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GOODWILL (Details) - USD ($) $ in Thousands	3 Months Ended
GOODWILL (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Goodwill [Line Items]
Goodwill	$ 1,717,963	$ 1,759,040
Goodwill, Foreign Currency Translation Gain (Loss)	(46,894)
Goodwill, Acquired During Period	5,817
Intangible Assets, Net (Including Goodwill)	1,800,000	$ 1,900,000
United States Reporting Unit
Goodwill [Line Items]
Goodwill	261,300
Reporting Unit 2 [Member]
Goodwill [Line Items]
Goodwill	$ 524,900

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Current Assets:
Cash and cash equivalents	$ 342,560	$ 150,902
Accounts Receivable, after Allowance for Credit Loss, Current	1,214,331	1,187,359
Accounts and Other Receivables, Net, Current	77,691	98,029
Inventories, net	950,521	1,011,674
Prepaid expenses and other current assets	192,375	92,447
Total current assets	2,777,478	2,540,411
Property, buildings and equipment, net of accumulated depreciation of $229,041 and $213,758 in 2014 and 2013, respectively	183,997	181,448
Operating Lease, Right-of-Use Asset	271,602	235,834
Intangible assets, net	267,628	287,275
Goodwill	1,717,963	1,759,040
Other assets	12,288	13,627
Total assets	5,230,956	5,017,635
Current Liabilities:
Accounts payable	804,330	830,478
Accrued payroll and benefit costs	28,940	49,508
Short-term Bank Loans and Notes Payable	24,097	26,255
Current portion of long-term debt	379	430
Bank Overdrafts	13,951	18,021
Other Accrued Liabilities, Current	168,808	159,367
Total current liabilities	1,040,505	1,084,059
Long-term Debt, Excluding Current Maturities	1,542,602	1,257,067
Operating Lease, Liability, Noncurrent	213,172	179,830
Other noncurrent liabilities	85,574	91,391
Deferred Income Tax Liabilities, Net	146,977	146,617
Total liabilities	3,028,830	2,758,964
Commitments and Contingencies
Stockholders' Equity:
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding	0	0
Additional capital	1,041,637	1,039,347
Retained earnings	2,565,597	2,530,429
Treasury stock, at cost; 21,848,336 and 21,850,356 shares in 2020 and 2019, respectively	(937,078)	(937,157)
Accumulated other comprehensive income	(461,623)	(367,772)
Total WESCO International, Inc. stockholders' equity	2,209,170	2,265,483
Noncontrolling interest	(7,044)	(6,812)
Total stockholders’ equity	2,202,126	2,258,671
Accounts Receivable, Allowance for Credit Loss, Current	25,260	25,443
Accumulated depreciation	269,582	268,415
Finite-Lived Intangible Assets, Accumulated Amortization	278,711	280,442
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	$ 8,211	$ 8,876
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	20,000,000	20,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Total liabilities and stockholders' equity	$ 5,230,956	$ 5,017,635
Treasury stock, shares (in shares)	21,848,336	21,850,356
Common Stock [Member]
Stockholders' Equity:
Common stock	$ 594	$ 593
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	210,000,000	210,000,000
Common stock, shares, issued (in shares)	59,381,958	59,308,018
Common stock, shares outstanding (in shares)	41,873,053	41,797,093
Common Class B [Member]
Stockholders' Equity:
Common stock	$ 43	$ 43
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, shares, issued (in shares)	4,339,431	4,339,431

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating Activities:
Net income	$ 34,175	$ 41,950
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	16,093	15,242
Deferred income taxes	1,979	893
Other operating activities, net	1,760	5,961
Changes in assets and liabilities
Increase (Decrease) in Accounts Receivable	53,944	76,696
Increase (Decrease) in Accounts and Other Receivables	(19,236)	(22,425)
Inventories, net	37,807	(40,768)
Prepaid expenses and other current assets	(3,125)	15,074
Accounts payable	(10,858)	68,085
Accrued payroll and benefit costs	(18,973)	(27,851)
Other current and noncurrent liabilities	7,378	4,554
Net cash provided by operating activities	31,528	28,869
Investing Activities:
Capital expenditures	(15,762)	(10,828)
Payments to Acquire Businesses, Gross	(100,000)	(27,742)
Other investing activities	5,497	53
Net cash used in investing activities	(110,265)	(38,517)
Financing Activities:
Proceeds from (Repayments of) Short-term Debt	(383)	(28,414)
Proceeds from issuance of long-term debt	585,511	423,666
Repayments of Long-term Debt	(300,511)	(377,825)
Payments for Repurchase of Common Stock	(1,566)	(2,572)
Other financing activities, net	(4,360)	4,391
Net cash used in financing activities	278,691	19,246
Effect of exchange rate on cash and cash equivalents	(8,296)	159
Cash and cash equivalents at the beginning of period	150,902	96,343
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total	191,658	9,757
Cash and cash equivalents at the end of period	342,560	106,100
Interest Paid, Including Capitalized Interest, Operating and Investing Activities	4,029	4,583
Income Taxes Paid	6,245	5,018
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 57,185	$ 8,092

ACCOUNTING POLICIES	3 Months Ended
ACCOUNTING POLICIES	Mar. 31, 2020
Accounting Policies [Abstract]
ACCOUNTING POLICIES	2. ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited Condensed Consolidated Financial Statements of WESCO have been prepared in accordance with Rule 10-01 of Regulation S-X of the Securities and Exchange Commission (the “SEC”). The unaudited condensed consolidated financial information should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto included in WESCO’s 2019 Annual Report on Form 10-K as filed with the SEC on February 24, 2020. The Condensed Consolidated Balance Sheet at December 31, 2019 was derived from the audited Consolidated Financial Statements as of that date, but does not include all of the disclosures required by accounting principles generally accepted in the United States of America. The unaudited Condensed Consolidated Balance Sheet as of March 31, 2020, the unaudited Condensed Consolidated Statements of Income and Comprehensive Income (Loss), the unaudited Condensed Consolidated Statements of Stockholders' Equity, and the unaudited Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2020 and 2019, respectively, in the opinion of management, have been prepared on the same basis as the audited Consolidated Financial Statements and include all adjustments necessary for the fair statement of the results of the interim periods presented herein. All adjustments reflected in the unaudited condensed consolidated financial information are of a normal recurring nature unless indicated. The results for the interim periods presented herein are not necessarily indicative of the results to be expected for the full year. Reclassifications The Condensed Consolidated Statement of Cash Flows for the three months ended March 31, 2019 includes certain reclassifications to previously reported amounts to conform to the current period presentation. Recently Adopted Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduced new guidance for the accounting for credit losses on certain financial instruments. The Company adopted this ASU effective January 1, 2020. The adoption of this new credit loss guidance did not have a material impact on the unaudited condensed consolidated financial statements and notes thereto presented herein, and WESCO does not expect it to have a material impact on its financial position or results of operation on an ongoing basis. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement, which amends the disclosure requirements for recurring and nonrecurring fair value measurements by removing, modifying and adding certain disclosures. The Company adopted this ASU in the first quarter of 2020. The adoption of this guidance did not have an impact on the unaudited condensed consolidated financial statements and notes thereto presented herein. Recently Issued Accounting Pronouncements In August 2018, the FASB issued ASU 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans, which amends the disclosure requirements for all employers that sponsor defined benefit pension and other post retirement plans by removing and adding certain disclosures. The amendments in this ASU are effective for fiscal years ending after December 15, 2020. Early adoption is permitted. Management does not expect the adoption of this accounting standard to have a material impact on its condensed consolidated financial statements and notes thereto. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which removes certain exceptions to the general principles of Accounting Standards Codification Topic 740, Income Taxes, and simplifies other aspects of accounting for income taxes. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted in any interim or annual period, with any adjustments reflected as of the beginning of the fiscal year of adoption. Management does not expect the adoption of this accounting standard to have a material impact on its condensed consolidated financial statements and notes thereto. 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.

