0000929008-20-000067 | 10-Q | XBRL Viewer

COVER PAGE - shares	3 Months Ended	6 Months Ended
COVER PAGE - shares	Jun. 30, 2020	Jun. 30, 2020	Aug. 14, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 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
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes	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			50,042,547
Entity Registrant Name		WESCO International, Inc.
Current Fiscal Year End Date		--12-31
Document Fiscal Year Focus		2020
Document Fiscal Period Focus		Q2
Amendment Flag		false
Entity Central Index Key		0000929008
Entity Listings [Line Items]
Security Exchange Name	NYSE
Document Period End Date	Jun. 30, 2020
Series A Preferred Stock [Member]
Cover [Abstract]
Title of 12(b) Security	Depositary Shares, each representing a 1/1,00th interest in a share of Series A Fixed-Rate Reset Cumulative Perpetual Preferred Stock
Trading Symbol	WCC PR A
Security Exchange Name	NYSE
Entity Listings [Line Items]
Title of 12(b) Security	Depositary Shares, each representing a 1/1,00th interest in a share of Series A Fixed-Rate Reset Cumulative Perpetual Preferred Stock
Trading Symbol	WCC PR A
Security Exchange Name	NYSE
Preferred Share Purchase Right [Member]
Cover [Abstract]
Title of 12(b) Security	Preferred Share Purchase Rights
Trading Symbol	N/A
Security Exchange Name	NYSE
Entity Listings [Line Items]
Title of 12(b) Security	Preferred Share Purchase Rights
Trading Symbol	N/A
Security Exchange Name	NYSE
Common Class A [Member]
Cover [Abstract]
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	WCC
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	WCC

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current Assets:
Cash and cash equivalents	$ 265,222	$ 150,902
Accounts Receivable, after Allowance for Credit Loss, Current	2,454,262	1,187,359
Accounts and Other Receivables, Net, Current	192,799	98,029
Inventories, net	2,368,827	1,011,674
Prepaid expenses and other current assets	157,276	92,447
Total current assets	5,438,386	2,540,411
Property, buildings and equipment, net of accumulated depreciation of $229,041 and $213,758 in 2014 and 2013, respectively	403,072	181,448
Operating Lease, Right-of-Use Asset	549,762	235,834
Intangible assets, net	2,095,480	287,275
Goodwill	3,107,256	1,759,040
Other assets	138,058	13,627
Total assets	11,732,014	5,017,635
Current Liabilities:
Accounts payable	1,660,094	830,478
Accrued payroll and benefit costs	119,725	49,508
Current portion of long-term debt	27,696	26,685
Other Accrued Liabilities, Current	494,211	177,388
Total current liabilities	2,301,726	1,084,059
Total long-term debt	5,068,549	1,257,067
Operating Lease, Liability, Noncurrent	430,273	179,830
Other noncurrent liabilities	293,508	91,391
Deferred Income Tax Liabilities, Net	537,557	146,617
Total liabilities	8,631,613	2,758,964
Commitments and Contingencies
Stockholders' Equity:
Additional capital	1,933,241	1,039,347
Retained earnings	2,529,842	2,530,429
Treasury stock, at cost; 21,859,194 and 21,850,356 shares in 2020 and 2019, respectively	(937,515)	(937,157)
Accumulated other comprehensive income	(418,889)	(367,772)
Total WESCO International, Inc. stockholders' equity	3,107,398	2,265,483
Noncontrolling interest	(6,997)	(6,812)
Total stockholders’ equity	3,100,401	2,258,671
Accounts Receivable, Allowance for Credit Loss, Current	24,590	25,443
Accumulated depreciation	278,916	268,415
Finite-Lived Intangible Assets, Accumulated Amortization	292,928	280,442
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	96,322	8,876
Total liabilities and stockholders' equity	$ 11,732,014	$ 5,017,635
Treasury stock, shares (in shares)	21,859,194	21,850,356
Common Stock [Member]
Stockholders' Equity:
Common stock	$ 676	$ 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)	67,562,199	59,308,018
Common stock, shares outstanding (in shares)	50,042,436	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
Common stock, shares outstanding (in shares)	0	0
Series A Preferred Stock [Member]
Stockholders' Equity:
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding	$ 0	$ 0
Preferred stock, par value (in dollars per share)	$ 0.01
Preferred stock, shares authorized (in shares)	25,000
Preferred stock, shares issued (in shares)	21,612	0
Preferred stock, shares outstanding (in shares)	21,612
Preferred Stock
Stockholders' Equity:
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding	$ 0	$ 0
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

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Allowance for doubtful accounts	$ 24,590		$ 25,443
Accumulated depreciation	278,916		268,415
Finite-Lived Intangible Assets, Accumulated Amortization	292,928		280,442
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	$ 96,322		$ 8,876
Treasury stock, shares (in shares)	21,859,194	21,848,336	21,850,356	21,154,343	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)	67,562,199	59,381,958	59,308,018	59,292,704	59,271,892	59,157,696
Common stock, shares outstanding (in shares)	50,042,436		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	4,339,431	4,339,431
Common stock, shares outstanding (in shares)	0		0

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Gross Profit [Abstract]
Revenues	$ 2,086,706	$ 2,150,088	$ 4,055,353	$ 4,111,355
Cost of goods sold	1,692,931	1,741,114	3,285,179	3,319,886
Operating Expenses [Abstract]
Selling, general and administrative expense	359,750	295,842	659,143	592,370
Depreciation and amortization	18,755	15,182	34,848	30,424
Income from operations	15,270	97,950	76,183	168,675
Nonoperating Income (Expense)	60,583	17,307	77,055	34,427
Income before income taxes	(45,313)	80,643	(872)	134,248
Provision for income taxes	(10,854)	17,428	(587)	29,084
Net income	(34,459)	63,215	(285)	105,164
Net (loss) income attributable to noncontrolling interest	47	(249)	(185)	(668)
Net income attributable to WESCO International, Inc.	(34,506)	63,464	(100)	105,832
Comprehensive Income:
Foreign currency translation adjustment	42,734	20,244	(51,117)	42,763
Comprehensive income attributable to WESCO International, Inc.	$ 6,952	$ 83,708	$ (52,493)	$ 148,595
Earnings per share attributable to WESCO International, Inc.
Basic (in dollars per share)	$ (0.84)	$ 1.46	$ (0.03)	$ 2.39
Diluted (in dollars per share)	$ (0.84)	$ 1.45	$ (0.03)	$ 2.37
Preferred Stock Dividends, Income Statement Impact	$ 1,276	$ 0	$ 1,276	$ 0
Net Income (Loss) Available to Common Stockholders, Basic	(35,782)	63,464	(1,376)	105,832
Shipping and Handling [Member]
Gross Profit [Abstract]
Cost of goods sold	$ 20,900	$ 18,200	$ 38,900	$ 35,200

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Operating Activities:
Net income	$ (285)	$ 105,164
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	34,848	30,424
Deferred income taxes	1,062	1,983
Other operating activities, net	7,506	11,961
Changes in assets and liabilities
Increase (Decrease) in Accounts Receivable	(29,302)	157,387
Increase (Decrease) in Accounts and Other Receivables	(20,476)	(32,150)
Inventories, net	55,431	(39,655)
Prepaid expenses and other current assets	(28,078)	(7,710)
Accounts payable	(83,085)	62,484
Accrued payroll and benefit costs	1,701	(43,739)
Other current and noncurrent liabilities	93,810	(4,450)
Net cash provided by operating activities	132,688	(8,775)
Investing Activities:
Capital expenditures	(27,163)	(21,402)
Payments to Acquire Businesses, Gross	(3,708,325)	(27,742)
Other investing activities	7,533	(1,155)
Net cash used in investing activities	(3,727,955)	(50,299)
Financing Activities:
Proceeds from (Repayments of) Short-term Debt	(10,526)	(29,300)
Proceeds from issuance of long-term debt	4,391,782	883,508
Repayments of Long-term Debt	(580,619)	(654,274)
Payments for Repurchase of Common Stock	(2,025)	(152,722)
Payments of Debt Issuance Costs	(79,490)	0
Other financing activities, net	(6,115)	2,803
Net cash used in financing activities	3,713,007	50,015
Effect of exchange rate on cash and cash equivalents	(3,420)	(66)
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	114,320	(9,125)
Cash and cash equivalents at the end of period	265,222	87,218
Interest Paid, Including Capitalized Interest, Operating and Investing Activities	29,828	32,787
Income Taxes Paid	9,894	35,329
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 73,137	$ 26,731

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY Statement - USD ($) $ in Thousands	Total	Common Class B [Member]	Common Stock [Member]	Series A Preferred Stock [Member]	Series A	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)
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding				$ 0
Preferred stock, shares issued (in shares)				0
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)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax						$ 22,517
Net Income (Loss) Attributable to Parent	$ 105,832
Treasury Stock, Shares, Acquired	(2,760,088)
Net Income (Loss) Attributable to Noncontrolling Interest	$ (668)
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)
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding				$ 0
Preferred stock, shares issued (in shares)				0
Stock Issued, Value, Stock Options Exercised, Net of Tax Benefit (Expense)			$ 0					$ (157)
APIC, Share-based Payment Arrangement, Recognition and Exercise	6
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture	5,150
ERROR in label resolution.										(22,500)
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation			$ 0						4	(1)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			(20,831)					(3,029)
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation			(19)
Net Income (Loss) Attributable to Parent	63,464
Treasury Stock, Value, Acquired, Cost Method	$ (127,500)
Treasury Stock, Shares, Acquired	(2,394,816)
Net Income (Loss) Attributable to Noncontrolling Interest	$ (249)						(249)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax						20,244
Common Stock, Value, Issued		$ 43	$ 593
Common Stock, Shares, Issued		4,339,431	59,292,704
Additional capital	998,218
Retained Earnings (Accumulated Deficit)	2,412,768
Treasury Stock, Value	$ (904,873)
ERROR in label resolution.	(21,154,343)
Stockholders' Equity Attributable to Noncontrolling Interest	$ (6,252)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(365,674)
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding				$ 0
Preferred stock, shares issued (in shares)				0
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)
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding				$ 0
Preferred stock, shares issued (in shares)				0
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)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax						(93,851)
Net Income (Loss) Attributable to Parent	(100)
Net Income (Loss) Attributable to Noncontrolling Interest	(185)
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)
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding				$ 0
Preferred stock, shares issued (in shares)				0
Stock Issued, Value, Stock Options Exercised, Net of Tax Benefit (Expense)			$ 0					$ (437)
APIC, Share-based Payment Arrangement, Recognition and Exercise	0
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture	4,901
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation			$ 0						$ 27	(37)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			(30,665)					(10,858)
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation			(652)
Net Income (Loss) Attributable to Parent	(34,506)
Dividends, Preferred Stock				$ (1,276)
Net Income (Loss) Attributable to Noncontrolling Interest	47						$ 47
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax						$ 42,734
Stock Issued During Period, Value, Purchase of Assets			$ 82		$ 0					$ 886,740
Stock Issued During Period, Shares, Purchase of Assets			8,150,228	21,612
Common Stock, Value, Issued		$ 43	$ 676
Common Stock, Shares, Issued		4,339,431	67,562,199
Additional capital	1,933,241
Retained Earnings (Accumulated Deficit)	2,529,842
Treasury Stock, Value	$ (937,515)
ERROR in label resolution.	(21,859,194)
Stockholders' Equity Attributable to Noncontrolling Interest	$ (6,997)
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (418,889)
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding				$ 0
Preferred stock, shares issued (in shares)				21,612

ORGANIZATION	6 Months Ended
ORGANIZATION	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	WESCO International, Inc. ("WESCO International") and its subsidiaries (collectively, “WESCO” or the "Company"), headquartered in Pittsburgh, Pennsylvania, is a leading provider of business-to-business distribution, logistics services and supply chain solutions. On June 22, 2020, WESCO completed its previously announced acquisition of Anixter International Inc., a Delaware corporation (“Anixter”). Pursuant to the terms of the Agreement and Plan of Merger, dated as of January 10, 2020 (the “Merger Agreement”), by and among Anixter, WESCO and Warrior Merger Sub, Inc., a Delaware corporation and a wholly owned subsidiary of WESCO (“Merger Sub”), Merger Sub was merged with and into Anixter (the “Merger”), with Anixter surviving the Merger and continuing as a wholly owned subsidiary of WESCO.

