560,850	)		—
Long-term debt		164,679		348,952		84,238		—			597,869
Other noncurrent liabilities		23,527		192,661		3,013		—			219,201
Stockholders’ equity		996,289		1,832,424		3,106,783		(4,939,207	)		996,289

Total liabilities and stockholders’ equity	$	1,838,280	$	3,744,706	$	3,411,264	$	(6,500,057	)	$	2,494,193

CONDENSED CONSOLIDATING STATEMENTS OF INCOME


	Year Ended December 31, 2010
	(In thousands)
								Consolidating
	WESCO		WESCO					and
	International,		Distribution,			Non-Guarantor		Eliminating
	Inc.		Inc.			Subsidiaries		Entries			Consolidated

Net sales	$	—	$	2,820,855		$	2,318,495	$	(75,488	)	$	5,063,862
Cost of goods sold		—		2,262,038			1,878,875		(75,488	)		4,065,425
Selling, general and administrative expenses		234		518,100			245,249		—			763,583
Depreciation and amortization		—		12,581			11,354		—			23,935
Results of affiliates’ operations		153,107		126,711			—		(279,818	)		—
Interest expense, net		27,565		16,816			13,182		—			57,563
Other income		—		(4,285	)		—		—			(4,285	)
Provision for income taxes		9,831		(10,791	)		43,124		—			42,164


Net income (loss)	$	115,477	$	153,107		$	126,711	$	(279,818	)	$	115,477


	Year Ended December 31, 2009
	(In thousands)
									Consolidating
	WESCO			WESCO					and
	International,			Distribution,			Non-Guarantor		Eliminating
	Inc.			Inc.			Subsidiaries		Entries			Consolidated

Net sales	$	—		$	3,049,745		$	1,574,209	$	—		$	4,623,954
Cost of goods sold		—			2,470,956			1,253,105		—			3,724,061
Selling, general and administrative expenses		39			503,831			190,026		—			693,896
Depreciation and amortization		—			19,736			6,309		—			26,045
Results of affiliates’ operations		136,606			99,375			—		(235,981	)		—
Interest expense, net		28,014			16,106			9,634		—			53,754
Gain on debt exchange		(5,962	)		—			—		—			(5,962	)
Other income		—			(4,991	)		—		—			(4,991	)
Provision for income taxes		9,427			6,876			15,760		—			32,063


Net income (loss)	$	105,088		$	136,606		$	99,375	$	(235,981	)	$	105,088


	Year Ended December 31, 2008
							(In thousands)
									Consolidating
	WESCO			WESCO					and
	International,			Distribution,			Non-Guarantor		Eliminating
	Inc.			Inc.			Subsidiaries		Entries			Consolidated

Net sales	$	—		$	4,376,325		$	1,734,515	$	—		$	6,110,840
Cost of goods sold		—			3,556,737			1,347,427		—			4,904,164
Selling, general and administrative expenses		7			643,173			191,098		—			834,278
Depreciation and amortization		—			14,164			12,567		—			26,731
Results of affiliates’ operations		207,547			100,346			—		(307,893	)		—
Interest (income) expense, net		(8,677	)		23,210			49,619		—			64,152
Other income		—			(9,352	)		—		—			(9,352	)
Provision for income taxes		12,084			41,191			33,459		—			86,734


Net income (loss)	$	204,133		$	207,548		$	100,345	$	(307,893	)	$	204,133

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS


	Year Ended December 31, 2010
	(In thousands)
	WESCO			WESCO						Consolidating
	International,			Distribution,			Non-Guarantor			and Eliminating
	Inc.			Inc.			Subsidiaries			Entries		Consolidated

Net cash (used) provided by operating activities	$	(96,685	)	$	301,578		$	(77,610	)	$	—	$	127,283
Investing activities:
Capital expenditures		—			(14,702	)		(430	)		—		(15,132	)
Acquisition payments		—			(265,397	)		—			—		(265,397	)
Sale of subsidiary		—			40,000			—			—		40,000
Other		—			19,986			—			—		19,986

Net cash used by investing activities		—			(220,113	)		(430	)		—		(220,543	)
Financing activities
Net borrowings (repayments)		92,350			(58,894	)		—			—		33,456
Equity transactions		4,333			—			—			—		4,333
Other		—			(7,154	)		—			—		(7,154	)

Net cash provided (used) by financing activities		96,683			(66,048	)		—			—		30,635


Effect of exchange rate changes on cash and cash equivalents		—			—			3,873			—		3,873

Net change in cash and cash equivalents		(2	)		15,417			(74,167	)		—		(58,752	)
Cash and cash equivalents at the beginning of year		3			16,924			95,402			—		112,329

Cash and cash equivalents at the end of period	$	1		$	32,341		$	21,235		$	—	$	53,577

Year Ended December 31, 2009
(In thousands)


	WESCO			WESCO						Consolidating
	International,			Distribution,			Non-Guarantor			and Eliminating
	Inc.			Inc.			Subsidiaries			Entries		Consolidated