INCOME TAXES (Details)	3 Months Ended
INCOME TAXES (Details)	Mar. 31, 2020	Sep. 30, 2018
Income Tax Contingency [Line Items]
Effective tax rate	23.10%	21.70%

COMMITMENTS AND CONTINGENCIES	3 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	10. COMMITMENTS AND CONTINGENCIES From time to time, a number of lawsuits and claims have been or may be asserted against the Company relating to the conduct of its business, including litigation relating to commercial, product and employment matters. The outcome of any litigation cannot be predicted with certainty, and some lawsuits may be determined adversely to WESCO. However, management does not believe that the ultimate outcome of any such pending matters is likely to have a material adverse effect on WESCO's financial condition or liquidity, although the resolution in any fiscal period of one or more of these matters may have a material adverse effect on WESCO's results of operations for that period. In an effort to expand the Company's footprint in the Middle East, WESCO has been doing business since 2009 with WESTEC Supplies General Trading (“WESTEC”), an industrial equipment supplier headquartered in the United Arab Emirates. WESTEC has debt facilities comprised of a $5.8 million term loan and a $1.0 million line of credit to support its working capital requirements and joint sales efforts with WESCO. Due to the nature of WESCO’s arrangement with WESTEC, WESCO has provided a standby letter of credit under its revolving credit facility of up to $7.3 million as security for WESTEC’s debt facilities. As of March 31, 2020, WESTEC had outstanding indebtedness totaling $6.0 million. Management currently believes the estimated fair value of the noncontingent guarantee on the outstanding indebtedness is nominal and therefore a liability has not been recorded as of March 31, 2020.

EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

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


	Three Months Ended
	March 31
(In thousands, except per share data)	2020		2019
Net income attributable to WESCO International	$	34,407	$	42,369
Weighted-average common shares outstanding used in computing basic earnings per share	41,837		45,076
Common shares issuable upon exercise of dilutive equity awards	238		415
Weighted-average common shares outstanding and common share equivalents used in computing diluted earnings per share	42,075		45,491
Earnings per share attributable to WESCO International
Basic	$	0.82	$	0.94
Diluted	$	0.82	$	0.93

EARNINGS PER SHARE Accelerated Share Repurchase (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Accelerated Share Repurchases [Line Items]
Payments for Repurchase of Common Stock	$ (1,566)		$ (2,572)
Stock Repurchase Program, Authorized Amount				$ 400,000	$ 300,000
Treasury Stock, Shares, Acquired		365,272	365,272
Stock Repurchase Program Expiration Date	Dec. 31, 2020
2020 Repurchase Authorization [Member]
Accelerated Share Repurchases [Line Items]
Treasury Stock, Shares, Acquired	1,953,167
Treasury Stock, Common [Member]
Accelerated Share Repurchases [Line Items]
Payments for Repurchase of Common Stock	$ (100,000)

STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2020

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

During the three months ended March 31, 2020 and 2019, WESCO granted the following stock-settled stock appreciation rights, restricted stock units and performance-based awards at the following weighted-average fair values:


	Three Months Ended
	March 31, 2020		March 31, 2019
Stock-settled stock appreciation rights granted	262,091		213,618
Weighted-average fair value	$	13.86	$	16.36

Restricted stock units granted	211,450		175,544
Weighted-average fair value	$	48.32	$	54.64

Performance-based awards granted	158,756		126,874
Weighted-average fair value	$	48.67	$	54.64

Share-based Payment Arrangement, Option and Stock Appreciation Rights, Activity [Table Text Block]

The following table sets forth a summary of stock-settled stock appreciation rights and related information for the three months ended March 31, 2020:


	Awards	Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (In years)	Aggregate Intrinsic Value (In thousands)
Outstanding at December 31, 2019	2,337,049	$	59.72
Granted	262,091	48.32
Exercised	(6,589)	42.12
Forfeited	(24,273)	65.33
Outstanding at March 31, 2020	2,568,278	58.54		5.7	$	—
Exercisable at March 31, 2020	2,027,915	$	59.84	4.9	$	—

Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]

The following table sets forth a summary of time-based restricted stock units and related information for the three months ended March 31, 2020:


	Awards	Weighted- Average Fair Value
Unvested at December 31, 2019	363,729	$	60.00
Granted	211,450	48.32
Vested	(78,007)	70.07
Forfeited	(6,755)	61.67
Unvested at March 31, 2020	490,417	$	53.38

Schedule of Nonvested Performance-based Units Activity [Table Text Block]

The following table sets forth a summary of performance-based awards for the three months ended March 31, 2020:


	Awards	Weighted- Average Fair Value
Unvested at December 31, 2019	195,305	$	60.24
Granted	158,756	48.67
Vested	(25,909)	78.04
Forfeited	(20,538)	71.47
Unvested at March 31, 2020	307,614	$	52.60

Stock Appreciation Rights (SARs) [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

The fair value of stock-settled stock appreciation rights was estimated using the following weighted-average assumptions:


	Three Months Ended
	March 31, 2020		March 31, 2019
Risk free interest rate	1.4	%	2.5	%
Expected life (in years)	5		5
Expected volatility	30	%	29	%

INCOME TAXES Income Tax Rates (Details)	3 Months Ended
INCOME TAXES Income Tax Rates (Details)	Mar. 31, 2020	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	23.10%	21.70%

FAIR VALUE (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Reported Value Measurement \| 2024 Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Fair Value	$ 350,000	$ 350,000
Reported Value Measurement \| 2021 Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Fair Value	500,000	500,000
Estimate of Fair Value Measurement \| 2024 Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Fair Value	295,358	363,269
Estimate of Fair Value Measurement \| 2021 Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Fair Value	$ 458,170	$ 502,895

ACCOUNTING POLICIES (Policies)

3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Basis of Presentation

The accompanying unaudited Condensed Consolidated Financial Statements of WESCO have been prepared in accordance with Rule 10-01 of Regulation S-X of the Securities and Exchange Commission (the “SEC”). The unaudited condensed consolidated financial information should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto included in WESCO’s 2019 Annual Report on Form 10-K as filed with the SEC on February 24, 2020. The Condensed Consolidated Balance Sheet at December 31, 2019 was derived from the audited Consolidated Financial Statements as of that date, but does not include all of the disclosures required by accounting principles generally accepted in the United States of America.