ACCOUNTING POLICIES	6 Months Ended
ACCOUNTING POLICIES	Jun. 30, 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 June 30, 2020, the unaudited Condensed Consolidated Statements of (Loss) Income and Comprehensive Income (Loss), the unaudited Condensed Consolidated Statements of Stockholders' Equity for the three and six months ended June 30, 2020 and 2019, and the unaudited Condensed Consolidated Statements of Cash Flows for the six months ended June 30, 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. As described further in Note 14, the Company's reportable segments changed as of the effective date of the Merger. For the quarterly period ended June 30, 2020, Anixter's results of operations beginning on June 22, 2020 are presented herein as a separate reportable segment. Reclassifications The Condensed Consolidated Balance Sheet as of December 31, 2019 and the unaudited Condensed Consolidated Statement of Cash Flows for the six months ended June 30, 2019 include 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 a material 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. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. The amendments in this Update are effective for all entities as of March 12, 2020 through December 31, 2022. Management is currently evaluating the impact related to the replacement of London Interbank Offered Rate (LIBOR) and whether the Company will elect the adoption of the optional guidance. 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.

REVENUE (Notes)

6 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customer

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						Six Months Ended
	June 30						June 30
(In thousands)	2020		2019		2020		2019
Industrial	$	605,536	$	761,934	$	1,307,750	$	1,498,825
Construction	573,176		704,183		1,209,675		1,337,483
Utility	370,315		346,941		711,260		655,213
Commercial, Institutional and Government	315,822		337,030		604,811		619,834
Total by WESCO end market	1,864,849		2,150,088		3,833,496		4,111,355
Anixter⁽¹⁾	221,857		—		221,857		—
Total consolidated	$	2,086,706	$	2,150,088	$	4,055,353	$	4,111,355


	Three Months Ended						Six Months Ended
	June 30						June 30
(In thousands)	2020		2019		2020		2019
United States	$	1,431,763	$	1,616,347	$	2,910,257	$	3,077,263
Canada	330,533		415,030		707,948		799,700
Other International	102,553		118,711		215,291		234,392
Total by geography	1,864,849		2,150,088		3,833,496		4,111,355
Anixter^{(1) (2)}	221,857		—		221,857		—
Total consolidated	$	2,086,706	$	2,150,088	$	4,055,353	$	4,111,355

⁽¹⁾The effect of the merger with Anixter on the Company's determination of reportable segments is disclosed in Note 14.

⁽²⁾For the nine-day period from June 22, 2020 to June 30, 2020, approximately 78% of Anixter's sales were attributable to U.S. and Canadian operations.

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 June 30, 2020 and December 31, 2019, $30.6 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 June 30, 2020 and 2019 by approximately $31.7 million and $28.5 million, respectively, and by approximately $54.9 million and $53.8 million for the six months ended June 30, 2020 and 2019, respectively.

Shipping and handling activities are recognized in net sales when they are billed to the customer. The related costs are recognized as a component of selling, general and administrative expenses. 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 $20.9 million and $18.2 million for the three months ended June 30, 2020 and 2019, respectively, and $38.9 million and $35.2 million for the six months ended June 30, 2020 and 2019, respectively.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

+ Details

ACQUISITIONS

6 Months Ended

Jun. 30, 2020

Business Combinations [Abstract]

Business Combination Disclosure

4. ACQUISITIONS

Anixter International Inc.

As described in Note 1, on June 22, 2020, WESCO completed its previously announced merger with Anixter. The Company used the net proceeds from the issuance of senior unsecured notes, borrowings under a new asset-based revolving credit facility and an amended account receivable securitization facility (as described further in Note 8), as well as cash on hand, to finance the acquisition of Anixter and related transaction costs.

At the effective time of the Merger, each outstanding share of common stock of Anixter (subject to limited exceptions) was converted into the right to receive (i) $72.82 in cash, (ii) 0.2397 shares of common stock of WESCO, par value $0.01 per share (the “WESCO Common Stock”) and (iii) 0.6356 depositary shares, each representing a 1/1,000th interest in a share of newly issued fixed-rate reset cumulative perpetual preferred stock of WESCO, Series A, with a $25,000 stated amount per whole preferred share and an initial dividend rate equal to 10.625%.

Headquartered near Chicago, Illinois, Anixter is a leading distributor of network and security solutions, electrical and electronic solutions, and utility power solutions with locations in over 300 cities across approximately 50 countries, and annual sales of more than $8 billion. The Merger brings together two companies with highly compatible capabilities and characteristics. The combination of WESCO and Anixter will create an enterprise with scale and should afford the Company the opportunity to digitize its business, and expand its services portfolio and supply chain offerings.

The total preliminary estimated fair value of consideration transferred for the Merger consisted of the following:


	(In thousands)
Cash portion attributable to common stock outstanding	$	2,476,010
Cash portion attributable to options and restricted stock units outstanding	87,375
Fair value of cash consideration	2,563,385
Common stock consideration	313,512
Series A preferred stock consideration	573,786
Fair value of equity consideration	887,298
Extinguishment of Anixter obligations, including accrued and unpaid interest	1,248,403
Total purchase consideration	$	4,699,086
Supplemental cash flow disclosure related to acquisitions:
Cash paid for acquisition	$	3,811,788
Less: Cash acquired	(103,463)
Cash paid for acquisition, net of cash acquired	$	3,708,325

The Merger has been accounted for as a business combination with WESCO acquiring Anixter in accordance with Accounting Standards Codification (“ASC”) 805, Business Combinations. Under the acquisition method of accounting, the preliminary purchase consideration has been allocated to the identified assets acquired and liabilities assumed based on their respective acquisition date fair value, with any excess allocated to goodwill. The fair value estimates were based on income, market and cost valuation methods using primarily unobservable inputs developed by management, which are categorized within Level 3 of the fair value hierarchy. Significant inputs used to value the identifiable intangible assets included projected revenues, estimated future cash flows, discount rates, royalty rates, and applicable income tax rates. The excess purchase consideration recorded to goodwill is not deductible for income tax purposes, and has been assigned to the Anixter reportable segment, as disclosed in Note 5. The resulting goodwill is primarily attributable to Anixter's workforce, significant cross-selling opportunities in additional geographies, enhanced scale, and other operational efficiencies.

The estimated fair values of assets acquired and liabilities assumed are based on preliminary calculations and valuations using estimates and assumptions at the time of acquisition. The determination of the fair values of assets acquired and liabilities assumed, especially those related to identifiable intangible assets, is preliminary due to the timing of the completion of the Merger and the complexity of combining a multibillion dollar business. Accordingly, as the Company obtains additional information during the measurement period (not to exceed one year from the acquisition date), WESCO's estimates and assumptions for its preliminary purchase consideration allocations may change materially.

The following table sets forth the preliminary allocation of the purchase consideration to the respective fair value of assets acquired and liabilities assumed for the acquisition of Anixter:



	(In thousands)
Assets
Cash and cash equivalents	$	103,463
Trade accounts receivable	1,309,894
Other accounts receivable	116,386
Inventories	1,424,768
Prepaid expenses and other current assets	53,462
Property, buildings and equipment	215,513
Operating lease assets	262,238
Intangible assets	1,832,700
Goodwill	1,367,981
Other assets	114,258
Total assets	$	6,800,663

Liabilities
Accounts payable	$	920,163
Accrued payroll and benefit costs	69,480
Short-term debt and current portion of long-term debt	13,225
Other current liabilities	221,574
Long-term debt	77,822
Operating lease liabilities	200,286
Deferred income taxes	392,165
Other noncurrent liabilities	206,862
Total liabilities	$	2,101,577

Fair value of net assets acquired, including goodwill and intangible assets	$	4,699,086

The following table sets forth the preliminary identifiable intangible assets and their estimated weighted-average useful lives:


Identifiable Intangible Assets	Estimated Fair Value		Weighted-Average Estimated Useful Life in Years
	(In thousands)
Customer relationships	$	1,093,700	15
Trademarks	735,000		Indefinite
Non-compete agreements	4,000		1
Total identifiable intangible assets	$	1,832,700

The results of operations of Anixter are included in the unaudited condensed consolidated financial statements beginning on June 22, 2020, the acquisition date. For the three and six months ended June 30, 2020, the condensed consolidated statements of (loss) income include $221.9 million of net sales and $18.4 million of income from operations for Anixter. Transaction costs related to the merger were comprised of legal, advisory and other costs of $73.3 million and $78.0 million, which are included in selling, general and administrative expenses for the three and six months ended June 30, 2020, respectively.

Pro Forma Financial Information

The following unaudited pro forma financial information presents combined results of operations for the periods presented, as if the Company had completed the Merger on January 1, 2019. The unaudited pro forma financial information includes adjustments to amortization and depreciation for intangible assets and property, buildings and equipment, adjustments to interest expense for the additional indebtedness incurred to complete the acquisition (including the amortization of debt discount and issuance costs), transaction costs, change in control and severance costs, dividends accrued on the Series A preferred stock, compensation expense associated with the WESCO phantom stock unit awards described in Note 10, as well as the respective income tax effects of such adjustments. The unaudited pro forma net income attributable to common stockholders presented below includes adjustments totaling $58.4 million and $55.8 million for the three months ended June 30, 2020 and 2019, respectively, and $6.3 million and $110.5 million for the six months ended June 30, 2020 and 2019, respectively. The unaudited pro forma financial information does not reflect any cost savings, operating synergies or revenue enhancements that WESCO may achieve as a result of its acquisition of Anixter, the costs to integrate the operations of WESCO and Anixter or the costs necessary to achieve these cost savings, operating synergies and revenue enhancements. The unaudited pro forma financial information presented below is not necessarily indicative of consolidated results of operations of the combined business had the acquisition occurred at the beginning of the respective fiscal years, nor is it necessarily indicative of future results of operations of the combined company.


	Three Months Ended						Six Months Ended
(In thousands)	June 30, 2020		June 30, 2019		June 30, 2020		June 30, 2019
Pro forma net sales	$	3,678,504	$	4,384,752	$	7,691,263	$	8,425,934
Pro forma net income attributable to common stockholders	29,421		71,180		47,410		97,898

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 then outstanding 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.

The following table sets forth the consideration paid for the acquisition of SLS:


	Six Months Ended
	June 30
	2019
	(In thousands)
Fair value of assets acquired	$	34,812
Fair value of liabilities assumed	7,070
Cash paid for acquisition	$	27,742

GOODWILL (Notes)

6 Months Ended

Jun. 30, 2020

Goodwill [Line Items]

Goodwill and Intangible Assets Disclosure

5. GOODWILL AND INTANGIBLE ASSETS

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


	Six Months Ended
	June 30
	2020
	WESCO⁽¹⁾		Anixter⁽²⁾		Total
	(In thousands)
Beginning balance January 1	$	1,759,040	$	—	$	1,759,040
Adjustments to goodwill for acquisitions (Note 4)	5,817		1,367,981		1,373,798
Foreign currency exchange rate changes	(26,511)		929		(25,582)
Ending balance June 30	$	1,738,346	$	1,368,910	$	3,107,256

⁽¹⁾Adjustments to goodwill resulted from the final allocation of the purchase price paid for SLS, as described in Note 4, to the respective assets acquired and liabilities assumed.

⁽²⁾The effect of the merger with Anixter on the Company's determination of reportable segments is disclosed in Note 14.

Certain triggering events occurred during the first quarter of 2020, including the effect of the ongoing macroeconomic disruption and uncertainty caused by the COVID-19 pandemic, as well as the decline in the Company's share price and market capitalization, both of which indicated that the carrying value of goodwill and indefinite-lived intangible assets may not be recoverable. Accordingly, the Company performed an interim test for impairment as of March 31, 2020. Goodwill was tested for impairment on a reporting unit level and the evaluation involved comparing the fair value of each reporting unit to its carrying value. The fair values of the Company's reporting units were determined using a combination of a discounted cash flow analysis and market multiples. WESCO evaluated the recoverability of indefinite-lived intangible assets using the relief-from-royalty method based on projected financial information. There were no impairment losses identified as a result of this interim test.

During the three months ended June 30, 2020, the Company did not note any triggering events or substantive changes, particularly as it relates to the underlying assumptions and factors around its expected operating margins and discount rate, which would require an interim evaluation of impairment of goodwill or indefinite-lived intangible assets. Due to the ongoing significant uncertainty surrounding the current macroeconomic environment and conditions in the markets in which WESCO operates, there can be no assurance that the carrying values of the Company's reporting units will exceed their fair values in the future, and that goodwill and indefinite-lived intangible assets will be fully recoverable.