Net cash (used) provided by operating activities	$	(61,795	)	$	335,097		$	18,362		$	—	$	291,664
Investing activities:
Capital expenditures		—			(12,161	)		(809	)		—		(12,970	)
Acquisition payments		—			(262	)		—			—		(262	)
Sale of subsidiary		—			2,420			—			—		2,420
Other		—			120			—			—		120

Net cash used by investing activities		—			(9,883	)		(809	)		—		(10,692	)
Financing activities
Net borrowings (repayments)		59,235			(314,817	)		—			—		(255,582	)
Equity transactions		2,563			—			—			—		2,563
Other		—			(11,926	)		—			—		(11,926	)

Net cash provided (used) by financing activities		61,798			(326,743	)		—			—		(264,945	)


Effect of exchange rate changes on cash and cash equivalents		—			—			9,964			—		9,964

Net change in cash and cash equivalents		3			(1,529	)		27,517			—		25,991
Cash and cash equivalents at the beginning of year		—			18,453			67,885			—		86,338

Cash and cash equivalents at the end of period	$	3		$	16,924		$	95,402		$	—	$	112,329

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS


	Year Ended December 31, 2008
							(In thousands)
	WESCO			WESCO						Consolidating
	International,			Distribution,			Non-Guarantor			and Eliminating
	Inc.			Inc.			Subsidiaries			Entries		Consolidated

Net cash provided by operating activities	$	16,479		$	214,913		$	48,469		$	—	$	279,861
Investing activities:
Capital expenditures		—			(33,590	)		(1,694	)		—		(35,284	)
Acquisition payments		—			(12,080	)		—			—		(12,080	)
Sale of subsidiary		—			60,000			—			—		60,000
Other		—			3,794			—			—		3,794

Net cash provided (used) by investing activities		—			18,124			(1,694	)		—		16,430
Financing activities
Net borrowings (repayments)		41,465			(216,261	)		(1,367	)		—		(176,163	)
Equity transactions		(57,937	)		—			—			—		(57,937	)
Other		—			(30,463	)		(426	)		—		(30,889	)

Net cash used by financing activities		(16,472	)		(246,724	)		(1,793	)		—		(264,989	)


Effect of exchange rate changes on cash and cash equivalents		—			—			(17,261	)		—		(17,261	)

Net change in cash and cash equivalents		7			(13,687	)		27,721			—		14,041
Cash and cash equivalents at the beginning of year		(7	)		32,140			40,164			—		72,297

Cash and cash equivalents at the end of period	$	—		$	18,453		$	67,885		$	—	$	86,338

Selected Quarterly Financial Data

12 Months Ended

Dec. 31, 2010

Selected Quarterly Financial Data [Abstract]

SELECTED QUARTERLY FINANCIAL DATA

17. SELECTED QUARTERLY FINANCIAL DATA (unaudited)

The following table sets forth selected quarterly financial data for the years ended December 31, 2010 and 2009:


	First		Second		Third		Fourth
	Quarter		Quarter		Quarter		Quarter
2010
Net Sales	$	1,148,599	$	1,259,121	$	1,324,555	$	1,331,587
Cost of goods sold		921,183		1,016,169		1,066,769		1,061,304
Income from operations		38,276		51,355		61,246		60,042
Income before income taxes		27,252		38,733		47,498		44,158
Net income		19,200		27,793		33,661		34,823
Basic earnings per share^(A)		0.45		0.65		0.79		0.82
Diluted earnings per share^(B)		0.44		0.60		0.74		0.72


2009
Net Sales	$	1,179,590	$	1,159,218	$	1,152,427	$	1,132,719
Cost of goods sold		941,413		935,306		931,536		915,806
Income from operations		43,531		47,638		46,172		42,611
Income before income taxes		32,639		34,918		39,925		29,669
Net income		23,232		26,454		33,619		21,753
Basic earnings per share^(A)		0.55		0.63		0.80		0.51
Diluted earnings per share^(B)		0.55		0.62		0.79		0.51


^(A)		Earnings per share (EPS) in each quarter is computed using the weighted average number of shares outstanding during the quarter while EPS for the full year is computed by taking the average of the weighted average number of shares outstanding each quarter. Thus, the sum of the four quarters’ EPS may not equal the full-year EPS.

^(B)		Diluted earnings per share (DEPS) in each quarter is computed using the weighted average number of shares outstanding during that quarter while DEPS for the full year is computed by taking the average of the weighted average number of shares outstanding each quarter. Thus, the sum of the four quarters’ DEPS may not equal the full-year DEPS.

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2010

Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

Schedule II—Valuation and Qualifying Accounts


	Col. A		Col. B		Col. C			Col. D			Col. E
	(In thousands)
	Balance at				Charged to
	Beginning		Charged to		Other						Balance at
(In thousands)	of Period		Expense		Accounts			Deductions⁽¹⁾			End of Period
Allowance for doubtful accounts
Year ended December 31, 2010	$	20,060	$	6,439	$	—		$	(7,937	)	$	18,562
Year ended December 31, 2009		19,665		6,072		2,059			(7,736	)		20,060
Year ended December 31, 2008		17,418		10,103		(10	)		(7,846	)		19,665


⁽¹⁾		Includes a reduction in the allowance for doubtful accounts due to write-off of accounts receivable.