The unaudited Condensed Consolidated Balance Sheet as of March 31, 2020, the unaudited Condensed Consolidated Statements of Income and Comprehensive Income (Loss), the unaudited Condensed Consolidated Statements of Stockholders' Equity, and the unaudited Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2020 and 2019, respectively, in the opinion of management, have been prepared on the same basis as the audited Consolidated Financial Statements and include all adjustments necessary for the fair statement of the results of the interim periods presented herein. All adjustments reflected in the unaudited condensed consolidated financial information are of a normal recurring nature unless indicated. The results for the interim periods presented herein are not necessarily indicative of the results to be expected for the full year.

New Accounting Pronouncements and Changes in Accounting Principles [Text Block]

Recently Adopted Accounting Pronouncements

In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduced new guidance for the accounting for credit losses on certain financial instruments. The Company adopted this ASU effective January 1, 2020. The adoption of this new credit loss guidance did not have a material impact on the unaudited condensed consolidated financial statements and notes thereto presented herein, and WESCO does not expect it to have a material impact on its financial position or results of operation on an ongoing basis.

In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement, which amends the disclosure requirements for recurring and nonrecurring fair value measurements by removing, modifying and adding certain disclosures. The Company adopted this ASU in the first quarter of 2020. The adoption of this guidance did not have an impact on the unaudited condensed consolidated financial statements and notes thereto presented herein.

Reclassifications [Text Block]

Reclassifications

The Condensed Consolidated Statement of Cash Flows for the three months ended March 31, 2019 includes certain reclassifications to previously reported amounts to conform to the current period presentation.

Fair Value of Financial Instruments

. FAIR VALUE OF FINANCIAL INSTRUMENTS

The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, bank overdrafts, and outstanding indebtedness. The Company's outstanding indebtedness includes $500 million in aggregate principal amount of 5.375% Senior Notes due 2021 and $350 million in aggregate principal amount of 5.375% Senior Notes due 2024. With the exception of these debt instruments, the carrying values of the Company's financial instruments approximate fair value.

The following table sets forth WESCO's debt instruments that were not carried at fair value as of March 31, 2020 and December 31, 2019:


	As of
	March 31, 2020						December 31, 2019
(In thousands)	Fair Value		Carrying Amount		Fair Value		Carrying Amount
5.375% Senior Notes due 2021	$	458,170	$	500,000	$	502,895	$	500,000
5.375% Senior Notes due 2024	295,358		350,000		363,269		350,000

The Company uses a market approach to determine the fair value of its debt instruments, utilizing quoted prices in active markets, interest rates and other relevant information generated by market transactions involving similar instruments. Therefore, the inputs used to measure the fair value of the Company's debt instruments are classified as Level 2 within the fair value hierarchy. Changes in the fair value of the Company's debt instruments was effected by the current economic and financial market environment.

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Issued Accounting Pronouncements

In August 2018, the FASB issued ASU 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans, which amends the disclosure requirements for all employers that sponsor defined benefit pension and other post retirement plans by removing and adding certain disclosures. The amendments in this ASU are effective for fiscal years ending after December 15, 2020. Early adoption is permitted. Management does not expect the adoption of this accounting standard to have a material impact on its condensed consolidated financial statements and notes thereto.

In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which removes certain exceptions to the general principles of Accounting Standards Codification Topic 740, Income Taxes, and simplifies other aspects of accounting for income taxes. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted in any interim or annual period, with any adjustments reflected as of the beginning of the fiscal year of adoption. Management does not expect the adoption of this accounting standard to have a material impact on its condensed consolidated financial statements and notes thereto.

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.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

COMMITMENTS AND CONTINGENCIES Guarantees (Details)	3 Months Ended
COMMITMENTS AND CONTINGENCIES Guarantees (Details)	Mar. 31, 2020
Guarantees and Product Warranties [Abstract]
Guarantor Obligations, Origin and Purpose	Due to the nature of WESCO’s arrangement with WESTEC, WESCO has provided a standby letter of credit under its revolving credit facility of up to $7.3 million as security for WESTEC’s debt facilities.

EMPLOYEE BENEFIT PLANS (Notes)

3 Months Ended

Mar. 31, 2020

Retirement Benefits [Abstract]

EMPLOYEE BENEFIT PLANS

. EMPLOYEE BENEFIT PLANS

A majority of WESCO’s employees are covered by defined contribution retirement savings plans for their services rendered subsequent to WESCO’s formation. WESCO also offers a deferred compensation plan for select individuals. For U.S. participants, WESCO matches contributions made by employees at an amount equal to 50% of participants' total monthly contributions up to a maximum of 6% of eligible compensation. For Canadian participants, WESCO makes contributions in amounts ranging from 3% to 5% of participants' eligible compensation based on years of continuous service. WESCO may also make, subject to the Board of Directors' approval, a discretionary contribution to the defined contribution retirement savings plan covering U.S. participants if certain predetermined profit levels are attained. For the three months ended March 31, 2020 and 2019, WESCO incurred charges of $2.8 million and $12.6 million, respectively, for all such plans. Contributions are made in cash to employee retirement savings plan accounts. The deferred compensation plan is an unfunded plan. As of March 31, 2020 and December 31, 2019, the Company's obligation under the deferred compensation plan was $21.9 million and $25.2 million, respectively. Employees have the option to transfer balances allocated to their accounts in the defined contribution retirement savings plan and the deferred compensation plan into any of the available investment options.

The Company sponsors a contributory defined benefit plan covering substantially all Canadian employees of EECOL and a Supplemental Executive Retirement Plan for certain executives of EECOL. During the three months ended March 31, 2020, the Company made aggregate cash contributions of $1.0 million to its defined benefit plans.