The components of intangible assets are as follows:


		June 30, 2020										December 31, 2019
(In thousands)		Gross Carrying Amount ⁽¹⁾		Accumulated Amortization ⁽¹⁾		Net Carrying Amount		Gross Carrying Amount ⁽¹⁾		Accumulated Amortization ⁽¹⁾		Net Carrying Amount
Intangible assets:	Life
Trademarks	Indefinite	$	831,496	$	—	$	831,496	$	98,699	$	—	$	98,699
Trademarks	10 - 15	24,800		(10,350)		14,450		24,800		(9,319)		15,481
Non-compete agreements	2 - 5	4,196		(66)		4,130		196		(180)		16
Customer relationships	10 - 20	1,442,235		(210,147)		1,232,088		358,341		(201,962)		156,379
Distribution agreements	10 - 19	37,371		(26,266)		11,105		37,371		(25,294)		12,077
Patents	10	48,310		(46,099)		2,211		48,310		(43,687)		4,623
		$	2,388,408	$	(292,928)	$	2,095,480	$	567,717	$	(280,442)	$	287,275

⁽¹⁾Excludes the original cost and related accumulated amortization of fully-amortized intangible assets.

Amortization expense related to intangible assets totaled $10.1 million and $8.5 million for the three months ended June 30, 2020 and 2019, respectively, and $18.6 million and $17.1 million for the six months ended June 30, 2020 and 2019, respectively.

The following table sets forth the remaining estimated amortization expense for intangible assets for the next five years and thereafter:


For year ending December 31,	(In thousands)
2020	$	53,892
2021	99,853
2022	96,049
2023	94,739
2024	91,352
Thereafter	828,099

EARNINGS PER SHARE

6 Months Ended

Jun. 30, 2020

Earnings Per Share [Abstract]

EARNINGS PER SHARE

7. EARNINGS PER SHARE

Basic earnings per share is computed by dividing net income attributable to common stockholders by the weighted-average number of common shares outstanding during the periods. Diluted earnings per share is computed by dividing net income attributable to common stockholders 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						Six Months Ended
	June 30						June 30
(In thousands, except per share data)	2020		2019		2020		2019
Net (loss) income attributable to WESCO International	$	(34,506)	$	63,464	$	(100)	$	105,832
Less: Preferred stock dividends	1,276		—		1,276		—
Net (loss) income attributable to common stockholders	$	(35,782)	$	63,464	$	(1,376)	$	105,832
Weighted-average common shares outstanding used in computing basic earnings per share	42,683		43,493		42,260		44,280
Common shares issuable upon exercise of dilutive equity awards	92		323		152		381
Weighted-average common shares outstanding and common share equivalents, diluted	42,775		43,816		42,412		44,661
Weighted-average common shares outstanding and common share equivalents used in computing diluted earnings per share	42,683		43,816		42,260		44,661
(Loss) earnings per share attributable to common stockholders
Basic	$	(0.84)	$	1.46	$	(0.03)	$	2.39
Diluted	$	(0.84)	$	1.45	$	(0.03)	$	2.37

For the three and six months ended June 30, 2020, the computation of diluted loss per share attributable to common stockholders excluded stock-based awards of approximately 3.0 million and 2.8 million, respectively. For the three and six months ended June 30, 2019, the computation of diluted earnings per share attributable to common stockholders excluded stock-based awards of approximately 1.8 million. 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. For the three months ended June 30, 2019, the Company received 2,394,816 shares from an accelerated stock repurchase transaction entered into on May 7, 2019. For the six months ended June 30, 2019, the Company received a total of 2,760,088 shares, of which 365,272 were received upon the settlement of an accelerated stock repurchase agreement entered into on November 6, 2018.

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 and six months ended June 30, 2019, share repurchases have been reflected as a reduction to common shares outstanding on the respective delivery dates.

DEBT (Notes)

6 Months Ended

Jun. 30, 2020

Debt Instrument [Line Items]

Debt Disclosure [Text Block]

DEBT

The following table sets forth WESCO's outstanding indebtedness:


	As of
	June 30, 2020		December 31, 2019
	(In thousands)
International lines of credit	$	28,994	$	26,255
Accounts Receivable Securitization Facility	960,000		415,000
Revolving Credit Facility	450,000		—
5.375% Senior Notes due 2021	500,000		500,000
5.50% Senior Notes due 2023	58,636		—
5.375% Senior Notes due 2024	350,000		350,000
6.00% Senior Notes due 2025	4,173		—
7.125% Senior Notes due 2025	1,500,000		—
7.250% Senior Notes due 2028, less debt discount of $9,954	1,315,046		—
Finance lease obligations	13,747		1,373
Total debt	5,180,596		1,292,628
Plus: Fair value adjustment to the Anixter Senior Notes	2,016		—
Less: Unamortized debt issuance costs	(86,367)		(8,876)
Less: Short-term debt and current portion of long-term debt	(27,696)		(26,685)
Total long-term debt	$	5,068,549	$	1,257,067

Amended and Restated Accounts Receivable Securitization Facility

On June 22, 2020, WESCO Distribution amended its accounts receivable securitization facility (the “Receivables Facility”) pursuant to the terms and conditions of a Fifth Amended and Restated Receivables Purchase Agreement (the “Receivables Purchase Agreement”), by and among WESCO Receivables Corp. (“WESCO Receivables”), WESCO Distribution, the various purchaser groups from time to time party thereto and PNC Bank, National Association, as Administrator. The Receivables Purchase Agreement amends and restates the amended and restated receivables purchase agreement entered into on September 24, 2015 (the “Existing Receivables Purchase Agreement”).

The Receivables Purchase Agreement, among other things, increased the purchase limit under the Existing Receivables Purchase Agreement from $600 million to $1,025 million, with the opportunity to exercise an accordion feature that permits increases in the purchase limit of up to $375 million, extended the term of the Receivables Facility to June 22, 2023 and added and amended certain defined terms. Borrowings under the Receivables Facility bear interest at the 30-day LIBOR rate, with a LIBOR floor of 0.5%, plus applicable spreads, The interest rate spread of the Receivables Facility increased from 0.95% to 1.20%. The commitment fee remained unchanged at 0.45%.

Under the Receivables Facility, WESCO sells, on a continuous basis, an undivided interest in all domestic accounts receivable to WESCO Receivables, a wholly owned special purpose entity (the “SPE”). The SPE sells, without recourse, a senior undivided interest in the receivables to financial institutions for cash while maintaining a subordinated undivided interest in the receivables, in the form of overcollateralization. Since WESCO maintains control of the transferred receivables, 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. 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.

Amended and Restated Asset-Based Revolving Credit Facility

On June 22, 2020, WESCO, WESCO Distribution and certain other subsidiaries of WESCO entered into a $1,100 million revolving credit facility (the “Revolving Credit Facility”), as a replacement of WESCO Distribution’s existing revolving credit facility entered into on September 26, 2019, pursuant to the terms and conditions of a Fourth Amended and Restated Credit Agreement, dated as of June 22, 2020 (the “Credit Agreement”), among WESCO Distribution, the other U.S. borrowers party thereto (collectively, the “U.S. Borrowers”), WESCO Distribution Canada LP (“WESCO Canada”), the other Canadian borrowers party thereto (collectively, the “Canadian Borrowers”), WESCO, the lenders party thereto and Barclays Bank PLC,

as the administrative agent. The Revolving Credit Facility contains a letter of credit sub-facility of up to $175 million and an accordion feature allowing WESCO Distribution to request increases to the borrowing commitments under the Revolving Credit Facility of up to $500 million in the aggregate, subject to customary conditions. The Revolving Credit Facility matures in June 2025.

The obligations of WESCO Distribution and the other U.S. Borrowers under the Revolving Credit Facility have been guaranteed by WESCO and certain of WESCO Distribution’s subsidiaries (including certain subsidiaries of Anxiter Inc.). The obligations of WESCO Canada and the other Canadian Borrowers under the Revolving Credit Facility (including certain subsidiaries of Anxiter Inc.) have been guaranteed by certain subsidiaries of WESCO Canada and the other Canadian Borrowers. The Revolving Credit Facility is secured by (i) substantially all assets of WESCO Distribution, the other U.S. Borrowers and certain of WESCO Distribution’s subsidiaries (including certain subsidiaries of Anxiter Inc.), other than, among other things, real property and accounts receivable sold or intended to be sold pursuant to WESCO Distribution’s Receivables Facility, and (ii) substantially all assets of WESCO Canada, the other Canadian Borrowers and certain of WESCO Canada’s subsidiaries, other than, among other things, real property, in each case, subject to customary exceptions and limitations. The applicable interest rate for borrowings under the Revolving Credit Facility includes interest rate spreads based on available borrowing capacity that range between 1.25% and 1.50% for LIBOR-based borrowings and 0.25% and 0.50% for prime rate-based borrowings.

The Credit Agreement requires compliance with conditions that must be satisfied prior to any borrowing as well as ongoing compliance with certain customary affirmative and negative covenants. The Credit Agreement contains customary events of default. Upon the occurrence and during the continuance of an event of default, the commitments of the lenders may be terminated, and all outstanding obligations of the loan parties under the Revolving Credit Facility may be declared immediately due and payable.

5.50% Senior Notes due 2023

6.00% Senior Notes due 2025

On April 30, 2020, in connection with the Merger, WESCO Distribution commenced offers to purchase for cash (each, a “WESCO Tender Offer” and, together the “WESCO Tender Offers”) any and all of Anixter Inc.’s outstanding (i) 5.50% Senior Notes due 2023 (the “Anixter 2023 Senior Notes”), $350.0 million aggregate principal amount, issued under the Indenture, dated as of August 18, 2015 (the “Anixter 2023 Indenture”), by and among Anixter Inc., Anixter and Wells Fargo Bank, National Association, as trustee, and (ii) 6.00% Senior Notes due 2025 (the “Anixter 2025 Senior Notes” and, together with the Anixter 2023 Senior Notes, the "Anixter Senior Notes"), $250.0 million aggregate principal amount, issued under the Indenture, dated as of November 13, 2018 (the “Anixter 2025 Indenture” and, together with the Anixter 2023 Indenture, the “Anixter Indentures”) by and among Anixter Inc., Anixter and Wells Fargo Bank, National Association, as trustee.

Concurrent with the WESCO Tender Offers, Anixter Inc. commenced consent solicitations to amend the definition of "Change of Control" under the applicable Indenture to exclude the Merger and related transactions and expressly permit a merger between Anixter Inc. and Anixter (the “Anixter Consent Solicitations”).

On June 23, 2020 (the "Expiration Date"), following the completion of the Merger, the WESCO Tender Offers and Anixter Consent Solicitations expired and settled. Pursuant to the terms of the Offer to Purchase and Consent Solicitation Statement, dated April 30, 2020, holders of the Anixter Senior Notes that validly tendered and did not validly withdraw prior to such date, received total tender offer consideration of $1,012.50 per $1,000 principal amount of Anixter Senior Notes, which amount, in each case, included an early tender payment of $50.00 per $1,000 principal amount of Anixter Senior Notes. Holders who validly delivered their consents at or prior to the Expiration Date received a consent fee of $2.50 per $1,000 principal amount of Anixter Senior Notes.

As of June 30, 2020, $58.6 million and $4.2 million aggregate principal amount of the Anixter 2023 Senior Notes and Anixter 2025 Senior Notes, respectively, were outstanding. Holders of any Anixter Senior Notes that remain outstanding are deemed to have consented to certain amendments to the relevant Anixter Indentures, including, among other things, amendments to exclude the Merger from the change of control provision.

7.125% Senior Notes due 2025

7.250% Senior Notes due 2028

On June 12, 2020, WESCO Distribution issued $1,500 million aggregate principal amount of 7.125% Senior Notes due 2025 (the “2025 Notes”) and $1,325 million aggregate principal amount of 7.250% Senior Notes due 2028 (the “2028 Notes” and, together with the 2025 Notes, the “Notes”). The 2025 Notes were issued at a price of 100.000% of the aggregate principal amount. The 2028 Notes were issued at a price of 99.244% of the aggregate principal amount.

The Notes were issued pursuant to, and are governed by, an indenture (the “Notes Indenture”), dated as of June 12, 2020, between the Company, WESCO Distribution and U.S. Bank National Association, as trustee (the “Trustee”). The Notes and related guarantees were issued in a private transaction exempt from the Securities Act of 1933, as amended (the “Securities Act”) and have not been, and will not be, registered under the Securities Act and may not be offered or sold in the United States absent registration or an applicable exemption from, or in a transaction not subject to the registration requirements of the Securities Act and other applicable securities laws.