The following table sets forth the components of net periodic benefit costs for the defined benefit plans:


	Three Months Ended
	March 31
(In thousands)	2020		2019
Service cost	$	1,309	$	1,149
Interest cost	1,037		1,089
Expected return on plan assets	(1,614)		(1,422)
Recognized actuarial gain	27		(16)
Net periodic benefit cost	$	759	$	800

The service cost of $1.3 million and $1.1 million for the three months ended March 31, 2020 and 2019, respectively, was reported as a component of selling, general and administrative expenses. The other components of net periodic benefit cost totaling a net benefit of $0.6 million and $0.3 million for the three months ended March 31, 2020 and 2019, respectively, were presented as a component of net interest and other.

ACQUISITIONS (Tables)

3 Months Ended

Mar. 31, 2020

Business Combinations [Abstract]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]


	Three Months Ended
	March 31
	2019
	(In thousands)
Fair value of assets acquired	$	34,812
Fair value of liabilities assumed	7,070
Cash paid for acquisitions	$	27,742

FAIR VALUE (Notes)

3 Months Ended

Mar. 31, 2020

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

. FAIR VALUE OF FINANCIAL INSTRUMENTS

The following table sets forth WESCO's debt instruments that were not carried at fair value as of March 31, 2020 and December 31, 2019:


	As of
	March 31, 2020						December 31, 2019
(In thousands)	Fair Value		Carrying Amount		Fair Value		Carrying Amount
5.375% Senior Notes due 2021	$	458,170	$	500,000	$	502,895	$	500,000
5.375% Senior Notes due 2024	295,358		350,000		363,269		350,000

- Definition

+ References + Details

SUMMARY OF PERFORMANCE-BASED AWARDS (Details) - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested (in shares)	307,614		195,305
Granted (in shares)	158,756	126,874
Vested (in shares)	(25,909)
Forfeited (in shares)	(20,538)
Unvested, Weighted Average Fair Value (in dollars per share)	$ 52.60		$ 60.24
Granted, Weighted Average Fair Value (in dollars per share)	48.67	$ 54.64
Vested in Period, Weighted Average Fair Value (in dollars per share)	78.04
Forfeited in Period, Weighted Average Fair Value (in dollars per share)	$ 71.47
Share-based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested (in shares)	307,614
Share-based Payment Arrangement, Tranche Two [Member] \| Net Income Growth Rate [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested (in shares)	134,010
Share-based Payment Arrangement, Tranche Two [Member] \| Earnings Per Share Growth [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested (in shares)	153,807
Share-based Payment Arrangement, Tranche Two [Member] \| Return on Net Assets [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested (in shares)	19,797

ACQUISITIONS - ACQUISITIONS (Details) $ in Thousands	3 Months Ended
ACQUISITIONS - ACQUISITIONS (Details) $ in Thousands	Mar. 31, 2020 USD ($) branches	Mar. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets			$ 34,812
Business Acquisition, Effective Date of Acquisition	Mar. 05, 2019
Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period	$ 100,000
Goodwill, Acquired During Period	$ 5,817
Number of Stores \| branches	500
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities			$ 7,070
Payments to Acquire Businesses, Gross	$ 100,000	$ 27,742
Business Acquisition, Transaction Costs	$ 100,000

STOCK-BASED COMPENSATION (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended	12 Months Ended
STOCK-BASED COMPENSATION (Details) - USD ($) $ in Millions	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 4.6	$ 4.7
Total unrecognized compensation cost							$ 35.9
Performance-based Awards - Peer Group Total Shareholder Return [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance-based awards outstanding (in shares)							307,614
Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense			$ 14.3	$ 0.8	$ 7.4	$ 13.4

COVER PAGE - shares	3 Months Ended
COVER PAGE - shares	Mar. 31, 2020	Apr. 30, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
Document Transition Report	false
Entity File Number	001-14989
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	25-1723342
Entity Address, Address Line One	225 West Station Square DriveSuite 700
Entity Address, City or Town	Pittsburgh,
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15219
City Area Code	412
Local Phone Number	454-2200
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	WCC
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		41,873,053
Entity Registrant Name	WESCO International, Inc.
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Central Index Key	0000929008

REVENUE Deferred Revenue (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Deferred Revenue	$ 9.9	$ 12.3

REVENUE (Tables)

3 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue [Table Text Block]

The following tables disaggregate WESCO’s revenue by end market and geography:


	Three Months Ended
	March 31
(In thousands)	2020		2019
Industrial	$	702,214	$	736,906
Construction	636,503		633,288
Utility	340,945		308,269
Commercial, Institutional and Government	288,985		282,804
Total by end market	$	1,968,647	$	1,961,267


	Three Months Ended
	March 31
(In thousands)	2020		2019
United States	$	1,478,491	$	1,460,991
Canada	377,419		384,596
Other International	112,737		115,680
Total by geography	$	1,968,647	$	1,961,267

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Allowance for doubtful accounts	$ 25,260	$ 25,443
Accumulated depreciation	269,582	268,415
Finite-Lived Intangible Assets, Accumulated Amortization	278,711	280,442
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	$ 8,211	$ 8,876
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	20,000,000	20,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Treasury stock, shares (in shares)	21,848,336	21,850,356	18,756,498	18,391,042
Common Stock [Member]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	210,000,000	210,000,000
Common stock, shares, issued (in shares)	59,381,958	59,308,018	59,271,892	59,157,696
Common stock, shares outstanding (in shares)	41,873,053	41,797,093
Common Class B [Member]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, shares, issued (in shares)	4,339,431	4,339,431	4,339,431	4,339,431

ORGANIZATION	3 Months Ended
ORGANIZATION	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	1. ORGANIZATION WESCO International, Inc. ("WESCO International") and its subsidiaries (collectively, “WESCO” or the "Company"), headquartered in Pittsburgh, Pennsylvania, is a full-line distributor of electrical, industrial and communications maintenance, repair and operating ("MRO") and original equipment manufacturer ("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. WESCO serves approximately 70,000 active customers globally through approximately 500 branches primarily located in North America, with operations in 16 additional countries and 11 distribution centers located in the United States and Canada.

SUMMARY OF RESTRICTED STOCK UNITS (Details) - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested (in shares)	490,417		363,729
Granted (in shares)	211,450	175,544
Vested (in shares)	(78,007)
Forfeited (in shares)	(6,755)
Unvested, Weighted Average Fair Value (in dollars per share)	$ 53.38		$ 60.00
Granted, Weighted Average Fair Value (in dollars per share)	48.32	$ 54.64
Vested in Period, Weighted Average Fair Value (in dollars per share)	70.07
Forfeited in Period, Weighted Average Fair Value (in dollars per share)	$ 61.67
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested (in shares)	307,614		195,305
Granted (in shares)	158,756	126,874
Vested (in shares)	(25,909)
Forfeited (in shares)	(20,538)
Unvested, Weighted Average Fair Value (in dollars per share)	$ 52.60		$ 60.24
Granted, Weighted Average Fair Value (in dollars per share)	48.67	$ 54.64
Vested in Period, Weighted Average Fair Value (in dollars per share)	78.04
Forfeited in Period, Weighted Average Fair Value (in dollars per share)	$ 71.47

EMPLOYEE BENEFIT PLANS Schedule of Net Benefit Costs (Tables)

3 Months Ended

Mar. 31, 2020

Postemployment Benefits [Abstract]

Schedule of Net Benefit Costs [Table Text Block]

The following table sets forth the components of net periodic benefit costs for the defined benefit plans:


	Three Months Ended
	March 31
(In thousands)	2020		2019
Service cost	$	1,309	$	1,149
Interest cost	1,037		1,089
Expected return on plan assets	(1,614)		(1,422)
Recognized actuarial gain	27		(16)
Net periodic benefit cost	$	759	$	800

REVENUE Variable Consideration (Details)	3 Months Ended
REVENUE Variable Consideration (Details)	Mar. 31, 2020
Revenue, Methods, Inputs, and Assumptions Used [Abstract]
Revenue, Information Used to Assess Variable Consideration Constraint	WESCO’s revenues are adjusted for variable consideration, which includes customer volume rebates, returns, and discounts. WESCO measures variable consideration by estimating expected outcomes using analysis and inputs based upon anticipated performance, historical data, as well as current and forecasted information. Measurement and recognition of variable consideration is reviewed by management on a monthly basis and revenue is adjusted accordingly. Variable consideration reduced revenue for the three months ended March 31, 2020 and 2019 by approximately $23.3 million and $25.5 million, respectively.

Subsequent Events (Notes)	3 Months Ended
Subsequent Events (Notes)	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events [Text Block]	12. SUBSEQUENT EVENTS On April 30, 2020, in connection with WESCO’s previously announced Merger with Anixter, WESCO announced that its wholly owned subsidiary, WESCO Distribution, has commenced (a) offers to purchase for cash any and all of Anixter Inc.’s, (a wholly owned subsidiary of Anixter), outstanding (i) 5.50% Senior Notes due 2023, $350,000,000 aggregate principal amount, and (ii) 6.00% Senior Notes due 2025, $250,000,000 aggregate principal amount (collectively, the “Anixter Notes,” and such offers, the “Offers”) and (b) solicitations of consents from the holders of each series of these existing Anixter Notes to amend the relevant indentures to eliminate certain of the covenants, restrictive provisions, events of default and related provisions therein and exclude the Merger from the change in control provision. Among other conditions, the Offers are conditioned upon the substantially concurrent or prior closing of the Merger. Concurrent with WESCO’s Offers, Anixter announced that Anixter Inc. has commenced solicitations of consents from the holders of each series of the Anixter Notes to amend the relevant indentures to, among other things, exclude the Merger from the change in control provision (the “Anixter Consent Solicitations”) in return for the payment of a consent fee (the “Consent Fee”). Holder of Anixter Notes have the option to participate in either the Offers or the Anixter Consent Solicitations, but not both. In certain circumstances, consents delivered in connection with the Offers may be aggregated with those delivered in connection with the Anixter Consent Solicitations. Subject to the terms and conditions of the Offer to Purchase and Consent Solicitation Statement, dated April 30, 2020 (the “Offer to Purchase”), payment of the Offer consideration or the Consent Fee, as applicable, is expected to occur at or immediately following the closing of the Merger. Additional information with respect to the Offers and the Anixter Consent Solicitations is included in WESCO’s Current Report on Form 8-K, filed with the SEC on April 30, 2020. Holders of Anixter Notes should also read the Offer to Purchase (and the documents incorporated by reference therein) carefully and in their entirety before making any decision with respect to a tender of Anixter Notes pursuant to the Offers or the Anixter Consent Solicitations, because they contain important information.

FAIR VALUE (Tables)

3 Months Ended

Mar. 31, 2020

Fair Value Disclosures [Abstract]

Fair Value, by Balance Sheet Grouping


	As of
	March 31, 2020						December 31, 2019
(In thousands)	Fair Value		Carrying Amount		Fair Value		Carrying Amount
5.375% Senior Notes due 2021	$	458,170	$	500,000	$	502,895	$	500,000
5.375% Senior Notes due 2024	295,358		350,000		363,269		350,000

INCOME TAXES	3 Months Ended
INCOME TAXES	Mar. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	11. INCOME TAXES The effective tax rate for the three months ended March 31, 2020 and 2019 was 23.1% and 21.7%, respectively. WESCO’s effective tax rate is typically impacted by the tax effect of intercompany financing, foreign tax rate differences, nondeductible expenses and state income taxes. The effective tax rate for the three months ended March 31, 2020 is higher than the prior period primarily due to discrete income tax expense related to stock-based awards. There have been no material adjustments to liabilities for uncertain tax positions since the last annual disclosure for the year ended December 31, 2019.

GOODWILL (Tables)

3 Months Ended

Mar. 31, 2020

Goodwill [Line Items]

Schedule of Goodwill [Table Text Block]


	Three Months Ended
	March 31
(In thousands)	2020
Beginning balance January 1	$	1,759,040
Foreign currency exchange rate changes	(46,894)
Adjustments to goodwill for acquisitions⁽¹⁾	5,817
Ending balance March 31	$	1,717,963

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Gross Profit [Abstract]
Revenues	$ 1,968,647	$ 1,961,267
Cost of goods sold	1,592,249	1,578,771
Operating Expenses [Abstract]
Selling, general and administrative expense	299,392	296,528
Depreciation and amortization	16,093	15,242
Income from operations	60,913	70,726
Nonoperating Income (Expense)	16,472	17,120
Income before income taxes	44,441	53,606
Provision for income taxes	10,266	11,656
Net income	34,175	41,950
Net (loss) income attributable to noncontrolling interest	(232)	(419)
Net income attributable to WESCO International, Inc.	34,407	42,369
Comprehensive Income:
Foreign currency translation adjustment	(93,851)	22,517
Comprehensive income attributable to WESCO International, Inc.	$ (59,444)	$ 64,886
Earnings per share attributable to WESCO International, Inc.
Basic (in dollars per share)	$ 0.82	$ 0.94
Diluted (in dollars per share)	$ 0.82	$ 0.93
Shipping and Handling [Member]
Gross Profit [Abstract]
Cost of goods sold	$ 18,000	$ 17,000

COMMITMENTS AND CONTINGENCIES Guarantee (Policies)	3 Months Ended
COMMITMENTS AND CONTINGENCIES Guarantee (Policies)	Mar. 31, 2020
Guarantees and Product Warranties [Abstract]
Guarantees [Text Block]	In an effort to expand the Company's footprint in the Middle East, WESCO has been doing business since 2009 with WESTEC Supplies General Trading (“WESTEC”), an industrial equipment supplier headquartered in the United Arab Emirates. WESTEC has debt facilities comprised of a $5.8 million term loan and a $1.0 million line of credit to support its working capital requirements and joint sales efforts with WESCO. Due to the nature of WESCO’s arrangement with WESTEC, WESCO has provided a standby letter of credit under its revolving credit facility of up to $7.3 million as security for WESTEC’s debt facilities. As of March 31, 2020, WESTEC had outstanding indebtedness totaling $6.0 million. Management currently believes the estimated fair value of the noncontingent guarantee on the outstanding indebtedness is nominal and therefore a liability has not been recorded as of March 31, 2020.