The Company used the net proceeds from the issuance of the Notes, together with borrowings under its new and amended credit facilities and existing cash on hand, to finance the Merger and the other transactions contemplated by the Merger Agreement. The use of proceeds included (i) paying the cash portion of the Merger consideration to stockholders of Anixter, (ii) refinancing certain existing indebtedness of Anixter contemplated by the Merger Agreement, including financing the satisfaction and discharge, defeasance, redemption or other repayment in full of the 5.125% Senior Notes due 2021 of Anixter Inc., a wholly owned subsidiary of Anixter, and financing payments in connection with the Anixter Consent Solicitations and WESCO Tender Offers, as described above, (iii) refinancing other indebtedness of the Company, and (iv) paying fees, costs and expenses in connection with the foregoing.

The Notes are unsecured and unsubordinated obligations of WESCO Distribution and are guaranteed on an unsecured, unsubordinated basis by the Company and Anixter Inc. The 2025 Notes accrue interest at a rate of 7.125% per annum, payable semi-annually in arrears on June 15 and December 15 of each year, beginning on December 15, 2020. The 2025 Notes will mature on June 15, 2025. The 2028 Notes accrue interest at a rate of 7.250% per annum, payable semi-annually in arrears on June 15 and December 15 of each year, beginning on December 15, 2020. The 2028 Notes will mature on June 15, 2028.

WESCO Distribution may redeem all or a part of the 2025 Notes at any time prior to June 15, 2022 by paying a “make-whole” premium plus accrued and unpaid interest, if any, to but excluding the redemption date. In addition, at any time prior to June 15, 2022, WESCO Distribution may redeem up to 35% of the 2025 Notes with the net cash proceeds from certain equity offerings. On or after June 15, 2022, WESCO Distribution may redeem all or a part of the 2025 Notes on the redemption dates and at the redemption prices specified in the Notes Indenture. WESCO Distribution may redeem all or a part of the 2028 Notes at any time prior to June 15, 2023 by paying a “make-whole” premium plus accrued and unpaid interest, if any, to but excluding the redemption date. In addition, at any time prior to June 15, 2023, WESCO Distribution may redeem up to 35% of the 2028 Notes with the net cash proceeds from certain equity offerings. On or after June 15, 2023, WESCO Distribution may redeem all or a part of the 2028 Notes on the redemption dates and at the redemption prices specified in the Notes Indenture.

The Notes Indenture contains certain covenants that, among other things, limit (i) the Company’s and its subsidiaries’ ability to pay dividends on or repurchase the Company’s capital stock, incur liens on assets, engage in certain sale and leaseback transactions or sell certain assets, and (ii) the Company’s and any guarantor’s ability to sell all or substantially all of its assets to, or merge or consolidate with or into, other persons, in the case of each of the foregoing, subject to certain qualifications and exceptions, including the termination of certain of these covenants upon the Notes receiving investment grade credit ratings.

The Notes Indenture contains certain events of default, including, among other things, failure to make required payments, failure to comply with certain agreements or covenants, failure to pay or acceleration of certain other indebtedness, certain events of bankruptcy and insolvency, and failure to pay certain judgments. An event of default under the Notes Indenture will allow either the Trustee or the holders of at least 25% in aggregate principal amount of the applicable series of the then-outstanding Notes to accelerate, or in certain cases, will automatically cause the acceleration of the amounts due under the applicable series of Notes.

STOCK-BASED COMPENSATION (Notes)

6 Months Ended

Jun. 30, 2020

Share-based Payment Arrangement [Abstract]

STOCK-BASED COMPENSATION

6. 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.

During the three and six months ended June 30, 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						Six Months Ended
	June 30, 2020		June 30, 2019		June 30, 2020		June 30, 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				Six Months Ended
	June 30, 2020	June 30, 2019	June 30, 2020		June 30, 2019
Risk free interest rate	n/a	n/a	1.4	%	2.5	%
Expected life (in years)	n/a	n/a	5		5
Expected volatility	n/a	n/a	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 six months ended June 30, 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	(178,657)	33.38
Forfeited	(34,322)	65.20
Outstanding at June 30, 2020	2,386,161	60.36		5.9	$	—
Exercisable at June 30, 2020	1,851,291	$	62.30	5.0	$	—

The following table sets forth a summary of time-based restricted stock units and related information for the six months ended June 30, 2020:


	Awards	Weighted- Average Fair Value
Unvested at December 31, 2019	363,729	$	60.00
Granted	211,450	48.32
Vested	(80,320)	69.71
Forfeited	(6,962)	61.27
Unvested at June 30, 2020	487,897	$	53.32

The following table sets forth a summary of performance-based awards for the six months ended June 30, 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 June 30, 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 $4.9 million and $5.2 million of non-cash stock-based compensation expense, which is included in selling, general and administrative expenses, for the three months ended June 30, 2020 and 2019, respectively. WESCO recognized $9.5 million and $9.8 million of non-cash stock-based compensation expense, which is included in selling, general and administrative expenses, for the six months ended June 30, 2020 and 2019, respectively. As of June 30, 2020, there was $31.5 million of total unrecognized compensation cost related to non-vested stock-based compensation arrangements for all awards previously made, of which approximately $9.8 million is expected to be recognized over the remainder of 2020, $13.5 million in 2021, $7.4 million in 2022 and $0.8 million in 2023.

Equity	6 Months Ended
Equity	Jun. 30, 2020
Equity [Abstract]
Stockholders' Equity Note Disclosure	9. STOCKHOLDERS' EQUITY Series A Preferred Stock The Company's Board of Directors authorized 25,000 shares of fixed-rate reset cumulative perpetual preferred stock, Series A, with a liquidation preference of $25,000 per whole preferred share and a par value of $0.01 per share (the "Series A Preferred Stock"). Depositary shares, each representing a 1/1,000th interest in a share of Series A Preferred Stock, are registered under the Securities Act of 1933, as amended. In connection with the Merger, as described in Note 4, the Company issued 21,611,534 depositary shares, representing an interest in approximately 21,612 shares of Series A Preferred Stock. Holders of shares of the Series A Preferred Stock are entitled to receive, when, as and if declared by the Company's Board of Directors, cumulative cash dividends at an initial rate of 10.625% per annum of the $25,000 liquidation preference per share. On June 22, 2025, and every five-year period thereafter, the dividend rate on the Series A Preferred Stock resets and will be equal to the Five-year U.S. Treasury Rate plus a spread of 10.325%. Holders of the Series A Preferred Stock are not entitled to convert or exchange their shares of Series A Preferred stock into shares of any of WESCO’s other classes or series of stock or into any other security of WESCO (other than upon a change of control involving the issuance of additional shares of common stock or other change of control transaction, in each case, approved by holders of common stock). The Series A Preferred Stock has no stated maturity and will not be subject to any sinking fund, retirement fund or purchase fund or any other obligation of WESCO to redeem, repurchase or retire the Series A Preferred Stock. Holders of the Series A Preferred Stock will have limited voting rights, including the right to elect two directors to the board of directors of the Company in the event dividends on the Series A Preferred Stock remain unpaid for the equivalent of six or more full quarterly dividend periods.

EMPLOYEE BENEFIT PLANS (Notes)

6 Months Ended

Jun. 30, 2020

Retirement Benefits [Abstract]

STOCK-BASED COMPENSATION

6. STOCK-BASED COMPENSATION


	Three Months Ended						Six Months Ended
	June 30, 2020		June 30, 2019		June 30, 2020		June 30, 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				Six Months Ended
	June 30, 2020	June 30, 2019	June 30, 2020		June 30, 2019
Risk free interest rate	n/a	n/a	1.4	%	2.5	%
Expected life (in years)	n/a	n/a	5		5
Expected volatility	n/a	n/a	30	%	29	%

The following table sets forth a summary of stock-settled stock appreciation rights and related information for the six months ended June 30, 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	(178,657)	33.38
Forfeited	(34,322)	65.20
Outstanding at June 30, 2020	2,386,161	60.36		5.9	$	—
Exercisable at June 30, 2020	1,851,291	$	62.30	5.0	$	—

The following table sets forth a summary of time-based restricted stock units and related information for the six months ended June 30, 2020:


	Awards	Weighted- Average Fair Value
Unvested at December 31, 2019	363,729	$	60.00
Granted	211,450	48.32
Vested	(80,320)	69.71
Forfeited	(6,962)	61.27
Unvested at June 30, 2020	487,897	$	53.32

The following table sets forth a summary of performance-based awards for the six months ended June 30, 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 June 30, 2020	307,614	$	52.60

Compensation Related Costs, General

Other Benefits

As permitted by the Merger Agreement, Anixter granted restricted stock units prior to June 22, 2020 in the ordinary course of business to its employees and directors. These awards, which did not accelerate solely as a result of the Merger, were converted into cash-only settled WESCO phantom stock units, which vest ratably over a 3-year period. As of June 30, 2020, the estimated fair value of these awards was $11.3 million. The Company recognized compensation expense associated with these awards of $0.9 million for the three months ended June 30, 2020, which is reported as a component of selling, general and administrative expenses.

FAIR VALUE (Notes)	6 Months Ended
FAIR VALUE (Notes)	Jun. 30, 2020
Fair Value Disclosures [Abstract]
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 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. The carrying value of our debt instruments with fixed interest rates was $3,729.9 million and $850.0 million as of June 30, 2020 and December 31, 2019, respectively. The estimated fair value of this debt was $3,899.2 million and $866.2 million, respectively. The reported carrying values of WESCO's other financial instruments, including indebtedness with variable interest rates, approximated their fair values as of June 30, 2020 and December 31, 2019.
Derivatives and Fair Value	The Company purchases foreign currency forward contracts to minimize the effect of fluctuating foreign currency-denominated accounts on its reported income. The foreign currency forward contracts are not designated as hedges for accounting purposes. The Company's strategy is to negotiate terms for its derivatives and other financial instruments to be highly effective, such that the change in the value of the derivative offsets the impact of the underlying hedge. Its counterparties to foreign currency forward contracts have investment-grade credit ratings. The Company regularly monitors the creditworthiness of its counterparties to ensure no issues exist which could affect the value of the derivatives. The Company does not hedge 100% of its foreign currency-denominated accounts. In addition, the results of hedging can vary significantly based on various factors, such as the timing of executing the foreign currency forward contracts versus the movement of the currencies as well as the fluctuations in the account balances throughout each reporting period. The fair value of the foreign currency forward contracts is based on the difference between the contract rate and the current exchange rate. The fair value of the foreign currency forward contracts is measured using observable market information. These inputs would be considered Level 2 in the fair value hierarchy. At June 30, 2020, foreign currency forward contracts were revalued at then-current foreign exchange rates with the changes in valuation reflected directly in net interest and other in the Condensed Consolidated Statements of Income and Comprehensive Income (Loss) offsetting the transaction gain (loss) recorded on the foreign currency-denominated accounts. At June 30, 2020, the gross and net notional amounts of the foreign currency forward contracts outstanding were approximately $122.8 million. While all of the Company's foreign currency forward contracts are subject to master netting arrangements with its counterparties, assets and liabilities related to these contracts are presented on a gross basis within the Condensed Consolidated Balance Sheets. The gross fair value of assets and liabilities related to foreign currency forward contracts are immaterial.

- 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	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	. 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 June 30, 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 June 30, 2020.

INCOME TAXES	6 Months Ended
INCOME TAXES	Jun. 30, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	13. INCOME TAXES The effective tax rate for the three and six months ended June 30, 2020 was 24.0% and 67.3%, respectively. The effective tax rate for the three and six months ended June 30, 2019 was 21.6% 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 rates for the current year periods are higher than the corresponding prior year periods primarily due to expenses incurred by WESCO to complete the acquisition of Anixter. There have been no material adjustments to liabilities for uncertain tax positions since the last annual disclosure for the year ended December 31, 2019, except for preliminary amounts recorded in connection with the acquisition of Anixter, which totaled $30.0 million. In addition, the Company reassessed the realizability of certain deferred income tax assets acquired, including Anixter’s foreign tax credit carryforwards. As a result, the Company preliminary allocated $59.4 million to a foreign tax credit carryforward and $41.4 million to a related valuation allowance.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Segment Reporting	6 Months Ended
Segment Reporting	Jun. 30, 2020
Segment Reporting [Abstract]
Segment Reporting Disclosure	14. BUSINESS SEGMENTS Prior to the completion of its merger with Anixter on June 22, 2020, as described in Note 4, WESCO had four operating segments that had been aggregated as one reportable segment. Effective on the date of acquisition, the Company added Anixter as a separate reportable segment. This is consistent with the manner in which WESCO's chief operating decision maker ("CODM") reviewed financial information during such period. In the third quarter, the Company intends to identify new operating segments that will be organized around three strategic business units. In connection with this change, the Company will consider performance measures that the CODM will review to assess each strategic business unit. For the three and six months ended June 30, 2020 and June 30, 2019, the Company's CODM evaluated the performance of its operating segments based primarily on net sales, income from operations, and total assets. The results of operations of Anixter reflect the period from the acquisition date to June 30, 2020.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Subsequent Events (Notes)	6 Months Ended
Subsequent Events (Notes)	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events [Text Block]	15. SUBSEQUENT EVENTS On July 17, 2020, WESCO announced that its Board of Directors declared a dividend of one preferred share purchase right (a “Right”) for each outstanding share of common stock of WESCO, par value $0.01 per share (“WESCO Common Stock”), and adopted a stockholder rights plan, as set forth in the Rights Agreement, dated as of July 17, 2020 (the “Rights Agreement”), by and between WESCO and Computershare Trust Company, N.A., as rights agent. The dividend is payable on July 27, 2020 to WESCO stockholders of record as of the close of business on July 27, 2020. The Rights Agreement provides that the Rights will expire on July 16, 2021. In general terms, the Rights Agreement works by imposing a significant penalty upon any person or group which acquires 10% or more (15% or more in the case of passive investors filing statements on Schedule 13G) of the outstanding WESCO Common Stock without the approval of the Board. However, passive investors filing statements on Schedule 13G will not benefit from the higher threshold if they subsequently file a statement on Schedule 13D and, at such time or anytime thereafter, beneficially own 10% or more of the outstanding WESCO Common Stock, unless such investors reduce their ownership to below 10% within 10 days from such filing. If a person or group beneficially owns 10% or more (or, in the case of passive investors filing statements on Schedule 13G, 15% or more) of WESCO Common Stock at the time of the adoption of the rights plan, such person’s or group’s ownership will be “grandfathered” at the level of their ownership at the time of the adoption of the rights plan, but the rights would become exercisable if such person or group subsequently acquires any additional shares of WESCO Common Stock. The Rights Agreement will not interfere with any merger or other business combination approved by the Board. On August 6, 2020, WESCO entered into a Consent Agreement with the Competition Bureau of Canada (“Bureau”) regarding its merger with Anixter International. The Consent Agreement involves a commitment to divest the legacy WESCO Utility and Datacom businesses in Canada, which had total sales of approximately $150 million in 2019. The closing of the merger transaction with Anixter, as disclosed in Note 4, occurred after the expiry of the applicable waiting period under Canadian competition law. WESCO has been working cooperatively with the Bureau, and the Consent Agreement reflects an agreement to settle outstanding matters. The process to divest the businesses has commenced and is expected to be completed expeditiously. The net proceeds realized from the divestiture of the businesses will be used to repay indebtedness.

ACCOUNTING POLICIES (Policies)	6 Months Ended
ACCOUNTING POLICIES (Policies)	Jun. 30, 2020
Accounting Policies [Abstract]
Basis of Presentation	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 June 30, 2020, the unaudited Condensed Consolidated Statements of (Loss) Income and Comprehensive Income (Loss), the unaudited Condensed Consolidated Statements of Stockholders' Equity for the three and six months ended June 30, 2020 and 2019, and the unaudited Condensed Consolidated Statements of Cash Flows for the six months ended June 30, 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. As described further in Note 14, the Company's reportable segments changed as of the effective date of the Merger. For the quarterly period ended June 30, 2020, Anixter's results of operations beginning on June 22, 2020 are presented herein as a separate reportable segment.
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 a material impact on the unaudited condensed consolidated financial statements and notes thereto presented herein.
Reclassifications [Text Block]	Reclassifications The Condensed Consolidated Balance Sheet as of December 31, 2019 and the unaudited Condensed Consolidated Statement of Cash Flows for the six months ended June 30, 2019 include certain reclassifications to previously reported amounts to conform to the current period presentation.
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 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. The carrying value of our debt instruments with fixed interest rates was $3,729.9 million and $850.0 million as of June 30, 2020 and December 31, 2019, respectively. The estimated fair value of this debt was $3,899.2 million and $866.2 million, respectively. The reported carrying values of WESCO's other financial instruments, including indebtedness with variable interest rates, approximated their fair values as of June 30, 2020 and December 31, 2019.
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. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. The amendments in this Update are effective for all entities as of March 12, 2020 through December 31, 2022. Management is currently evaluating the impact related to the replacement of London Interbank Offered Rate (LIBOR) and whether the Company will elect the adoption of the optional guidance. 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

+ References + Details

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

+ References

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+ Details

Compensation Related Costs, Postemployment Benefits (Policies)

6 Months Ended

Jun. 30, 2020

Postemployment Benefits [Abstract]

Pension and Other Postretirement Plans, Pensions, Policy

Defined Contribution Plans

WESCO Distribution sponsors a defined contribution retirement savings plan for the majority of its U.S. employees. The Company 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. Contributions are made in cash and employees have the option to transfer balances allocated to their accounts into any of the available investment options. The Company 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. Due to the COVID-19 pandemic and its adverse effect on WESCO's results of operations, effective April 16, 2020, the Company indefinitely suspended matching employer contributions.

WESCO Distribution Canada LP, a wholly-owned subsidiary of the Company, sponsors a defined contribution plan for certain Canadian employees. The Company makes contributions in amounts ranging from 3% to 5% of participants' eligible compensation based on years of continuous service.

Anixter Inc. sponsors a defined contribution plan covering all of its non-union U.S. employees (the "Anixter Employee Savings Plan"). Participants in the Anixter Employee Savings Plan are eligible to enroll on their date of hire and are automatically enrolled approximately 60 days after their date of hire unless they opt out. The employer match for the Anixter Employee Savings Plan is to equal 50% of a participant's contribution up to 5% of the participant's compensation. Anixter Inc. will also make an annual contribution to the Anixter Employee Savings Plan on behalf of each active participant who is hired or rehired on or after July 1, 2015, or is not participating in the Anixter Inc. Pension Plan. The amount of the employer annual contribution is equal to either 2% or 2.5% of the participant’s compensation, as determined by the participant’s years of service. This contribution is in lieu of being eligible for the Anixter Inc. Pension Plan. Certain of Anixter Inc.'s foreign subsidiaries also have defined contribution plans. Contributions to these plans are based upon various levels of employee participation and legal requirements.

Deferred Compensation Plans

WESCO Distribution sponsors a deferred compensation plan (the "WESCO Deferred Compensation Plan") for select individuals that permits pre-tax deferrals of salary and bonus. Employees have the option to transfer balances allocated to their accounts in the WESCO Deferred Compensation Plan into any of the available investment options. The WESCO Deferred Compensation Plan is an unfunded plan. As of June 30, 2020 and December 31, 2019, the Company's obligation under the WESCO Deferred Compensation Plan was $24.4 million and $25.2 million, respectively, which was included in other noncurrent liabilities in the Condensed Consolidated Balance Sheets.

Anixter Inc. sponsors a non-qualified deferred compensation plan (the "Anixter Deferred Compensation Plan") that permits selected employees to make pre-tax deferrals of salary and bonus. Interest is accrued monthly on the deferred compensation balances based on the average ten-year Treasury note rate for the previous three months times a factor of 1.4, and the rate is further adjusted if certain financial goals are achieved. The Anixter Deferred Compensation Plan provides for benefit payments upon retirement, death, disability, termination or other scheduled dates determined by the participant. At June 30, 2020, the deferred compensation liabilities included in other current liabilities and other noncurrent liabilities in the Condensed Consolidated Balance Sheet were $3.8 million and $42.6 million, respectively.

Concurrent with the implementation of the Anixter Deferred Compensation Plan, the Company established a Rabbi Trust arrangement to provide for the liabilities associated with the deferred compensation plan and an executive non-qualified defined

benefit plan. The assets are invested in marketable securities. At June 30, 2020, $39.5 million was recorded in "Other assets" in the Condensed Consolidated Balance Sheets for this arrangement.

Defined Benefit Plans

WESCO sponsors a contributory defined benefit plan covering substantially all Canadian employees of EECOL and a Supplemental Executive Retirement Plan for certain executives of EECOL (the "EECOL SERP").

Anixter Inc. sponsors defined benefit pension plans in the U.S., which consist of the Anixter Inc. Pension Plan, the Executive Benefit Plan and the Supplemental Executive Retirement Plan (the "Anixter SERP") (together, the "Anixter Domestic Plans") and various defined benefit pension plans covering employees of foreign subsidiaries in Canada and Europe (together, the " Anixter Foreign Plans"). The Anixter Inc. Pension Plan was frozen to entrants first hired or rehired on or after July 1, 2015. The majority of these defined benefit pension plans are non-contributory, and with the exception of U.S. and Canada, cover substantially all full-time domestic employees and certain employees in other countries. Retirement benefits are provided based on compensation as defined in both the Anixter Domestic Plans and the Anixter Foreign Plans. The Anixter Domestic Plans are funded as required by the Employee Retirement Income Security Act of 1974 ("ERISA") and the IRS and all Anixter Foreign Plans as required by applicable foreign laws. The Anixter Inc. Executive Benefit Plan and the Anixter SERP are unfunded plans.

During the three and six months ended June 30, 2020, the Company made aggregate cash contributions of $0.8 million and $1.8 million, respectively, for all of the benefit plans described above.

For the six months ended June 30, 2020 and 2019, WESCO incurred total charges of $9.3 million and $18.9 million, respectively, for all of the benefit plans described above.

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


	Three Months Ended						Six Months Ended
	June 30						June 30
(In thousands)	2020		2019		2020		2019
Service cost	$	1,668	$	1,139	$	2,977	$	2,288
Interest cost	1,288		1,080		2,325		2,169
Expected return on plan assets	(1,988)		(1,410)		(3,603)		(2,832)
Recognized actuarial gain⁽¹⁾	26		(15)		53		(31)
Net periodic benefit cost	$	994	$	794	$	1,752	$	1,594

⁽¹⁾For the three and six months ended June 30, 2020 and 2019, no amounts were reclassified from accumulated other comprehensive income (loss) into net (loss) income, respectively.

The service cost of $1.7 million and $1.1 million for the three months ended June 30, 2020 and 2019, respectively, and $3.0 million and $2.3 million for the six months ended June 30, 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 $0.7 million and $0.3 million for the three months ended June 30, 2020 and 2019, respectively, and $1.2 million and $0.7 million for the six months ended June 30, 2020 and 2019, respectively, were presented as a component of net interest and other.

COMMITMENTS AND CONTINGENCIES Guarantee (Policies)	6 Months Ended
COMMITMENTS AND CONTINGENCIES Guarantee (Policies)	Jun. 30, 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 June 30, 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 June 30, 2020.