ORGANIZATION Organization (Details)	3 Months Ended
ORGANIZATION Organization (Details)	Mar. 31, 2020 distribution_centers
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Distribution Centers	11

ACQUISITIONS

3 Months Ended

Mar. 31, 2020

Business Combinations [Abstract]

Mergers, Acquisitions and Dispositions Disclosures [Text Block]

. ACQUISITIONS

The following table sets forth the consideration paid for acquisitions:


	Three Months Ended
	March 31
	2019
	(In thousands)
Fair value of assets acquired	$	34,812
Fair value of liabilities assumed	7,070
Cash paid for acquisitions	$	27,742

Sylvania Lighting Services Corp.

On March 5, 2019, WESCO Distribution, Inc. ("WESCO Distribution"), through its WESCO Services, LLC subsidiary, acquired certain assets and assumed certain liabilities of Sylvania Lighting Services Corp. ("SLS"). Headquartered in Wilmington, Massachusetts, SLS offers a full spectrum of energy-efficient lighting upgrade, retrofit, and renovation solutions with annual sales of approximately $100 million and approximately 220 employees across the U.S. and Canada. WESCO Distribution funded the purchase price paid at closing with borrowings under its accounts receivable securitization facility. The purchase price was allocated to the respective assets and liabilities based upon their estimated fair values as of the acquisition date, resulting in goodwill of $11.6 million, which is deductible for tax purposes.

ACQUISITIONS

3. REVENUE

WESCO distributes products and provides services to customers globally within the following end markets: (1) industrial, (2) construction, (3) utility, and (4) commercial, institutional and government. Revenue is measured as the amount of consideration WESCO expects to receive in exchange for transferring goods or providing services.

The following tables disaggregate WESCO’s revenue by end market and geography:


	Three Months Ended
	March 31
(In thousands)	2020		2019
Industrial	$	702,214	$	736,906
Construction	636,503		633,288
Utility	340,945		308,269
Commercial, Institutional and Government	288,985		282,804
Total by end market	$	1,968,647	$	1,961,267


	Three Months Ended
	March 31
(In thousands)	2020		2019
United States	$	1,478,491	$	1,460,991
Canada	377,419		384,596
Other International	112,737		115,680
Total by geography	$	1,968,647	$	1,961,267

In accordance with certain contractual arrangements, WESCO receives payment from its customers in advance and recognizes such payment as deferred revenue. Revenue for advance payment is recognized when the performance obligation has been satisfied and control has transferred to the customer, which is generally upon shipment. Deferred revenue is usually recognized within a year or less from the date of the customer’s advance payment. At March 31, 2020 and December 31, 2019, $9.9 million and $12.3 million, respectively, of deferred revenue was recorded as a component of other current liabilities in the Condensed Consolidated Balance Sheets.

WESCO’s revenues are adjusted for variable consideration, which includes customer volume rebates, returns, and discounts. WESCO measures variable consideration by estimating expected outcomes using analysis and inputs based upon anticipated performance, historical data, as well as current and forecasted information. Measurement and recognition of variable consideration is reviewed by management on a monthly basis and revenue is adjusted accordingly. Variable consideration reduced revenue for the three months ended March 31, 2020 and 2019 by approximately $23.3 million and $25.5 million, respectively.

Shipping and handling costs are recognized in net sales when they are billed to the customer. These costs are recognized as a component of selling, general and administrative expenses when WESCO does not bill the customer. WESCO has elected to recognize shipping and handling costs as a fulfillment cost. Shipping and handling costs recorded as a component of selling,

general and administrative expenses totaled $18.0 million and $17.0 million for the three months ended March 31, 2020 and 2019, respectively.

STOCK-BASED COMPENSATION (Notes)

3 Months Ended

Mar. 31, 2020

Share-based Payment Arrangement [Abstract]

STOCK-BASED COMPENSATION

. STOCK-BASED COMPENSATION

WESCO’s stock-based employee compensation plans are comprised of stock-settled stock appreciation rights, restricted stock units and performance-based awards. 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-settled stock appreciation rights is determined using the Black-Scholes model. The fair value of restricted stock units and performance-based awards with performance conditions is determined by the grant-date closing price of WESCO’s common stock. The forfeiture assumption is based on WESCO’s historical employee behavior that is reviewed on an annual basis. No dividends are assumed. For stock-settled stock appreciation rights that are exercised and for restricted stock units and performance-based awards that vest, shares are issued out of WESCO's outstanding common stock.

Stock-settled stock appreciation rights vest ratably over a three-year period and terminate on the tenth anniversary of the grant date unless terminated sooner under certain conditions. Vesting of restricted stock units is based on a minimum time period of three years. Vesting of performance-based awards is based on a three-year performance period, and the number of

shares earned, if any, depends on the attainment of certain performance levels. Outstanding awards would vest upon the consummation of a change in control transaction and performance-based awards would vest at the target level.

Performance-based awards granted in 2020 and 2019 were based on two equally-weighted performance measures: the three-year average growth rate of WESCO's net income and the three-year cumulative return on net assets. Performance-based awards granted in 2018 were based on two equally-weighted performance measures: the three-year average growth rate of the Company’s fully diluted earnings per share and the three-year cumulative return on net assets.


	Three Months Ended
	March 31, 2020		March 31, 2019
Stock-settled stock appreciation rights granted	262,091		213,618
Weighted-average fair value	$	13.86	$	16.36

Restricted stock units granted	211,450		175,544
Weighted-average fair value	$	48.32	$	54.64

Performance-based awards granted	158,756		126,874
Weighted-average fair value	$	48.67	$	54.64

The fair value of stock-settled stock appreciation rights was estimated using the following weighted-average assumptions:


	Three Months Ended
	March 31, 2020		March 31, 2019
Risk free interest rate	1.4	%	2.5	%
Expected life (in years)	5		5
Expected volatility	30	%	29	%

The risk-free interest rate is based on the U.S. Treasury Daily Yield Curve as of the grant date. The expected life is based on historical exercise experience and the expected volatility is based on the volatility of the Company's daily stock prices over a five-year period preceding the grant date.