REVENUE (Tables)

6 Months Ended

Jun. 30, 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						Six Months Ended
	June 30						June 30
(In thousands)	2020		2019		2020		2019
Industrial	$	605,536	$	761,934	$	1,307,750	$	1,498,825
Construction	573,176		704,183		1,209,675		1,337,483
Utility	370,315		346,941		711,260		655,213
Commercial, Institutional and Government	315,822		337,030		604,811		619,834
Total by WESCO end market	1,864,849		2,150,088		3,833,496		4,111,355
Anixter⁽¹⁾	221,857		—		221,857		—
Total consolidated	$	2,086,706	$	2,150,088	$	4,055,353	$	4,111,355


	Three Months Ended						Six Months Ended
	June 30						June 30
(In thousands)	2020		2019		2020		2019
United States	$	1,431,763	$	1,616,347	$	2,910,257	$	3,077,263
Canada	330,533		415,030		707,948		799,700
Other International	102,553		118,711		215,291		234,392
Total by geography	1,864,849		2,150,088		3,833,496		4,111,355
Anixter^{(1) (2)}	221,857		—		221,857		—
Total consolidated	$	2,086,706	$	2,150,088	$	4,055,353	$	4,111,355

ACQUISITIONS (Tables)

6 Months Ended

Jun. 30, 2020

Business Combinations [Abstract]

Business Acquisition, Schedule of Consideration Transferred

The total preliminary estimated fair value of consideration transferred for the Merger consisted of the following:


	(In thousands)
Cash portion attributable to common stock outstanding	$	2,476,010
Cash portion attributable to options and restricted stock units outstanding	87,375
Fair value of cash consideration	2,563,385
Common stock consideration	313,512
Series A preferred stock consideration	573,786
Fair value of equity consideration	887,298
Extinguishment of Anixter obligations, including accrued and unpaid interest	1,248,403
Total purchase consideration	$	4,699,086
Supplemental cash flow disclosure related to acquisitions:
Cash paid for acquisition	$	3,811,788
Less: Cash acquired	(103,463)
Cash paid for acquisition, net of cash acquired	$	3,708,325

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table sets forth the preliminary allocation of the purchase consideration to the respective fair value of assets acquired and liabilities assumed for the acquisition of Anixter:



	(In thousands)
Assets
Cash and cash equivalents	$	103,463
Trade accounts receivable	1,309,894
Other accounts receivable	116,386
Inventories	1,424,768
Prepaid expenses and other current assets	53,462
Property, buildings and equipment	215,513
Operating lease assets	262,238
Intangible assets	1,832,700
Goodwill	1,367,981
Other assets	114,258
Total assets	$	6,800,663

Liabilities
Accounts payable	$	920,163
Accrued payroll and benefit costs	69,480
Short-term debt and current portion of long-term debt	13,225
Other current liabilities	221,574
Long-term debt	77,822
Operating lease liabilities	200,286
Deferred income taxes	392,165
Other noncurrent liabilities	206,862
Total liabilities	$	2,101,577

Fair value of net assets acquired, including goodwill and intangible assets	$	4,699,086

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination

The following table sets forth the preliminary identifiable intangible assets and their estimated weighted-average useful lives:


Identifiable Intangible Assets	Estimated Fair Value		Weighted-Average Estimated Useful Life in Years
	(In thousands)
Customer relationships	$	1,093,700	15
Trademarks	735,000		Indefinite
Non-compete agreements	4,000		1
Total identifiable intangible assets	$	1,832,700

Business Acquisition, Pro Forma Information


	Three Months Ended						Six Months Ended
(In thousands)	June 30, 2020		June 30, 2019		June 30, 2020		June 30, 2019
Pro forma net sales	$	3,678,504	$	4,384,752	$	7,691,263	$	8,425,934
Pro forma net income attributable to common stockholders	29,421		71,180		47,410		97,898

Schedule of Business Acquisitions, by Acquisition

The following table sets forth the consideration paid for the acquisition of SLS:


	Six Months Ended
	June 30
	2019
	(In thousands)
Fair value of assets acquired	$	34,812
Fair value of liabilities assumed	7,070
Cash paid for acquisition	$	27,742

GOODWILL (Tables)

3 Months Ended

6 Months Ended

Jun. 30, 2020

Goodwill [Line Items]

Schedule of Goodwill [Table Text Block]


	Six Months Ended
	June 30
	2020
	WESCO⁽¹⁾		Anixter⁽²⁾		Total
	(In thousands)
Beginning balance January 1	$	1,759,040	$	—	$	1,759,040
Adjustments to goodwill for acquisitions (Note 4)	5,817		1,367,981		1,373,798
Foreign currency exchange rate changes	(26,511)		929		(25,582)
Ending balance June 30	$	1,738,346	$	1,368,910	$	3,107,256

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

The following table sets forth the remaining estimated amortization expense for intangible assets for the next five years and thereafter:


For year ending December 31,	(In thousands)
2020	$	53,892
2021	99,853
2022	96,049
2023	94,739
2024	91,352
Thereafter	828,099

Schedule of Finite-Lived Intangible Assets

The components of intangible assets are as follows:


		June 30, 2020										December 31, 2019
(In thousands)		Gross Carrying Amount ⁽¹⁾		Accumulated Amortization ⁽¹⁾		Net Carrying Amount		Gross Carrying Amount ⁽¹⁾		Accumulated Amortization ⁽¹⁾		Net Carrying Amount
Intangible assets:	Life
Trademarks	Indefinite	$	831,496	$	—	$	831,496	$	98,699	$	—	$	98,699
Trademarks	10 - 15	24,800		(10,350)		14,450		24,800		(9,319)		15,481
Non-compete agreements	2 - 5	4,196		(66)		4,130		196		(180)		16
Customer relationships	10 - 20	1,442,235		(210,147)		1,232,088		358,341		(201,962)		156,379
Distribution agreements	10 - 19	37,371		(26,266)		11,105		37,371		(25,294)		12,077
Patents	10	48,310		(46,099)		2,211		48,310		(43,687)		4,623
		$	2,388,408	$	(292,928)	$	2,095,480	$	567,717	$	(280,442)	$	287,275

EARNINGS PER SHARE (Tables)

6 Months Ended

Jun. 30, 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						Six Months Ended
	June 30						June 30
(In thousands, except per share data)	2020		2019		2020		2019
Net (loss) income attributable to WESCO International	$	(34,506)	$	63,464	$	(100)	$	105,832
Less: Preferred stock dividends	1,276		—		1,276		—
Net (loss) income attributable to common stockholders	$	(35,782)	$	63,464	$	(1,376)	$	105,832
Weighted-average common shares outstanding used in computing basic earnings per share	42,683		43,493		42,260		44,280
Common shares issuable upon exercise of dilutive equity awards	92		323		152		381
Weighted-average common shares outstanding and common share equivalents, diluted	42,775		43,816		42,412		44,661
Weighted-average common shares outstanding and common share equivalents used in computing diluted earnings per share	42,683		43,816		42,260		44,661
(Loss) earnings per share attributable to common stockholders
Basic	$	(0.84)	$	1.46	$	(0.03)	$	2.39
Diluted	$	(0.84)	$	1.45	$	(0.03)	$	2.37

DEBT (Tables)

6 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Schedule of Debt

The following table sets forth WESCO's outstanding indebtedness:


	As of
	June 30, 2020		December 31, 2019
	(In thousands)
International lines of credit	$	28,994	$	26,255
Accounts Receivable Securitization Facility	960,000		415,000
Revolving Credit Facility	450,000		—
5.375% Senior Notes due 2021	500,000		500,000
5.50% Senior Notes due 2023	58,636		—
5.375% Senior Notes due 2024	350,000		350,000
6.00% Senior Notes due 2025	4,173		—
7.125% Senior Notes due 2025	1,500,000		—
7.250% Senior Notes due 2028, less debt discount of $9,954	1,315,046		—
Finance lease obligations	13,747		1,373
Total debt	5,180,596		1,292,628
Plus: Fair value adjustment to the Anixter Senior Notes	2,016		—
Less: Unamortized debt issuance costs	(86,367)		(8,876)
Less: Short-term debt and current portion of long-term debt	(27,696)		(26,685)
Total long-term debt	$	5,068,549	$	1,257,067

STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 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]


	Three Months Ended						Six Months Ended
	June 30, 2020		June 30, 2019		June 30, 2020		June 30, 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 six months ended June 30, 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	(178,657)	33.38
Forfeited	(34,322)	65.20
Outstanding at June 30, 2020	2,386,161	60.36		5.9	$	—
Exercisable at June 30, 2020	1,851,291	$	62.30	5.0	$	—

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 six months ended June 30, 2020:


	Awards	Weighted- Average Fair Value
Unvested at December 31, 2019	363,729	$	60.00
Granted	211,450	48.32
Vested	(80,320)	69.71
Forfeited	(6,962)	61.27
Unvested at June 30, 2020	487,897	$	53.32

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

The following table sets forth a summary of performance-based awards for the six months ended June 30, 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 June 30, 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				Six Months Ended
	June 30, 2020	June 30, 2019	June 30, 2020		June 30, 2019
Risk free interest rate	n/a	n/a	1.4	%	2.5	%
Expected life (in years)	n/a	n/a	5		5
Expected volatility	n/a	n/a	30	%	29	%

EMPLOYEE BENEFIT PLANS Schedule of Net Benefit Costs (Tables)

6 Months Ended

Jun. 30, 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						Six Months Ended
	June 30						June 30
(In thousands)	2020		2019		2020		2019
Service cost	$	1,668	$	1,139	$	2,977	$	2,288
Interest cost	1,288		1,080		2,325		2,169
Expected return on plan assets	(1,988)		(1,410)		(3,603)		(2,832)
Recognized actuarial gain⁽¹⁾	26		(15)		53		(31)
Net periodic benefit cost	$	994	$	794	$	1,752	$	1,594

Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Reconciliation of Revenue from Segments to Consolidated

The following table sets forth segment information for the periods presented:


(In thousands)	Three Months Ended June 30, 2020
			WESCO			Anixter			Total
Net sales	$	1,864,849		$	221,857		$	2,086,706
(Loss) income from operations	(3,097)			18,367			15,270

	Three Months Ended June 30, 2019
(In thousands)	WESCO			Anixter			Total
Net sales	$	2,150,088		$	—		$	2,150,088
Income from operations	97,950			—			97,950

	Six Months Ended June 30, 2020
(In thousands)	WESCO			Anixter			Total
Net sales	$	3,833,496		$	221,857		$	4,055,353
Income from operations	57,816			18,367			76,183

	Six Months Ended June 30, 2019
(In thousands)	WESCO			Anixter			Total
Net sales	$	4,111,355		$	—		$	4,111,355
Income from operations	168,675			—			168,675

Reconciliation of Assets from Segment to Consolidated

The following table sets forth total assets by reportable segment for the periods presented:


	As of
	June 30, 2020
(In thousands)	WESCO		Anixter		Total
Total assets	$	4,937,973	$	6,794,041	$	11,732,014

	As of
	December 31, 2019
(In thousands)	WESCO		Anixter		Total
Total assets	$	5,017,635	$	—	$	5,017,635

ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Prepaid expenses and other current assets	$ 157,276		$ 92,447
Assets, Current	5,438,386		2,540,411
Goodwill	3,107,256		1,759,040
Liabilities and Equity	11,732,014		5,017,635
Other Accrued Liabilities, Current	494,211		177,388
Liabilities, Current	2,301,726		1,084,059
Assets	11,732,014		5,017,635
Liabilities	8,631,613		2,758,964
Retained earnings	2,529,842	$ 2,565,597	2,530,429	$ 2,412,768	$ 2,349,300	$ 2,307,462
Accumulated other comprehensive income	(418,889)	$ (461,623)	(367,772)	$ (365,674)	$ (385,918)	$ (408,435)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 3,100,401		$ 2,258,671

REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
REVENUE (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Deferred Revenue	$ 30,600		$ 30,600		$ 12,300
Revenue from Contract with Customer, Excluding Assessed Tax	2,086,706	$ 2,150,088	4,055,353	$ 4,111,355
Cost of goods sold	$ 1,692,931	$ 1,741,114	$ 3,285,179	$ 3,319,886
Revenue, Information Used to Assess Variable Consideration Constraint	31.7 million	28.5 million	54.9 million	53.8 million
WESCO
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 1,864,849	$ 2,150,088	$ 3,833,496	$ 4,111,355
Anixter International
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	221,857	0	221,857	0
Industrial [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	605,536	761,934	1,307,750	1,498,825
Construction [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	573,176	704,183	1,209,675	1,337,483
Utility [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	370,315	346,941	711,260	655,213
Commercial, Institutional and Government [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	315,822	337,030	604,811	619,834
UNITED STATES
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	1,431,763	1,616,347	2,910,257	3,077,263
CANADA
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	330,533	415,030	707,948	799,700
Non-US [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	102,553	118,711	215,291	234,392
Shipping and Handling [Member]
Disaggregation of Revenue [Line Items]
Cost of goods sold	$ 20,900	$ 18,200	$ 38,900	$ 35,200

REVENUE Deferred Revenue (Details) - USD ($) $ in Millions	Jun. 30, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Deferred Revenue	$ 30.6	$ 12.3

REVENUE Shipping and Handling Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Cost of goods sold	$ 1,692,931	$ 1,741,114	$ 3,285,179	$ 3,319,886
Shipping and Handling [Member]
Cost of goods sold	$ 20,900	$ 18,200	$ 38,900	$ 35,200

REVENUE Variable Consideration (Details)	3 Months Ended		6 Months Ended
REVENUE Variable Consideration (Details)	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue, Methods, Inputs, and Assumptions Used [Abstract]
Revenue, Information Used to Assess Variable Consideration Constraint	31.7 million	28.5 million	54.9 million	53.8 million