The following table sets forth a summary of stock-settled stock appreciation rights and related information for the three months ended March 31, 2020:


	Awards	Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (In years)	Aggregate Intrinsic Value (In thousands)
Outstanding at December 31, 2019	2,337,049	$	59.72
Granted	262,091	48.32
Exercised	(6,589)	42.12
Forfeited	(24,273)	65.33
Outstanding at March 31, 2020	2,568,278	58.54		5.7	$	—
Exercisable at March 31, 2020	2,027,915	$	59.84	4.9	$	—

The following table sets forth a summary of time-based restricted stock units and related information for the three months ended March 31, 2020:


	Awards	Weighted- Average Fair Value
Unvested at December 31, 2019	363,729	$	60.00
Granted	211,450	48.32
Vested	(78,007)	70.07
Forfeited	(6,755)	61.67
Unvested at March 31, 2020	490,417	$	53.38

The following table sets forth a summary of performance-based awards for the three months ended March 31, 2020:


	Awards	Weighted- Average Fair Value
Unvested at December 31, 2019	195,305	$	60.24
Granted	158,756	48.67
Vested	(25,909)	78.04
Forfeited	(20,538)	71.47
Unvested at March 31, 2020	307,614	$	52.60

Vesting of the 307,614 shares of performance-based awards in the table above is dependent upon the achievement of certain performance targets, including 134,010 that are dependent upon the three-year average growth rate of WESCO's net income, 19,797 that are dependent upon the three-year average growth rate of the Company's fully diluted earnings per share, and 153,807 that are based upon the three-year cumulative return on net assets. These awards are accounted for as awards with performance conditions; compensation cost is recognized over the performance period based upon WESCO's determination of whether it is probable that the performance targets will be achieved.

WESCO recognized $4.6 million and $4.7 million of non-cash stock-based compensation expense, which is included in selling, general and administrative expenses, for the three months ended March 31, 2020 and 2019, respectively. As of March 31, 2020, there was $35.9 million of total unrecognized compensation cost related to non-vested stock-based compensation arrangements for all awards previously made, of which approximately $14.3 million is expected to be recognized over the remainder of 2020, $13.4 million in 2021, $7.4 million in 2022 and $0.8 million in 2023.

EMPLOYEE BENEFIT PLANS EMPLOYEE BENEFIT PLANS Pension Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2019
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	$ 1,309		$ 1,149
Interest cost	1,037		1,089
Expected return on plan assets	(1,614)		(1,422)
Defined Benefit Plan, Benefit Obligation, Actuarial Gain (Loss)	27		(16)
Net periodic benefit cost	759		800
Defined Benefit Plan, Service Cost	1,309		1,149
Defined Benefit Plan, Plan Assets, Contributions by Employer		$ 1,000
Deferred Compensation Liability, Classified, Noncurrent	21,900			$ 25,200
Postemployment Benefits, Period Expense	2,800		12,600
Pension Plan [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Other Nonoperating Gains (Losses)	$ (600)		$ (300)
Canadian 401K Defined Contribution Plan [Member] \| Minimum [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan Employer Matching Contribution Percent	3.00%
Canadian 401K Defined Contribution Plan [Member] \| Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan Employer Matching Contribution Percent	5.00%
US 401K Defined Contribution Plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50.00%
Defined Contribution Plan Employer Matching Contribution Percent	6.00%

ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Prepaid expenses and other current assets	$ 192,375	$ 92,447
Assets, Current	2,777,478	2,540,411
Goodwill	1,717,963	1,759,040
Liabilities and Equity	5,230,956	5,017,635
Other Accrued Liabilities, Current	168,808	159,367
Liabilities, Current	1,040,505	1,084,059
Assets	5,230,956	5,017,635
Liabilities	3,028,830	2,758,964
Retained earnings	2,565,597	2,530,429	$ 2,349,300	$ 2,307,462
Accumulated other comprehensive income	(461,623)	(367,772)	$ (385,918)	$ (408,435)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 2,202,126	$ 2,258,671

ORGANIZATION (Details)	Mar. 31, 2020 customers branches countries
Restructuring Cost and Reserve [Line Items]
Active customers (in customers) \| customers	70,000
Full service branches (in branches) \| branches	500
Additional countries (in countries) \| countries	16

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY Statement - USD ($) $ in Thousands	Total	Common Class B [Member]	Common Stock [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Additional Paid-in Capital [Member]
Common Stock, Value, Issued		$ 43	$ 592
Common Stock, Shares, Issued		4,339,431	59,157,696
Additional capital	$ 993,666
Retained Earnings (Accumulated Deficit)	2,307,462
Treasury Stock, Value	$ (758,018)
ERROR in label resolution.	(18,391,042)
Stockholders' Equity Attributable to Noncontrolling Interest	$ (5,584)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(408,435)
Stock Issued, Value, Stock Options Exercised, Net of Tax Benefit (Expense)			$ 1			$ (54)
APIC, Share-based Payment Arrangement, Recognition and Exercise	(90)
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture	4,665
ERROR in label resolution.								$ 19,144
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation			$ 0				$ (531)	(1,822)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			(156,760)			(184)
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation			(42,564)
Net Income (Loss) Attributable to Parent	42,369
Treasury Stock, Value, Acquired, Cost Method	$ (19,144)
Treasury Stock, Shares, Acquired	(365,272)
Net Income (Loss) Attributable to Noncontrolling Interest	$ (419)				$ (419)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax				$ 22,517
Common Stock, Value, Issued		$ 43	$ 593
Common Stock, Shares, Issued		4,339,431	59,271,892
Additional capital	1,015,563
Retained Earnings (Accumulated Deficit)	2,349,300
Treasury Stock, Value	$ (777,216)
ERROR in label resolution.	(18,756,498)
Stockholders' Equity Attributable to Noncontrolling Interest	$ (6,003)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(385,918)
Common Stock, Value, Issued		$ 43	$ 593
Common Stock, Shares, Issued		4,339,431	59,308,018
Additional capital	1,039,347
Retained Earnings (Accumulated Deficit)	2,530,429
Treasury Stock, Value	$ (937,157)
ERROR in label resolution.	(21,850,356)
Stockholders' Equity Attributable to Noncontrolling Interest	$ (6,812)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(367,772)
Stock Issued, Value, Stock Options Exercised, Net of Tax Benefit (Expense)			$ 1			$ 79
APIC, Share-based Payment Arrangement, Recognition and Exercise	(39)
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture	4,626
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation			$ 0				$ 761	$ (2,297)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			(105,620)			2,020
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation			(31,680)
Net Income (Loss) Attributable to Parent	34,407
Net Income (Loss) Attributable to Noncontrolling Interest	(232)				$ (232)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax				$ (93,851)
Common Stock, Value, Issued		$ 43	$ 594
Common Stock, Shares, Issued		4,339,431	59,381,958
Additional capital	1,041,637
Retained Earnings (Accumulated Deficit)	2,565,597
Treasury Stock, Value	$ (937,078)
ERROR in label resolution.	(21,848,336)
Stockholders' Equity Attributable to Noncontrolling Interest	$ (7,044)
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (461,623)