REVENUE Revenue, Performance Obligation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Cost of goods sold	$ 1,692,931	$ 1,741,114	$ 3,285,179	$ 3,319,886

SCHEDULE OF CONSIDERATION TRANSFERRED (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 3,708,325	$ 27,742
Anixter International
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	3,811,788
Fair value of cash consideration	2,563,385
Equity consideration	887,298
Payment for Debt Extinguishment	1,248,403
Total purchase consideration	4,699,086
Cash acquired	(103,463)
Cash paid for acquisition	3,708,325
Anixter International \| Common Stock [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	2,476,010
Equity consideration	313,512
Anixter International \| Preferred Stock
Business Acquisition [Line Items]
Equity consideration	573,786
Anixter International \| Restricted Stock
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 87,375
Sylvania Lighting Services Corp. [Member]
Business Acquisition [Line Items]
Cash paid for acquisition		$ 27,742

SCHEDULE OF ASSETS AND LIABILITIES - ANIXTER (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 22, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Goodwill	$ 3,107,256		$ 1,759,040
Anixter International
Business Acquisition [Line Items]
Cash and cash equivalents		$ 103,463
Trade accounts receivable		1,309,894
Other accounts receivable		116,386
Inventories		1,424,768
Prepaid expenses and other current assets		53,462
Property, buildings and equipment		215,513
Operating lease assets		262,238
Intangible assets		1,832,700
Goodwill		1,367,981
Other assets		114,258
Total assets		6,800,663
Accounts payable		920,163
Accrued payroll and benefit costs		69,480
Short-term debt and current portion of long-term debt		13,225
Other current liabilities		221,574
Long-term debt		77,822
Operating lease liabilities		200,286
Deferred income taxes		392,165
Other noncurrent liabilities		206,862
Total liabilities		2,101,577
Fair value of net assets acquired, including goodwill and intangible assets		$ 4,699,086

SCHEDULE OF IDENTIFIABLE INTANGIBLE ASSETS (Details) - Anixter International - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 22, 2020
Business Acquisition [Line Items]
Intangible assets		$ 1,832,700
Trademarks [Member]
Business Acquisition [Line Items]
Acquired Indefinite-Lived Intangible Assets		735,000
Customer Relationships [Member]
Business Acquisition [Line Items]
Acquired Finite-Lived Intangibles		1,093,700
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	15 years
Noncompete Agreements [Member]
Business Acquisition [Line Items]
Acquired Finite-Lived Intangibles		$ 4,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	1 year

SCHEDULE OF PRO FORMA INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Anixter International
Business Acquisition [Line Items]
Pro forma net sales	$ 3,678,504	$ 4,384,752	$ 7,691,263	$ 8,425,934
Pro forma net income attributable to common stockholders	29,421	$ 71,180	47,410	$ 97,898
Business Combination, Acquisition Related Costs	$ 73,300		$ 78,000
Anixter International acquisition [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information, Description			The following unaudited pro forma financial information presents combined results of operations for the periods presented, as if the Company had completed the Merger on January 1, 2019. The unaudited pro forma financial information includes adjustments to amortization and depreciation for intangible assets and property, buildings and equipment, adjustments to interest expense for the additional indebtedness incurred to complete the acquisition (including the amortization of debt discount and issuance costs), transaction costs, change in control and severance costs, dividends accrued on the Series A preferred stock, compensation expense associated with the WESCO phantom stock unit awards described in Note 10, as well as the respective income tax effects of such adjustments. The unaudited pro forma net income attributable to common stockholders presented below includes adjustments totaling $58.4 million and $55.8 million for the three months ended June 30, 2020 and 2019, respectively, and $6.3 million and $110.5 million for the six months ended June 30, 2020 and 2019, respectively. The unaudited pro forma financial information does not reflect any cost savings, operating synergies or revenue enhancements that WESCO may achieve as a result of its acquisition of Anixter, the costs to integrate the operations of WESCO and Anixter or the costs necessary to achieve these cost savings, operating synergies and revenue enhancements. The unaudited pro forma financial information presented below is not necessarily indicative of consolidated results of operations of the combined business had the acquisition occurred at the beginning of the respective fiscal years, nor is it necessarily indicative of future results of operations of the combined company.

SCHEDULE OF ACQUISITIONS - SYLVANIA (Details) - Sylvania Lighting Services Corp. [Member] $ in Thousands	6 Months Ended
	Jun. 30, 2019 USD ($)
Business Acquisition [Line Items]
Fair value of assets acquired	$ 34,812
Fair value of liabilities assumed	7,070
Cash paid for acquisition	$ 27,742

ACQUISITIONS (Details)	3 Months Ended		6 Months Ended
ACQUISITIONS (Details)	Jun. 30, 2020 USD ($) numberOfCities countries numberOfEmployees	Jun. 30, 2019 USD ($)	Jun. 30, 2020 USD ($) numberOfCities countries numberOfEmployees	Jun. 30, 2019 USD ($)	Jun. 22, 2020 USD ($) $ / shares shares
Business Acquisition [Line Items]
Number of Cities in which an Entity Operates \| numberOfCities	300		300
Revenue from Contract with Customer, Excluding Assessed Tax	$ 2,086,706,000	$ 2,150,088,000	$ 4,055,353,000	$ 4,111,355,000
Operating Income (Loss)	15,270,000	97,950,000	76,183,000	168,675,000
Revenues	2,086,706,000	2,150,088,000	$ 4,055,353,000	4,111,355,000
Business Combination, Provisional Information, Initial Accounting Incomplete, Reasons			The estimated fair values of assets acquired and liabilities assumed are based on preliminary calculations and valuations using estimates and assumptions at the time of acquisition. The determination of the fair values of assets acquired and liabilities assumed, especially those related to identifiable intangible assets, is preliminary due to the timing of the completion of the Merger and the complexity of combining a multibillion dollar business. Accordingly, as the Company obtains additional information during the measurement period (not to exceed one year from the acquisition date), WESCO's estimates and assumptions for its preliminary purchase consideration allocations may change materially.
Business Combination, Reason for Business Combination			The Merger brings together two companies with highly compatible capabilities and characteristics. The combination of WESCO and Anixter will create an enterprise with scale and should afford the Company the opportunity to digitize its business, and expand its services portfolio and supply chain offerings.
Business Acquisition, Description of Acquired Entity			Headquartered near Chicago, Illinois, Anixter is a leading distributor of network and security solutions, electrical and electronic solutions, and utility power solutions with locations in over 300 cities across approximately 50 countries, and annual sales of more than $8 billion.
Business Combination, Goodwill Recognized, Description			The resulting goodwill is primarily attributable to Anixter's workforce, significant cross-selling opportunities in additional geographies, enhanced scale, and other operational efficiencies.
Anixter International
Business Acquisition [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	221,857,000	0	$ 221,857,000	0
Operating Income (Loss)	18,367,000	0	18,367,000	0
Revenues	$ 221,857,000	0	$ 221,857,000	0
Anixter International
Business Acquisition [Line Items]
Business Acquisition, Effective Date of Acquisition			Jun. 22, 2020
Common stock, shares, issued (in shares) \| shares					0.2397
Common stock					$ 0.01
Preferred stock, shares issued (in shares) \| shares					0.6356
Preferred stock, par value (in dollars per share) \| $ / shares					$ 25,000
Preferred Stock, Dividend Rate, Percentage			10.625%
Additional countries (in countries) \| countries	50		50
Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period			$ 8,000,000,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual			18,400,000
Business Combination, Acquisition Related Costs	$ 73,300,000		$ 78,000,000.0
Anixter International \| Cash [Member]
Business Acquisition [Line Items]
Business Acquisition, Share Price \| $ / shares					$ 72.82
Sylvania Lighting Services Corp. [Member]
Business Acquisition [Line Items]
Business Acquisition, Effective Date of Acquisition			Mar. 05, 2019
Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period			$ 100,000,000
Number of Employees Employed by the Entity \| numberOfEmployees	220		220
Business Acquisition, Goodwill, Expected Tax Deductible Amount		$ 11,600,000		$ 11,600,000
Anixter International acquisition [Member]
Business Acquisition [Line Items]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual			$ 221,900,000

GOODWILL (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
GOODWILL (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Goodwill [Line Items]
Goodwill	$ 3,107,256		$ 3,107,256		$ 1,759,040
Goodwill, Foreign Currency Translation Gain (Loss)			(25,582)
Goodwill, Acquired During Period			1,373,798
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	2,388,408		2,388,408		567,717
Finite-Lived Intangible Assets, Accumulated Amortization	(292,928)		(292,928)		(280,442)
Finite-Lived Intangible Assets, Net	2,095,480		2,095,480		287,275
Finite-Lived Intangible Asset, Expected Amortization, Year One	53,892		53,892
Finite-Lived Intangible Asset, Expected Amortization, Year Two	99,853		99,853
Finite-Lived Intangible Asset, Expected Amortization, Year Three	96,049		96,049
Finite-Lived Intangible Asset, Expected Amortization, Year Four	94,739		94,739
Finite-Lived Intangible Asset, Expected Amortization, Year Five	91,352		91,352
Finite-Lived Intangible Asset, Expected Amortization, after Year Five	828,099		828,099
Amortization of Intangible Assets	10,100	$ 8,500	18,600	$ 17,100
Finite-Lived Intangible Asset, Expected Amortization, Year Three	96,049		96,049
Finite-Lived Intangible Asset, Expected Amortization, Year Four	94,739		94,739
Finite-Lived Intangible Asset, Expected Amortization, Year Five	91,352		91,352
Finite-Lived Intangible Asset, Expected Amortization, after Year Five	828,099		828,099
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	24,800		24,800		24,800
Finite-Lived Intangible Assets, Accumulated Amortization	(10,350)		(10,350)		(9,319)
Finite-Lived Intangible Assets, Net	14,450		$ 14,450		15,481
Trademarks [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			10 years
Trademarks [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			15 years
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	4,196		$ 4,196		196
Finite-Lived Intangible Assets, Accumulated Amortization	(66)		(66)		(180)
Finite-Lived Intangible Assets, Net	4,130		$ 4,130		16
Noncompete Agreements [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			2 years
Noncompete Agreements [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			5 years
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	1,442,235		$ 1,442,235		358,341
Finite-Lived Intangible Assets, Accumulated Amortization	(210,147)		(210,147)		(201,962)
Finite-Lived Intangible Assets, Net	1,232,088		$ 1,232,088		156,379
Customer Relationships [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			10 years
Customer Relationships [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			20 years
Distribution Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	37,371		$ 37,371		37,371
Finite-Lived Intangible Assets, Accumulated Amortization	(26,266)		(26,266)		(25,294)
Finite-Lived Intangible Assets, Net	11,105		$ 11,105		12,077
Distribution Rights [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			10 years
Distribution Rights [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			19 years
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			10 years
Finite-Lived Intangible Assets, Gross	48,310		$ 48,310		48,310
Finite-Lived Intangible Assets, Accumulated Amortization	(46,099)		(46,099)		(43,687)
Finite-Lived Intangible Assets, Net	2,211		2,211		4,623
WESCO
Goodwill [Line Items]
Goodwill	1,738,346		1,738,346		1,759,040
Goodwill, Foreign Currency Translation Gain (Loss)			(26,511)
Goodwill, Acquired During Period			5,817
Anixter International
Goodwill [Line Items]
Goodwill	1,368,910		1,368,910		0
Goodwill, Foreign Currency Translation Gain (Loss)			929
Goodwill, Acquired During Period			1,367,981
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill)	$ 831,496		$ 831,496		$ 98,699

SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Net income (loss) attributable to WESCO International, Inc.	$ (34,506)	$ 34,407	$ 63,464	$ 42,369	$ (100)	$ 105,832
Weighted average common shares outstanding used in computing basic earnings per share (in shares)	42,683,000		43,493,000		42,260,000	44,280,000
Common shares issuable upon exercise of dilutive stock options (in shares)	92,000		323,000		152,000	381,000
Weighted average common shares outstanding and common share equivalents used in computing diluted earnings per share (in shares)	42,775,000		43,816,000		42,412,000	44,661,000
Weighted Average Number of Shares Outstanding, Basic and Diluted	42,683,000				42,260,000
Earnings Per Share, Basic and Diluted [Abstract]
Basic (in dollars per share)	$ (0.84)		$ 1.46		$ (0.03)	$ 2.39
Diluted (in dollars per share)	$ (0.84)		$ 1.45		$ (0.03)	$ 2.37
Net Income (Loss) Available to Common Stockholders, Basic	$ (35,782)		$ 63,464		$ (1,376)	$ 105,832