SCHEDULE OF SHARE-BASED PAYMENT AWARD, PERFORMANCE-BASED AWARDS, VALUATION ASSUMPTIONS (Details)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
WESCO expected volatility	30.00%	29.00%
Risk free interest rate	1.40%	2.50%

REVENUE Shipping and Handling Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cost of goods sold	$ 1,592,249	$ 1,578,771
Shipping and Handling [Member]
Cost of goods sold	$ 18,000	$ 17,000

SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Net income (loss) attributable to WESCO International, Inc.	$ 34,407	$ 42,369
Weighted average common shares outstanding used in computing basic earnings per share (in shares)	41,837	45,076
Common shares issuable upon exercise of dilutive stock options (in shares)	238	415
Weighted average common shares outstanding and common share equivalents used in computing diluted earnings per share (in shares)	42,075	45,491
Earnings Per Share, Basic and Diluted [Abstract]
Basic (in dollars per share)	$ 0.82	$ 0.94
Diluted (in dollars per share)	$ 0.82	$ 0.93

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

SCHEDULE OF SHARE-BASED COMPENSATION, STOCK OPTIONS AND STOCK APPRECIATION RIGHTS AWARD ACTIVITY (Details) - Stock Appreciation Rights (SARs) [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Share-based Compensation Arrangement By Share-based Payment Award, Options and Stock Appreciation Rights, Outstanding [Roll Forward]
Grants in Period (in shares)	262,091	213,618
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 48.32
Exercises in Period (in shares)	6,589
Weighted Average Exercise Price, Exercises in Period (in dollars per share)	$ 42.12
Forfeitures in Period (in shares)	24,273
Weighted Average Exercise Price, Forfeitures in Period (in dollars per share)	$ 65.33
Weighted Average Remaining Contractual Term, Outstanding (in years)	5 years 8 months 12 days
Weighted Average Remaining Contractual Term, Exercisable (in years)	4 years 10 months 24 days
Aggregate Intrinsic Value, Outstanding	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	2,568,278		2,337,049
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 58.54		$ 59.72
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number	2,027,915
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 59.84

Subsequent Events (Details) $ in Millions	3 Months Ended
Subsequent Events (Details) $ in Millions	Mar. 31, 2020 USD ($)
Subsequent Event [Line Items]
Business Acquisition, Effective Date of Acquisition	Mar. 05, 2019
Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period	$ 100

GOODWILL (Notes)

3 Months Ended

Mar. 31, 2020

Goodwill [Line Items]

Goodwill Disclosure [Text Block]

. GOODWILL

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


	Three Months Ended
	March 31
(In thousands)	2020
Beginning balance January 1	$	1,759,040
Foreign currency exchange rate changes	(46,894)
Adjustments to goodwill for acquisitions⁽¹⁾	5,817
Ending balance March 31	$	1,717,963

SCHEDULE OF SHARE-BASED PAYMENT AWARD, VALUATION ASSUMPTIONS (Details) - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	1.40%	2.50%
Expected life (in years)	5 years	5 years
WESCO expected volatility	30.00%	29.00%
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	262,091	213,618
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 13.86	$ 16.36
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	211,450	175,544
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 48.32	$ 54.64
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	158,756	126,874
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 48.67	$ 54.64

REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended
REVENUE (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Deferred Revenue	$ 9,900		$ 12,300
Revenue from Contract with Customer, Excluding Assessed Tax	1,968,647	$ 1,961,267
Cost of goods sold	1,592,249	1,578,771
Industrial [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	702,214	736,906
Construction [Domain]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	636,503	633,288
Utility [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	340,945	308,269
Commercial, Institutional and Government [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	288,985	282,804
UNITED STATES
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	1,478,491	1,460,991
CANADA
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	377,419	384,596
Non-US [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	112,737	115,680
Shipping and Handling [Member]
Disaggregation of Revenue [Line Items]
Cost of goods sold	$ 18,000	$ 17,000

EARNINGS PER SHARE

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

EARNINGS PER SHARE

. EARNINGS PER SHAREBasic earnings per share is computed by dividing net income attributable to WESCO International by the weighted-average number of common shares outstanding during the periods. Diluted earnings per share is computed by dividing net income attributable to WESCO International 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 equity awards.

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


	Three Months Ended
	March 31
(In thousands, except per share data)	2020		2019
Net income attributable to WESCO International	$	34,407	$	42,369
Weighted-average common shares outstanding used in computing basic earnings per share	41,837		45,076
Common shares issuable upon exercise of dilutive equity awards	238		415
Weighted-average common shares outstanding and common share equivalents used in computing diluted earnings per share	42,075		45,491
Earnings per share attributable to WESCO International
Basic	$	0.82	$	0.94
Diluted	$	0.82	$	0.93

For the three months ended March 31, 2020 and 2019, the computation of diluted earnings per share attributable to WESCO International excluded approximately 2.3 million and 1.8 million of stock-based awards, respectively. These amounts were excluded because their effect would have been antidilutive.

In December 2017, the Company's Board of Directors authorized the repurchase of up to $300 million of the Company's common stock through December 31, 2020. In October 2018, the Board approved an increase to this repurchase authorization from $300 million to $400 million.

On November 6, 2018, the Company entered into an accelerated stock repurchase agreement with a financial institution to repurchase shares of its common stock. In exchange for an up-front cash payment of $100.0 million, the Company received a total of 1,953,167 shares, 365,272 of which were received during the three months ended March 31, 2019. WESCO funded the repurchase with borrowings under its accounts receivable securitization and revolving credit facilities.

The total number of shares ultimately delivered under an accelerated stock repurchase transaction is determined by the average of the volume-weighted-average price of the Company's common stock for each exchange business day during the respective settlement valuation periods. For purposes of computing earnings per share for the three months ended March 31, 2019, share repurchases have been reflected as a reduction to common shares outstanding on the respective delivery dates.

EARNINGS PER SHARE (Details) shares in Millions	3 Months Ended
EARNINGS PER SHARE (Details) shares in Millions	Sep. 30, 2018 shares
Award Type [Domain]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1.8