EARNINGS PER SHARE (Details) - shares	3 Months Ended	6 Months Ended
EARNINGS PER SHARE (Details) - shares	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019
Award Type [Domain]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,000,000.0	2,800,000	1,800,000

EARNINGS PER SHARE Accelerated Share Repurchase (Details) - USD ($) $ in Thousands	3 Months Ended			4 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 07, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Accelerated Share Repurchases [Line Items]
Payments for Repurchase of Common Stock					$ (2,025)	$ (152,722)
Stock Repurchase Program, Authorized Amount							$ 400,000	$ 300,000
Treasury Stock, Shares, Acquired		2,394,816	365,272	365,272		2,760,088
Stock Repurchase Program Expiration Date	Dec. 31, 2020

SCHEDULE OF DEBT (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Finance lease obligations	$ 13,747	$ 1,373
Total debt	5,180,596	1,292,628
Fair value adjustment to the Anixter Notes	2,016	0
Unamortized debt issuance costs	(86,367)	(8,876)
Short-term debt and current portion of long-term debt	(27,696)	(26,685)
Total long-term debt	5,068,549	1,257,067
Foreign Line of Credit
Debt Instrument [Line Items]
Long-term Debt	28,994	26,255
Accounts Receivable Securitization Facility
Debt Instrument [Line Items]
Long-term Debt	960,000	415,000
Revolving Credit Facility
Debt Instrument [Line Items]
Long-term Debt	450,000	0
5.375% Senior Notes due 2021
Debt Instrument [Line Items]
Long-term Debt	500,000	500,000
5.50% Senior Notes due 2023
Debt Instrument [Line Items]
Long-term Debt	58,636	0
5.375% Senior Notes due 2024
Debt Instrument [Line Items]
Long-term Debt	350,000	350,000
6.00% Senior Notes due 2025
Debt Instrument [Line Items]
Long-term Debt	4,173	0
7.125% Senior Notes due 2025
Debt Instrument [Line Items]
Long-term Debt	1,500,000	0
7.250% Senior Notes due 2028
Debt Instrument [Line Items]
Long-term Debt	1,315,046	$ 0
Debt Instrument, Unamortized Discount	$ 9,954

DEBT (Details) - USD ($)	6 Months Ended	12 Months Ended
DEBT (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Jun. 23, 2020
Accounts Receivable Securitization Facility
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Jun. 22, 2020
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,025,000,000	$ 600,000,000
Line of Credit Facility, Opportunity to Increase Borrowing Capacity	$ 375,000,000
Debt Instrument, Maturity Date	Jun. 22, 2023
Debt Instrument, Basis Spread on Variable Rate	1.20%	0.95%
Line of Credit Facility, Commitment Fee Percentage	0.45%
Accounts Receivable Securitization Facility \| Interest Rate Floor [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.50%
Revolving Credit Facility
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Jun. 22, 2020
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,100,000,000
Line of Credit Facility, Opportunity to Increase Borrowing Capacity	500,000,000
Revolving Credit Facility \| Letter of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 175,000,000
5.50% Senior Notes due 2023
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5.50%
Debt Instrument, Face Amount		$ 350,000,000.0
Senior Notes tender offer consideration per $1,000 principal amount			$ 1,012.50
Senior Notes early tender payment per $1,000 principal amount			50.00
Senior Notes consent fee per $1,000 principal amount			2.50
Senior Notes	$ 58,600,000
6.00% Senior Notes due 2025
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Debt Instrument, Face Amount		$ 250,000,000.0
Senior Notes tender offer consideration per $1,000 principal amount			1,012.50
Senior Notes early tender payment per $1,000 principal amount			50.00
Senior Notes consent fee per $1,000 principal amount			$ 2.50
Senior Notes	$ 4,200,000
7.125% Senior Notes due 2025
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Jun. 12, 2020
Debt Instrument, Maturity Date	Jun. 15, 2025
Debt Instrument, Interest Rate, Stated Percentage	7.125%
Debt Instrument, Face Amount	$ 1,500,000,000
Discount percentage of par value	100.00%
Debt Instrument, Redemption Price, Percentage	35.00%
Percentage of principal amount of Senior Notes accelerated under default	25.00%
7.250% Senior Notes due 2028
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Jun. 12, 2020
Debt Instrument, Maturity Date	Jun. 15, 2028
Debt Instrument, Interest Rate, Stated Percentage	7.25%
Debt Instrument, Face Amount	$ 1,325,000,000
Discount percentage of par value	99.244%
Debt Instrument, Redemption Price, Percentage	35.00%
Percentage of principal amount of Senior Notes accelerated under default	25.00%
Minimum [Member] \| Revolving Credit Facility \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Minimum [Member] \| Revolving Credit Facility \| Prime Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.25%
Maximum [Member] \| Revolving Credit Facility \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Maximum [Member] \| Revolving Credit Facility \| Prime Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%

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		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 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)	0	0	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)			178,657
Weighted Average Exercise Price, Exercises in Period (in dollars per share)			$ 33.38
Forfeitures in Period (in shares)			34,322
Weighted Average Exercise Price, Forfeitures in Period (in dollars per share)			$ 65.20
Weighted Average Remaining Contractual Term, Outstanding (in years)			5 years 10 months 24 days
Weighted Average Remaining Contractual Term, Exercisable (in years)			5 years
Aggregate Intrinsic Value, Outstanding	$ 0		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$ 0		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	2,386,161		2,386,161		2,337,049
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 60.36		$ 60.36		$ 59.72
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number	1,851,291		1,851,291
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 62.30		$ 62.30

SCHEDULE OF SHARE-BASED PAYMENT AWARD, VALUATION ASSUMPTIONS (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 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)	0	0	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	$ 0	$ 0	$ 13.86	$ 16.36
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	0	0	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	$ 0	$ 0	$ 48.32	$ 54.64
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	0	0	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	$ 0	$ 0	$ 48.67	$ 54.64

SUMMARY OF RESTRICTED STOCK UNITS (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 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)	487,897		487,897		363,729
Granted (in shares)	0	0	211,450	175,544
Vested (in shares)			(80,320)
Forfeited (in shares)			(6,962)
Unvested, Weighted Average Fair Value (in dollars per share)	$ 53.32		$ 53.32		$ 60.00
Granted, Weighted Average Fair Value (in dollars per share)	$ 0	$ 0	48.32	$ 54.64
Vested in Period, Weighted Average Fair Value (in dollars per share)			69.71
Forfeited in Period, Weighted Average Fair Value (in dollars per share)			$ 61.27
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		307,614		195,305
Granted (in shares)	0	0	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		$ 52.60		$ 60.24
Granted, Weighted Average Fair Value (in dollars per share)	$ 0	$ 0	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

SUMMARY OF PERFORMANCE-BASED AWARDS (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 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		307,614		195,305
Granted (in shares)	0	0	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		$ 52.60		$ 60.24
Granted, Weighted Average Fair Value (in dollars per share)	$ 0	$ 0	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		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		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		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		19,797

SCHEDULE OF SHARE-BASED PAYMENT AWARD, PERFORMANCE-BASED AWARDS, VALUATION ASSUMPTIONS (Details)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 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%

STOCK-BASED COMPENSATION (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
STOCK-BASED COMPENSATION (Details) - USD ($) $ in Millions	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 4.9	$ 5.2	$ 9.5	$ 9.8
Total unrecognized compensation cost	$ 31.5		$ 31.5
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		307,614
Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense					$ 0.8	$ 7.4	$ 13.5	$ 9.8

Equity (Details) - $ / shares		6 Months Ended
Equity (Details) - $ / shares	Jun. 22, 2025	Jun. 30, 2020	Jun. 22, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Series A Preferred Stock [Member]
Equity, Class of Treasury Stock [Line Items]
Preferred stock, shares authorized (in shares)		25,000
Preferred Stock, Dividend Rate, Percentage		10.625%
Preferred stock, par value (in dollars per share)		$ 0.01
Preferred Stock, Dividend Payment Rate, Variable	10.325
Preferred Stock, Liquidation Preference Per Share		$ 25,000
Preferred stock, shares issued (in shares)		21,612	21,612	0	0	0	0	0
Depositary Share [Member]
Equity, Class of Treasury Stock [Line Items]
Preferred stock, shares issued (in shares)			21,611,534

EMPLOYEE BENEFIT PLANS EMPLOYEE BENEFIT PLANS Pension Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Defined Contribution Plan Disclosure [Line Items]
Assets Held-in-trust	$ 39,500		$ 39,500
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	1,668	$ 1,139	2,977	$ 2,288
Interest cost	1,288	1,080	2,325	2,169
Expected return on plan assets	1,988	1,410	3,603	2,832
Defined Benefit Plan, Benefit Obligation, Actuarial Gain (Loss)	(26)	15	(53)	31
Net periodic benefit cost	994	794	1,752	1,594
Defined Benefit Plan, Service Cost	1,668	1,139	2,977	2,288
Defined Benefit Plan, Plan Assets, Contributions by Employer	800		1,800
Postemployment Benefits, Period Expense			9,300	18,900
WESCO
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Deferred Compensation Liability, Classified, Noncurrent	24,400		24,400		$ 25,200
Anixter International
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Deferred Compensation Liability, Classified, Noncurrent	42,600		42,600
Deferred Compensation Liability, Current	3,800		3,800
Deferred Compensation Liability, Current	3,800		3,800
Pension Plan [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Other Nonoperating Gains (Losses)	(700)	$ (300)	$ (1,200)	$ (700)
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%
Anixter Employee Savings Plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match			50.00%
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent			5.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent			5.00%
Anixter Employee Savings Plan [Member] \| Minimum [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan Employer Matching Contribution Percent			2.00%
Anixter Employee Savings Plan [Member] \| Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan Employer Matching Contribution Percent			2.50%
Phantom Share Units (PSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			3 years
Share-based Payment Arrangement, Expense			$ 900
Other Deferred Compensation Arrangements, Liability, Classified, Noncurrent	$ 11,300		$ 11,300

FAIR VALUE (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Fair Value	$ 850,000	$ 866,200
Total debt	5,180,596	1,292,628
Derivative, Notional Amount	122,800
5.375% Senior Notes due 2024
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	350,000	350,000
5.375% Senior Notes due 2021
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	500,000	500,000
Senior Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	$ 3,729,900	$ 3,899,200

COMMITMENTS AND CONTINGENCIES Guarantees (Details)	3 Months Ended
COMMITMENTS AND CONTINGENCIES Guarantees (Details)	Jun. 30, 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.

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2018	Jun. 30, 2020	Jun. 30, 2019
Income Tax Contingency [Line Items]
Effective tax rate	24.00%	21.60%	67.30%	21.70%
Tax Credit Carryforward [Line Items]
Tax Credit Carryforward, Amount	$ 59,400		$ 59,400
Tax Credit Carryforward, Valuation Allowance	$ 41,400		41,400
Anixter International acquisition [Member]
Tax Credit Carryforward [Line Items]
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount			$ 30,000

INCOME TAXES Income Tax Rates (Details)	3 Months Ended		6 Months Ended
INCOME TAXES Income Tax Rates (Details)	Jun. 30, 2020	Dec. 31, 2018	Jun. 30, 2020	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	24.00%	21.60%	67.30%	21.70%

Segment Reporting (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Segment Reporting (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Segment Reporting [Abstract]
Revenues	$ 2,086,706	$ 2,150,088	$ 4,055,353	$ 4,111,355
Operating Income (Loss)	15,270	97,950	76,183	168,675
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	2,086,706	2,150,088	4,055,353	4,111,355
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Operating Income (Loss)	15,270	97,950	76,183	168,675
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	11,732,014		11,732,014		$ 5,017,635
WESCO
Segment Reporting [Abstract]
Revenues	1,864,849	2,150,088	3,833,496	4,111,355
Operating Income (Loss)	(3,097)	97,950	57,816	168,675
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	1,864,849	2,150,088	3,833,496	4,111,355
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Operating Income (Loss)	(3,097)	97,950	57,816	168,675
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	4,937,973		4,937,973		5,017,635
Anixter International
Segment Reporting [Abstract]
Revenues	221,857	0	221,857	0
Operating Income (Loss)	18,367	0	18,367	0
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	221,857	0	221,857	0
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Operating Income (Loss)	18,367	$ 0	18,367	$ 0
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 6,794,041		$ 6,794,041		$ 0

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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+ Details

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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